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Registered number: 07447100














UKJFF SERVICES LIMITED
UNAUDITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

 
UKJFF SERVICES LIMITED
 

CONTENTS



Page
Statement of Financial Position
 
1
Notes to the Financial Statements
 
2 - 5


 
UKJFF SERVICES LIMITED
REGISTERED NUMBER:07447100

STATEMENT OF FINANCIAL POSITION
AS AT 30 JUNE 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
1,155
1,540

Current assets
  

Debtors: amounts falling due within one year
 5 
4,497
1,729

Cash at bank and in hand
  
18,139
44,147

  
22,636
45,876

Current liabilities
  

Creditors: amounts falling due within one year
 6 
(27,926)
(51,166)

Net current liabilities
  
 
 
(5,290)
 
 
(5,290)

Net liabilities
  
(4,135)
(3,750)


Capital and reserves
  

Called up share capital 
 7 
1
1

Profit and loss account
  
(4,136)
(3,751)

  
(4,135)
(3,750)


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 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 comprehensive income 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 March 2025.



A D Pins
Director

The notes on pages 2 to 5 form part of these financial statements.
Page 1

 
UKJFF SERVICES LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

1.


General information

UKJFF Services Limited is a private limited company incorporated in England and Wales, with its registered office address at 2nd Floor Connaught House, 1-3 Mount Street, London, W1K 3NB and the business office address is at 10/12 St. Petersburgh Place, London W2 4LB.
The principal activity of the Company is that of the trading entity of The UK Jewish Film Limited, a registered charity.
The Company's functional and presentational currency is £ Sterling.

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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Going concern

The directors have prepared financial projections based on forecast trading performance and the ongoing financial support of the Company’s parent undertaking consider that the Company should be able to continue to meet its operating liabilities as they fall due for at least 12 months from the date of their approval of these financial statements. Accordingly, the directors continue to adopt the going concern basis in preparing the financial statements. 

 
2.3

Turnover

Turnover comprises amounts receivable from the provision of film festivals in Geneva, online streaming of films, plus box office and educational revenues.
Revenue for services is recognised in the period in which they are provided. Ancillary revenues based on ticket sales are recognised at the point at which the Company is notified of entitlement.
Revenue for box office sales is recognised when the screening takes place.
Revenue for online streaming is recognised on a receivable basis.

 
2.4

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.

Page 2

 
UKJFF SERVICES LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

2.Accounting policies (continued)


2.4
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives.

Depreciation is provided on the following basis:

Fixtures and fittings
-
25% reducing balance
Office equipment
-
25% reducing balance

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 the Statement of Comprehensive Income.

 
2.5

Debtors

Short term debtors are measured at the transaction price.

 
2.6

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions.

 
2.7

Creditors

Short term creditors are measured at the transaction price.

 
2.8

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 reporting date in the countries where the Company operates and generates income.



3.


Employees

The directors were the only employees of the Company during the current and preceding year.


Page 3

 
UKJFF SERVICES LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

4.


Tangible fixed assets





Fixtures and fittings
Office equipment
Total

£
£
£



Cost


At 1 July 2023
1,232
3,943
5,175



At 30 June 2024

1,232
3,943
5,175



Depreciation


At 1 July 2023
1,118
2,517
3,635


Charge for the year on owned assets
29
356
385



At 30 June 2024

1,147
2,873
4,020



Net book value



At 30 June 2024
85
1,070
1,155



At 30 June 2023
114
1,426
1,540


5.


Debtors

2024
2023
£
£

Trade debtors
1,790
-

Amounts owed by group undertakings
891
-

Other debtors
1,816
1,729

4,497
1,729



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
13,177
11,522

Amounts owed to group undertakings
-
33,535

Accruals and deferred income
14,749
6,109

27,926
51,166


Page 4

 
UKJFF SERVICES LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

7.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



1 (2023 - 1) Ordinary share of £1
1
1



8.


Related party transactions

The Company has taken advantage of the exemption under FRS102 33.1A Related Party Disclosures not to disclose transactions entered into between two or more members of a group, provided that any subsidiary undertaking which is a party to the transaction is wholly owned by a member of that group.


9.


Controlling party

The ultimate parent company is UK Jewish Film Limited, a company registered in England and Wales and a registered charity, with its registered office address at 2nd Floor Connaught House, 1-3 Mount Street, London, W1K 3NB.

 
Page 5