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REGISTERED NUMBER: 05624846 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

FOR

ROAST BEEF PRODUCTIONS LIMITED

ROAST BEEF PRODUCTIONS LIMITED (REGISTERED NUMBER: 05624846)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024




Page

Balance Sheet 1

Notes to the Financial Statements 2


ROAST BEEF PRODUCTIONS LIMITED (REGISTERED NUMBER: 05624846)

BALANCE SHEET
31 MARCH 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 6,655 9,077

CURRENT ASSETS
Work in progress 55,974 25,786
Debtors 5 42,613 806,413
Cash at bank and in hand 600,109 440,962
698,696 1,273,161
CREDITORS
Amounts falling due within one year 6 664,910 782,218
NET CURRENT ASSETS 33,786 490,943
TOTAL ASSETS LESS CURRENT
LIABILITIES

40,441

500,020

CREDITORS
Amounts falling due after more than one
year

7

(12,420

)

(22,421

)

PROVISIONS FOR LIABILITIES (1,664 ) -
NET ASSETS 26,357 477,599

CAPITAL AND RESERVES
Called up share capital 8 12 12
Retained earnings 26,345 477,587
SHAREHOLDERS' FUNDS 26,357 477,599

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26 March 2025 and were signed on its behalf by:





J Knipe - Director


ROAST BEEF PRODUCTIONS LIMITED (REGISTERED NUMBER: 05624846)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1. STATUTORY INFORMATION

Roast Beef Productions Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 05624846

Registered office: 2nd Floor
20 Bloomsbury Street
London
WC1B 3QA

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.

Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates and value added tax.

Production turnover recognised in the Statement of Income and Retained Earnings represents amounts receivable for work carried out in producing television programmes and films and is recognised over the period of the production.

Royalties on programmes distributed by third parties are recognised on receipt.

Tangible assets
Tangible assets are recorded at cost less accumulated depreciation. Depreciation is calculated so as to write off the cost of fixed assets, less their estimated residual values, over the expected useful economic lives of the assets concerned. The principal annual rates used for this purpose are as follows:

Plant and machinery etc - 25% straight line

Work in progress
Work in progress relates to expenditure on development projects.

Expenditure on development projects is written off in the period in which it is incurred unless there is reasonable expectation that costs will be recovered in future periods. Expenditure on development projects which had been written off, may be reversed in subsequent periods if there is new information arising in that period which may indicate that the project status has changed.

Work in progress is valued at the lower of cost and net realisable value.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.


ROAST BEEF PRODUCTIONS LIMITED (REGISTERED NUMBER: 05624846)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 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.

Foreign currencies
Transactions in currencies, other than the functional currency of the company, are recorded at the rate of exchange on the date the transaction occurred. Monetary items denominated in other currencies are translated at the rate prevailing at the end of the reporting period. All differences are taken to profit or loss.

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.

Hire purchase and leasing commitments
Rentals payable under operating leases are charged to profit or loss on a straight line basis over the period of the lease. The benefits of lease incentives are recognised in profit or loss over the lease period.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2023 - 6 ) .

4. TANGIBLE ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2023 68,234
Additions 1,541
At 31 March 2024 69,775
DEPRECIATION
At 1 April 2023 59,157
Charge for year 3,963
At 31 March 2024 63,120
NET BOOK VALUE
At 31 March 2024 6,655
At 31 March 2023 9,077

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 5,827 337,426
Other debtors 36,786 468,987
42,613 806,413

ROAST BEEF PRODUCTIONS LIMITED (REGISTERED NUMBER: 05624846)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 10,000 10,000
Trade creditors 7,579 6,081
Taxation and social security 50,864 216,678
Other creditors 596,467 549,459
664,910 782,218

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans 12,420 22,421

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
4 Ordinary A £1 4 4
4 Ordinary B £1 4 4
4 Ordinary C £1 4 4
12 12

9. OTHER FINANCIAL COMMITMENTS

At 31 March 2024, the company had commitments under a non-cancellable operating lease over the remaining life of the lease of £Nil (2023 - £14,700).

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2024 and 31 March 2023:

2024 2023
£    £   
J Knipe
Balance outstanding at start of year - (2,053 )
Amounts advanced 48 2,053
Amounts repaid (48 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - -

M Herring
Balance outstanding at start of year 43 5,642
Amounts advanced 538 337
Amounts repaid (581 ) (5,936 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - 43