Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-31true2023-04-01falseNo description of principal activity32trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 11944442 2023-04-01 2024-03-31 11944442 2022-04-01 2023-03-31 11944442 2024-03-31 11944442 2023-03-31 11944442 2022-04-01 11944442 c:Director1 2023-04-01 2024-03-31 11944442 d:ComputerEquipment 2023-04-01 2024-03-31 11944442 d:ComputerEquipment 2024-03-31 11944442 d:ComputerEquipment 2023-03-31 11944442 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 11944442 d:ComputerSoftware 2024-03-31 11944442 d:ComputerSoftware 2023-03-31 11944442 d:CurrentFinancialInstruments 2024-03-31 11944442 d:CurrentFinancialInstruments 2023-03-31 11944442 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 11944442 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 11944442 d:RetainedEarningsAccumulatedLosses 2023-04-01 2024-03-31 11944442 d:RetainedEarningsAccumulatedLosses 2024-03-31 11944442 d:RetainedEarningsAccumulatedLosses 2022-04-01 2023-03-31 11944442 d:RetainedEarningsAccumulatedLosses 2023-03-31 11944442 d:RetainedEarningsAccumulatedLosses 2022-04-01 11944442 c:FRS102 2023-04-01 2024-03-31 11944442 c:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 11944442 c:FullAccounts 2023-04-01 2024-03-31 11944442 c:CompanyLimitedByGuarantee 2023-04-01 2024-03-31 11944442 d:ComputerSoftware d:OwnedIntangibleAssets 2023-04-01 2024-03-31 11944442 e:PoundSterling 2023-04-01 2024-03-31 iso4217:GBP xbrli:pure

Registered number: 11944442









THE WALK PRODUCTIONS LIMITED
(A Company Limited by Guarantee)







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2024

 
THE WALK PRODUCTIONS LIMITED
 
(A Company Limited by Guarantee)
REGISTERED NUMBER: 11944442

BALANCE SHEET
AS AT 31 MARCH 2024

2024
2023
Note
£
£

Fixed assets
  

Intangible assets
 4 
-
1,708

Tangible assets
 5 
69
347

  
69
2,055

Current assets
  

Debtors: amounts falling due within one year
 6 
506,751
480

Cash at bank and in hand
 7 
74,899
433,674

  
581,650
434,154

Creditors: amounts falling due within one year
 8 
(581,988)
(436,281)

Net current liabilities
  
 
 
(338)
 
 
(2,127)

Total assets less current liabilities
  
(269)
(72)

  

Net liabilities
  
(269)
(72)


Capital and reserves
  

Profit and loss account
  
(269)
(72)

  
(269)
(72)


Page 1

 
THE WALK PRODUCTIONS LIMITED
 
(A Company Limited by Guarantee)
REGISTERED NUMBER: 11944442
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2024

The directors consider 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 directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

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 27 February 2025.




David Lan
Director


The notes on pages 5 to 10 form part of these financial statements.

Page 2

 
THE WALK PRODUCTIONS LIMITED
 
(A Company Limited by Guarantee)
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 MARCH 2024


Profit and loss account
Total equity

£
£

At 1 April 2023
(72)
(72)


Comprehensive income for the year

Loss for the year

(197)
(197)


Other comprehensive income for the year
-
-


Total comprehensive income for the year
(197)
(197)


Total transactions with owners
-
-


At 31 March 2024
(269)
(269)


The notes on pages 5 to 10 form part of these financial statements.

Page 3

 
THE WALK PRODUCTIONS LIMITED
 
(A Company Limited by Guarantee)
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 MARCH 2023


Profit and loss account
Total equity

£
£

At 1 April 2022
(3,281)
(3,281)


Comprehensive income for the year

Profit for the year

3,209
3,209


Other comprehensive income for the year
-
-


Total comprehensive income for the year
3,209
3,209


Total transactions with owners
-
-


At 31 March 2023
(72)
(72)


The notes on pages 5 to 10 form part of these financial statements.

Page 4

 
THE WALK PRODUCTIONS LIMITED

(A Company Limited by Guarantee)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


General information

The Walk Productions Limited is a private company limited by guarantee and registered in England and Wales. The address of its registered office is 293 Westbourne Park Road, London W11 1EE.

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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue comprises fees payable by locations visited by the project.

 
2.3

Grants

Grants of a revenue nature are recognised in the Statement of Income and Retained Earnings as "Other operating  income" in the same period as the related expenditure is incurred.

 
2.4

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
2.5

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Page 5

 
THE WALK PRODUCTIONS LIMITED

(A Company Limited by Guarantee)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.6

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 
2.7

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Computer equipment
-
33%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.8

Debtors

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

 
2.9

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.

 
2.10

Creditors

Short-term creditors are measured at the transaction price.

 
2.11

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors.

Page 6

 
THE WALK PRODUCTIONS LIMITED

(A Company Limited by Guarantee)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

3.


Employees

2024
2023
£
£

Wages and salaries
59,042
-

Social security costs
1,893
-

Cost of defined contribution scheme
1,771
-

62,706
-


The average monthly number of employees, including the directors, during the year was as follows:


        2024
        2023
            No.
            No.







Directors
2
2



Employee
1
-

3
2

Page 7

 
THE WALK PRODUCTIONS LIMITED

(A Company Limited by Guarantee)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

4.


Intangible assets




Computer software

£



Cost


At 1 April 2023
10,247



At 31 March 2024

10,247



Amortisation


At 1 April 2023
8,539


Charge for the year on owned assets
1,708



At 31 March 2024

10,247



Net book value



At 31 March 2024
-



At 31 March 2023
1,708



Page 8

 
THE WALK PRODUCTIONS LIMITED

(A Company Limited by Guarantee)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

5.


Tangible fixed assets





Computer equipment

£



Cost or valuation


At 1 April 2023
833



At 31 March 2024

833



Depreciation


At 1 April 2023
486


Charge for the year on owned assets
278



At 31 March 2024

764



Net book value



At 31 March 2024
69



At 31 March 2023
347


6.


Debtors

2024
2023
£
£


Trade debtors
6,379
-

Other debtors
372
480

Accrued income
500,000
-

506,751
480



7.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
74,899
433,674

74,899
433,674


Page 9

 
THE WALK PRODUCTIONS LIMITED

(A Company Limited by Guarantee)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

8.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
12,269
122,293

Corporation tax
269
-

Other taxation and social security
4,273
-

Other creditors
1,062
-

Accruals and deferred income
564,115
313,988

581,988
436,281




9.


Company status

The company is a private company limited by guarantee and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £1 towards the assets of the company in the event of liquidation.


10.


Pension commitments

Pension costs in the reporting period amounted to £1,771 (2023: £Nil). Amounts due to the pension fund as at the balance sheet date were £1,062 (2023: £Nil) and have been included within other creditors. 


11.


Related party transactions

Cost of sales includes fees of £53,750 (2023: £19,450) payable to businesses in which the directors have a material interest.
Other operating income includes grants of £1,807,346 (2023: £312,762) receivable from a charity which has significant influence over the entity and its operations.

 
Page 10