Caseware UK (AP4) 2024.0.164 2024.0.164 2024-10-312024-10-31The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2023-11-01falsetrue1falseNo description of principal activity1false 11632270 2023-11-01 2024-10-31 11632270 2022-11-01 2023-10-31 11632270 2024-10-31 11632270 2023-10-31 11632270 c:Director1 2023-11-01 2024-10-31 11632270 d:CurrentFinancialInstruments 2024-10-31 11632270 d:CurrentFinancialInstruments 2023-10-31 11632270 d:CurrentFinancialInstruments d:WithinOneYear 2024-10-31 11632270 d:CurrentFinancialInstruments d:WithinOneYear 2023-10-31 11632270 d:ShareCapital 2024-10-31 11632270 d:ShareCapital 2023-10-31 11632270 c:FRS102 2023-11-01 2024-10-31 11632270 c:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 11632270 c:FullAccounts 2023-11-01 2024-10-31 11632270 c:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 11632270 e:PoundSterling 2023-11-01 2024-10-31 iso4217:GBP xbrli:pure

Registered number: 11632270









DOG STAR FILMS LTD







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 OCTOBER 2024

 
DOG STAR FILMS LTD
REGISTERED NUMBER: 11632270

STATEMENT OF FINANCIAL POSITION
AS AT 31 OCTOBER 2024

2024
2024
2023
2023
Note
£
£
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
305,994
-

Cash at bank and in hand
  
48,933
330,706

  
354,927
330,706

Creditors: amounts falling due within one year
 5 
(354,926)
(330,705)

Net current assets
  
 
 
1
 
 
1

  

Net assets
  
1
1


Capital and reserves
  

Called up share capital 
  
1
1

  
1
1


The director considers 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 director acknowledges her 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 by: 




G Chignell
Director

Date: 25 March 2025

The notes on pages 2 to 4 form part of these financial statements.
Page 1

 
DOG STAR FILMS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

1.


General information

Dog Star Films Ltd is a private company limited by shares incorporated in the United Kingdom and registered in England and Wales.  The address of its registered office is Witham Reach, Witham Road, Long Bennington, Newark, NG23 5DS.

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 company's functional and presentational currency is GBP.

The following principal accounting policies have been applied:

 
2.2

Revenue

Turnover comprises production income received. Production income is recognised in the Statement of income and retained earnings in the period it is contractually due and expended on production and other costs.
Where revenue received exceeds costs incurred to date and profits are not anticipated, the balance is treated as deferred income and held on the Statement of financial position until further costs are incurred or profits anticipated. At this point the deferred income is released to the Statement of income and retained earnings.

  
2.3

Cost of sales

Film production costs incurred in producing a film are recognised in the Statement of comprehensive income as cost of sales in the period in which they are incurred.

 
2.4

Taxation

Tax is recognised in the Statement of comprehensive income. 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.
The company is eligible to claim a tax credit on film production costs. The tax credit comprises relief based on total net costs and an additional deduction for enhanceable expenditure. The company claims a payment based on the amount of enhanced expenditure and carries losses arising from total net costs forward against future profits.

 
2.5

Debtors

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

 
2.6

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.

Page 2

 
DOG STAR FILMS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

2.Accounting policies (continued)

 
2.7

Creditors

Short term creditors are measured at the transaction price.
 
 
2.8

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.


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2023 - 1).


4.


Debtors

2024
2023
£
£


Trade debtors
338
-

Prepayments and accrued income
19,036
-

Tax recoverable
286,620
-

305,994
-


Page 3

 
DOG STAR FILMS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
59,095
1,511

Other taxation and social security
3,571
19,242

Accruals and deferred income
292,260
309,952

354,926
330,705


The following liabilities were secured:

2024
2023
£
£



Deferred income
286,620
307,702

286,620
307,702

Details of security provided:

Production finance totalling £286,620 (2023: £307,702) is secured by a fixed and floating charge over all the current and future assets of the company.

 
Page 4