Caseware UK (AP4) 2024.0.164 2024.0.164 2024-08-312024-08-312025-05-022023-09-01truefalseNo description of principal activity00trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 02507946 2023-09-01 2024-08-31 02507946 2022-09-01 2023-08-31 02507946 2024-08-31 02507946 2023-08-31 02507946 c:Director1 2023-09-01 2024-08-31 02507946 d:Buildings d:ShortLeaseholdAssets 2023-09-01 2024-08-31 02507946 d:Buildings d:ShortLeaseholdAssets 2024-08-31 02507946 d:Buildings d:ShortLeaseholdAssets 2023-08-31 02507946 d:PlantMachinery 2023-09-01 2024-08-31 02507946 d:PlantMachinery 2024-08-31 02507946 d:PlantMachinery 2023-08-31 02507946 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-09-01 2024-08-31 02507946 d:FurnitureFittings 2023-09-01 2024-08-31 02507946 d:FurnitureFittings 2024-08-31 02507946 d:FurnitureFittings 2023-08-31 02507946 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-09-01 2024-08-31 02507946 d:OwnedOrFreeholdAssets 2023-09-01 2024-08-31 02507946 d:CurrentFinancialInstruments 2024-08-31 02507946 d:CurrentFinancialInstruments 2023-08-31 02507946 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 02507946 d:CurrentFinancialInstruments d:WithinOneYear 2023-08-31 02507946 d:ShareCapital 2024-08-31 02507946 d:ShareCapital 2023-08-31 02507946 d:RetainedEarningsAccumulatedLosses 2024-08-31 02507946 d:RetainedEarningsAccumulatedLosses 2023-08-31 02507946 c:OrdinaryShareClass1 2023-09-01 2024-08-31 02507946 c:OrdinaryShareClass1 2024-08-31 02507946 c:OrdinaryShareClass1 2023-08-31 02507946 c:OrdinaryShareClass2 2023-09-01 2024-08-31 02507946 c:OrdinaryShareClass2 2024-08-31 02507946 c:OrdinaryShareClass2 2023-08-31 02507946 c:FRS102 2023-09-01 2024-08-31 02507946 c:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 02507946 c:FullAccounts 2023-09-01 2024-08-31 02507946 c:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 02507946 2 2023-09-01 2024-08-31 02507946 e:PoundSterling 2023-09-01 2024-08-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 02507946










THE BEDFORD PARK POST PRODUCTION COMPANY LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 AUGUST 2024

 
THE BEDFORD PARK POST PRODUCTION COMPANY LIMITED
REGISTERED NUMBER: 02507946

BALANCE SHEET
AS AT 31 AUGUST 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
4,628
4,866

  
4,628
4,866

Current assets
  

Debtors: amounts falling due within one year
 5 
257
161

Cash at bank and in hand
 6 
11,463
11,697

  
11,720
11,858

Creditors: amounts falling due within one year
 7 
(3,452)
(4,226)

Net current assets
  
 
 
8,268
 
 
7,632

Total assets less current liabilities
  
12,896
12,498

Provisions for liabilities
  

Deferred tax
  
(879)
(928)

  
 
 
(879)
 
 
(928)

Net assets
  
12,017
11,570


Capital and reserves
  

Called up share capital 
 8 
10,000
10,000

Profit and loss account
  
2,017
1,570

  
12,017
11,570


Page 1

 
THE BEDFORD PARK POST PRODUCTION COMPANY LIMITED
REGISTERED NUMBER: 02507946
    
BALANCE SHEET (CONTINUED)
AS AT 31 AUGUST 2024

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 his 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 profit and loss account 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 Evans
Director

Date: 2 May 2025

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 
THE BEDFORD PARK POST PRODUCTION COMPANY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

1.


General information

The Bedford Park Post Production Company Limited, 02507946, is a private limited company limited by shares, incorporated in England and Wales. The registered office is Belmont House, Shrewsbury Business Park, Shrewsbury, SY2 6LG. The principal place of business is 46 Priory Road, Chiswick, London, W4 5JA. 

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 following criteria must also be met before revenue is recognised:

 
2.3

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

The Company has taken advantage of the optional exemption available on transition to FRS 102 which allows lease incentives on leases entered into before the date of transition to the standard 01 September 2022 to continue to be charged over the period to the first market rent review rather than the term of the lease.

 
2.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.5

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

Page 3

 
THE BEDFORD PARK POST PRODUCTION COMPANY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

2.Accounting policies (continued)

 
2.6

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 balance sheet date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


 
2.7

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.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Short-term leasehold property
-
Over the life of the lease
Plant and machinery
-
33.3% reducing balance
Fixtures and fittings
-
25% fully depreciated

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.

Page 4

 
THE BEDFORD PARK POST PRODUCTION COMPANY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

2.Accounting policies (continued)

 
2.8

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.9

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. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.10

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.11

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.


3.


Employees

The average monthly number of employees, including directors, during the year was 0 (2023 - 0).

Page 5

 
THE BEDFORD PARK POST PRODUCTION COMPANY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

4.


Tangible fixed assets





Short-term leasehold property
Plant and machinery
Fixtures and fittings
Total

£
£
£
£



Cost or valuation


At 1 September 2023
62,726
50,071
15,634
128,431


Additions
-
2,072
-
2,072



At 31 August 2024

62,726
52,143
15,634
130,503



Depreciation


At 1 September 2023
62,726
45,205
15,634
123,565


Charge for the year on owned assets
-
2,310
-
2,310



At 31 August 2024

62,726
47,515
15,634
125,875



Net book value



At 31 August 2024
-
4,628
-
4,628



At 31 August 2023
-
4,866
-
4,866


5.


Debtors

2024
2023
£
£


Other debtors
82
-

Prepayments and accrued income
175
161

257
161


Page 6

 
THE BEDFORD PARK POST PRODUCTION COMPANY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
11,463
11,697

Less: bank overdrafts
(127)
-

11,336
11,697



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank overdrafts
127
-

Trade creditors
(97)
223

Other taxation and social security
149
785

Other creditors
1,228
1,228

Accruals and deferred income
2,045
1,990

3,452
4,226



8.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



7,447 (2023 - 7,447) Ordinary A shares of £1.00 each
7,447
7,447
2,553 (2023 - 2,553) Ordinary B shares of £1.00 each
2,553
2,553

10,000

10,000


Page 7