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Registered number: 13464213
Scimandan Productions Limited
Unaudited Financial Statements
For The Year Ended 30 June 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 13464213
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 100 296
Tangible Assets 5 734 1,100
834 1,396
CURRENT ASSETS
Debtors 6 95,815 64,507
Cash at bank and in hand 9,962 3,148
105,777 67,655
Creditors: Amounts Falling Due Within One Year 7 (106,151 ) (65,629 )
NET CURRENT ASSETS (LIABILITIES) (374 ) 2,026
TOTAL ASSETS LESS CURRENT LIABILITIES 460 3,422
PROVISIONS FOR LIABILITIES
Deferred Taxation (56 ) (107 )
NET ASSETS 404 3,315
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 304 3,215
SHAREHOLDERS' FUNDS 404 3,315
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For the year ending 30 June 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr D Rourke
Director
13/02/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Scimandan Productions Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13464213 . The registered office is Building 1000 Lakeside North Harbour Western Road, Portsmouth, PO6 3EN.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are lifetime software subsciptions and a website. It is amortised to profit and loss account over its estimated economic life of 5 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 3 Years Straight Line
Computer Equipment 3 Years Straight Line
2.5. Financial Instruments
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
Trade debtors
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.
Trade creditors
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.
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2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.7. Taxation
The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.
The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
4. Intangible Assets
Other Intangible Assets
£
Cost
As at 1 July 2023 494
Disposals (244 )
As at 30 June 2024 250
Amortisation
As at 1 July 2023 198
Provided during the period 50
Disposals (98)
As at 30 June 2024 150
Net Book Value
As at 30 June 2024 100
As at 1 July 2023 296
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5. Tangible Assets
Plant & Machinery etc.
£
Cost
As at 1 July 2023 2,648
Additions 775
As at 30 June 2024 3,423
Depreciation
As at 1 July 2023 1,548
Provided during the period 1,141
As at 30 June 2024 2,689
Net Book Value
As at 30 June 2024 734
As at 1 July 2023 1,100
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 20,352 11,671
Other debtors 75,463 52,836
95,815 64,507
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors (1 ) -
Other creditors 238 44
Taxation and social security 105,914 65,585
106,151 65,629
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 July 2023 Amounts advanced Amounts repaid Amounts written off As at 30 June 2024
£ £ £ £ £
Mr Daniel Rourke 39,022 178,637 (162,360 ) - 55,298
The above loan is unsecured and repayable on demand. Interest has been charged at 2.25% (2023: 2%)
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