Caseware UK (AP4) 2023.0.135 2023.0.135 2024-06-302024-06-303false2023-07-01falseNo description of principal activity3trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 03817992 2023-07-01 2024-06-30 03817992 2024-06-30 03817992 2022-07-01 2023-06-30 03817992 2023-06-30 03817992 c:CompanySecretary1 2023-07-01 2024-06-30 03817992 c:Director1 2023-07-01 2024-06-30 03817992 c:Director2 2023-07-01 2024-06-30 03817992 c:RegisteredOffice 2023-07-01 2024-06-30 03817992 d:Buildings d:LongLeaseholdAssets 2023-07-01 2024-06-30 03817992 d:Buildings d:LongLeaseholdAssets 2024-06-30 03817992 d:Buildings d:LongLeaseholdAssets 2023-06-30 03817992 d:PlantMachinery 2023-07-01 2024-06-30 03817992 d:PlantMachinery 2024-06-30 03817992 d:PlantMachinery 2023-06-30 03817992 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 03817992 d:FurnitureFittings 2023-07-01 2024-06-30 03817992 d:FurnitureFittings 2024-06-30 03817992 d:FurnitureFittings 2023-06-30 03817992 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 03817992 d:OfficeEquipment 2023-07-01 2024-06-30 03817992 d:OfficeEquipment 2024-06-30 03817992 d:OfficeEquipment 2023-06-30 03817992 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 03817992 d:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 03817992 d:CurrentFinancialInstruments 2024-06-30 03817992 d:CurrentFinancialInstruments 2023-06-30 03817992 d:Non-currentFinancialInstruments 2024-06-30 03817992 d:Non-currentFinancialInstruments 2023-06-30 03817992 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 03817992 d:CurrentFinancialInstruments d:WithinOneYear 2023-06-30 03817992 d:Non-currentFinancialInstruments d:AfterOneYear 2024-06-30 03817992 d:Non-currentFinancialInstruments d:AfterOneYear 2023-06-30 03817992 d:RetainedEarningsAccumulatedLosses 2024-06-30 03817992 d:RetainedEarningsAccumulatedLosses 2023-06-30 03817992 c:FRS102 2023-07-01 2024-06-30 03817992 c:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 03817992 c:FullAccounts 2023-07-01 2024-06-30 03817992 c:CompanyLimitedByGuarantee 2023-07-01 2024-06-30 03817992 e:PoundSterling 2023-07-01 2024-06-30 iso4217:GBP xbrli:pure
Company registration number: 03817992







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
30 JUNE 2024


MEDIA MAKE-UP SERVICES LIMITED
(A Company Limited by Guarantee)






































img5e2f.png                        

 


MEDIA MAKE-UP SERVICES LIMITED
 
(A Company Limited by Guarantee)
 


 
COMPANY INFORMATION


Directors
J P Hobbs 
C D Hobbs 




Company secretary
J P Hobbs



Registered number
03817992



Registered office
2nd Floor,
Midas House,

62 Goldsworth Road,

Woking,

Surrey,

GU21 6LQ




Accountants
Menzies LLP
Chartered Accountants

Midas House

62 Goldsworth Road

Woking

Surrey

GU21 6LQ





 


MEDIA MAKE-UP SERVICES LIMITED
 
(A Company Limited by Guarantee)
 



CONTENTS



Page
Statement of Financial Position
1 - 2
Notes to the Financial Statements
3 - 6


 


MEDIA MAKE-UP SERVICES LIMITED
  
(A Company Limited by Guarantee)
REGISTERED NUMBER:03817992



STATEMENT OF FINANCIAL POSITION
AS AT 30 JUNE 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
57,535
11,639

  
57,535
11,639

Current assets
  

Debtors: amounts falling due within one year
 5 
1,608,478
1,205,664

Cash at bank and in hand
  
405,503
497,187

  
2,013,981
1,702,851

Creditors: amounts falling due within one year
 6 
(1,393,165)
(916,386)

Net current assets
  
 
 
620,816
 
 
786,465

Total assets less current liabilities
  
678,351
798,104

Creditors: amounts falling due after more than one year
 7 
(16,000)
(32,000)

Provisions for liabilities
  

Deferred tax
  
-
(1,440)

  
 
 
-
 
 
(1,440)

Net assets
  
662,351
764,664


Capital and reserves
  

Profit and loss account
  
662,351
764,664

  
662,351
764,664


Page 1

 


MEDIA MAKE-UP SERVICES LIMITED
  
(A Company Limited by Guarantee)
REGISTERED NUMBER:03817992


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 JUNE 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 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 by: 




................................................
J P Hobbs
Director

Date: 28 March 2025

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 


MEDIA MAKE-UP SERVICES LIMITED
 
(A Company Limited by Guarantee)
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

1.


General information

Media Make-up Services Limited is a private Company limited by guarantee incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the company's principal place of business is Longcross studios in Surrey and Elstree Film Studios in Hertfordshire. The address of its registered office is disclosed on the company information page.

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

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, value added tax and other sales taxes. The revenue is recognised evenly over the period covered by the student courses being delivered.

 
2.3

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.4

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. 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.


 
2.5

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 3

 


MEDIA MAKE-UP SERVICES LIMITED
 
(A Company Limited by Guarantee)
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

2.Accounting policies (continued)


2.5
Tangible fixed assets (continued)

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

Depreciation is provided on the following basis:

Long-term leasehold property
-
5 years straight line
Plant and machinery
-
25% reducing balance
Fixtures and fittings
-
15% reducing balance
Office equipment
-
3 years straight line

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.


3.


Employees

The average monthly number of employees, including directors, during the year was 3 (2023 - 3).

Page 4

 


MEDIA MAKE-UP SERVICES LIMITED
 
(A Company Limited by Guarantee)
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

4.


Tangible fixed assets





Long-term leasehold property
Plant and machinery
Fixtures and fittings
Office equipment
Total

£
£
£
£
£



Cost or valuation


At 1 July 2023
12,500
10,983
19,360
8,099
50,942


Additions
63,161
-
-
-
63,161



At 30 June 2024

75,661
10,983
19,360
8,099
114,103



Depreciation


At 1 July 2023
6,132
8,376
17,968
6,827
39,303


Charge for the year on owned assets
15,132
652
209
1,272
17,265



At 30 June 2024

21,264
9,028
18,177
8,099
56,568



Net book value



At 30 June 2024
54,397
1,955
1,183
-
57,535



At 30 June 2023
6,368
2,607
1,392
1,272
11,639


5.


Debtors

2024
2023
£
£


Trade debtors
1,232,037
749,893

Other debtors
376,441
455,771

1,608,478
1,205,664


Page 5

 


MEDIA MAKE-UP SERVICES LIMITED
 
(A Company Limited by Guarantee)
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank overdrafts
18,881
24,831

Bank loans
16,000
16,000

Corporation tax
18,425
26,000

Other taxation and social security
-
1,719

Accruals and deferred income
1,339,859
847,836

1,393,165
916,386


The company's overdraft was secured by a fixed and floating charge over the company's assets.


7.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
16,000
32,000

16,000
32,000




8.


Company limited by guarantee

The liability of the Members is limited. Every Member undertakes to contribute an amount not exceeding £1 to the company's assets in the event of it being wound up while he is a member or within one year after he ceases to be a Member.


9.


Transactions with the directors


Brought forward
Advances
Repaid
Carried Forward
£
£
£
£

Directors loan
6,675
7,656
-
14,331
6,675
7,656
-
14,331

No interest is being charged on this balance.

 
Page 6