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REGISTERED NUMBER: 07898025 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 June 2024

for

Black Cap Films Limited

Black Cap Films Limited (Registered number: 07898025)






Contents of the Financial Statements
for the Year Ended 30 June 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Black Cap Films Limited

Company Information
for the Year Ended 30 June 2024







DIRECTOR: C D Beaton





REGISTERED OFFICE: 39 Long Acre
London
WC2E 9LG





REGISTERED NUMBER: 07898025 (England and Wales)





ACCOUNTANTS: We`ll Mind Your Own Business LTD
39 Long Acre
London
WC2E 9LG

Black Cap Films Limited (Registered number: 07898025)

Balance Sheet
30 June 2024

30.6.24 30.6.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 2,076 3,040

CURRENT ASSETS
Debtors 5 105,494 142,476
Cash at bank - 10
105,494 142,486
CREDITORS
Amounts falling due within one year 6 73,991 89,783
NET CURRENT ASSETS 31,503 52,703
TOTAL ASSETS LESS CURRENT
LIABILITIES

33,579

55,743

CREDITORS
Amounts falling due after more than
one year

7

26,001

32,904
NET ASSETS 7,578 22,839

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 7,577 22,838
7,578 22,839

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Black Cap Films Limited (Registered number: 07898025)

Balance Sheet - continued
30 June 2024


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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 20 March 2025 and were signed by:





C D Beaton - Director


Black Cap Films Limited (Registered number: 07898025)

Notes to the Financial Statements
for the Year Ended 30 June 2024

1. STATUTORY INFORMATION

Black Cap Films Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover includes revenue earned from the sale of goods and the rendering of services. Turnover is reduced for estimated customer returns, rebates, and other similar allowances.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment 25% straight line

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


Black Cap Films Limited (Registered number: 07898025)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

4. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 1 July 2023
and 30 June 2024 3,855
DEPRECIATION
At 1 July 2023 815
Charge for year 964
At 30 June 2024 1,779
NET BOOK VALUE
At 30 June 2024 2,076
At 30 June 2023 3,040

Black Cap Films Limited (Registered number: 07898025)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Trade debtors 43,522 7,476
Other debtors 53,639 50,000
Prepayments and accrued income 8,333 85,000
105,494 142,476

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Bank loans and overdrafts 6,954 9,574
Trade creditors 30,058 -
Tax 18,770 35,377
VAT 8,959 9,215
Other creditors 6,128 -
Directors' loan accounts 1,822 24,117
Accruals and deferred income 1,300 11,500
73,991 89,783

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
30.6.24 30.6.23
£    £   
Bank loans - 2-5 years 26,001 32,904