Registered number
08149342
Emma Johnston Production Limited
Filleted Accounts
31 July 2024
Emma Johnston Production Limited
Registered number: 08149342
Balance Sheet
as at 31 July 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 1,892 597
Current assets
Debtors 4 525 4,655
Cash at bank 136,198 146,609
136,723 151,264
Creditors: amounts falling due within one year 5 (8,127) (15,065)
Net current assets 128,596 136,199
Net assets 130,488 136,796
Capital and reserves
Called up share capital 1 1
Profit and loss account 130,487 136,795
Shareholder's funds 130,488 136,796
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
E L Johnston
Director
Approved by the board on 24 April 2025
Emma Johnston Production Limited
Notes to the Accounts
for the year ended 31 July 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Equipment 15% on net book value
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 1 1
3 Tangible fixed assets
Equipment
£
Cost
At 1 August 2023 1,144
Additions 1,629
At 31 July 2024 2,773
Depreciation
At 1 August 2023 547
Charge for the year 334
At 31 July 2024 881
Net book value
At 31 July 2024 1,892
At 31 July 2023 597
4 Debtors 2024 2023
£ £
Trade debtors 525 4,655
5 Creditors: amounts falling due within one year 2024 2023
£ £
Corporation tax 7,013 14,044
Accruals 870 840
Other creditors 244 181
8,127 15,065
6 Other information
Emma Johnston Production Limited is a private company limited by shares and incorporated in England. Its registered office is New House, Mill Hill, Edenbridge, Kent, TN8 5DB
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