Caseware UK (AP4) 2023.0.135 2023.0.135 2024-02-292024-02-291No description of principal activity2023-03-01truefalse1trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 09200762 2023-03-01 2024-02-29 09200762 2022-03-01 2023-02-28 09200762 2024-02-29 09200762 2023-02-28 09200762 c:Director1 2023-03-01 2024-02-29 09200762 d:CurrentFinancialInstruments 2024-02-29 09200762 d:CurrentFinancialInstruments 2023-02-28 09200762 d:CurrentFinancialInstruments d:WithinOneYear 2024-02-29 09200762 d:CurrentFinancialInstruments d:WithinOneYear 2023-02-28 09200762 d:ShareCapital 2024-02-29 09200762 d:ShareCapital 2023-02-28 09200762 d:SharePremium 2024-02-29 09200762 d:SharePremium 2023-02-28 09200762 d:RetainedEarningsAccumulatedLosses 2024-02-29 09200762 d:RetainedEarningsAccumulatedLosses 2023-02-28 09200762 c:FRS102 2023-03-01 2024-02-29 09200762 c:AuditExempt-NoAccountantsReport 2023-03-01 2024-02-29 09200762 c:FullAccounts 2023-03-01 2024-02-29 09200762 c:PrivateLimitedCompanyLtd 2023-03-01 2024-02-29 09200762 2 2023-03-01 2024-02-29 09200762 e:PoundSterling 2023-03-01 2024-02-29 iso4217:GBP xbrli:pure

Registered number: 09200762









DAN HAMMER LIMITED







UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 29 FEBRUARY 2024

 
DAN HAMMER LIMITED
REGISTERED NUMBER: 09200762

STATEMENT OF FINANCIAL POSITION
AS AT 29 FEBRUARY 2024

29 February
28 February
2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 5 
11,762
20,913

Cash at bank and in hand
 6 
81,935
82,882

  
93,697
103,795

Creditors: amounts falling due within one year
 7 
(290,538)
(328,448)

Net current liabilities
  
 
 
(196,841)
 
 
(224,653)

Total assets less current liabilities
  
(196,841)
(224,653)

  

Net liabilities
  
(196,841)
(224,653)


Capital and reserves
  

Called up share capital 
  
1,502
1,502

Share premium account
  
148,500
148,500

Profit and loss account
  
(346,843)
(374,655)

  
(196,841)
(224,653)


The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 25 February 2025.




M Berliner
Director

The notes on pages 3 to 5 form part of these financial statements.
Page 1

 
DAN HAMMER LIMITED
REGISTERED NUMBER: 09200762
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 29 FEBRUARY 2024


Page 2

 
DAN HAMMER LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 2024

1.


General information

Dan Hammer Limited is a private company limited by shares and registered in England & Wales. The address of its registered office and its principal place of business is 2a Honeycroft Hill, Hillingdon, Middlesex, UB10 9NH.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Going concern

At the reporting date the company had net liabilities of £196,841 and is dependent on the support of its creditors who have confirmed their intention to support the company. As a result the director believes it is appropriate to prepare the accounts on the going concern basis. The financial  statements  do  not  include  adjustments  that would result from the withdrawal of this financial support.

 
2.3

Revenue

Revenue comprises distribution revenue receivable and is recognised in the Statement of Income and Retained Earnings in the period it is contractually due.
Where revenue received exceeds costs incurred to date and profits are not anticipated, the balance is treated as deferred income and held on the Statement of Financial Position until further costs are incurred or profits anticipated. At this point the deferred income is released to the Statement of Income and Retained Earnings.

 
2.4

Debtors

Short term debtors are measured at the transaction price, less any impairment.

 
2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

 
2.6

Creditors

Short term creditors are measured at the transaction price, less any impairment.

 
2.7

Interest income

Interest income is recognised in profit or loss using the effective interest method.

Page 3

 
DAN HAMMER LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 2024

2.Accounting policies (continued)


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2023 - 1).


4.


Stocks





5.


Debtors

2024
2023
£
£


Other debtors
11,762
20,913

11,762
20,913



6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
81,935
82,882

81,935
82,882



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Other creditors
288,288
326,948

Accruals and deferred income
2,250
1,500

290,538
328,448


Other creditors include a loan amount from Creative England Limited which has been secured by way of a fixed and floating charge on the film being produced by the company.

Page 4

 
DAN HAMMER LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 2024

8.


Related party transactions

At the reporting date, £1,908 (2023: £1,908) was due to M Berliner, the director of the company. The loan is repayable on demand and is not interest bearing.


9.


Controlling party

During the year, the company was under the control of M Berliner by virtue of his shareholding.

 
Page 5