Registered number
13053468
AUTEUR FILM PRODUCTIONS UK LTD
Filleted Accounts
31 March 2024
AUTEUR FILM PRODUCTIONS UK LTD
Registered number: 13053468
Balance Sheet
as at 31 March 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 1,105 6,235
Current assets
Cash at bank and in hand 1 -
Creditors: amounts falling due within one year 4 (1,484) (1,174)
Net current liabilities (1,483) (1,174)
Total assets less current liabilities (378) 5,061
Creditors: amounts falling due after more than one year 5 (98,766) (81,426)
Net liabilities (99,144) (76,365)
Capital and reserves
Called up share capital 2 2
Profit and loss account (99,146) (76,367)
Shareholders' funds (99,144) (76,365)
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their 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.
Neil Mukherjee
Director
Approved by the board on 13 May 2025
AUTEUR FILM PRODUCTIONS UK LTD
Notes to the Accounts
for the year ended 31 March 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 sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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:
Freehold buildings over 50 years
Motor vehicles 25% reducting balance
Plant and machinery 25% reducting balance
Fixtures, fittings, tools and equipment over 5 years
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 3 1
3 Tangible fixed assets
Plant and machinery etc Motor vehicles Total
£ £ £
Cost
At 1 April 2023 1,966 6,348 8,314
Disposals - (6,348) (6,348)
At 31 March 2024 1,966 - 1,966
Depreciation
At 1 April 2023 492 1,587 2,079
Charge for the year 369 (1,587) (1,218)
At 31 March 2024 861 - 861
Net book value
At 31 March 2024 1,105 - 1,105
At 31 March 2023 1,474 4,761 6,235
4 Creditors: amounts falling due within one year 2024 2023
£ £
Bank loans and overdrafts 417 454
Taxation and social security costs (2) -
Other creditors 1,069 720
1,484 1,174
5 Creditors: amounts falling due after one year 2024 2023
£ £
Other creditors 98,766 81,426
6 Other information
AUTEUR FILM PRODUCTIONS UK LTD is a private company limited by shares and incorporated in England. Its registered office is:
Prama House
267 Banbury Road
Oxford
England
OX2 7HT
AUTEUR FILM PRODUCTIONS UK LTD 13053468 false 2023-04-01 2024-03-31 2024-03-31 VT Final Accounts July 2024 Neil Mukherjee No description of principal activity 13053468 2022-04-01 2023-03-31 13053468 core:WithinOneYear 2023-03-31 13053468 core:AfterOneYear 2023-03-31 13053468 core:ShareCapital 2023-03-31 13053468 core:RetainedEarningsAccumulatedLosses 2023-03-31 13053468 2023-04-01 2024-03-31 13053468 bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 13053468 bus:AuditExemptWithAccountantsReport 2023-04-01 2024-03-31 13053468 bus:Director40 2023-04-01 2024-03-31 13053468 core:PlantMachinery 2023-04-01 2024-03-31 13053468 core:Vehicles 2023-04-01 2024-03-31 13053468 countries:England 2023-04-01 2024-03-31 13053468 bus:FRS102 2023-04-01 2024-03-31 13053468 bus:FilletedAccounts 2023-04-01 2024-03-31 13053468 2024-03-31 13053468 core:WithinOneYear 2024-03-31 13053468 core:AfterOneYear 2024-03-31 13053468 core:ShareCapital 2024-03-31 13053468 core:RetainedEarningsAccumulatedLosses 2024-03-31 13053468 core:PlantMachinery 2024-03-31 13053468 core:Vehicles 2024-03-31 13053468 2023-03-31 13053468 core:PlantMachinery 2023-03-31 13053468 core:Vehicles 2023-03-31 iso4217:GBP xbrli:pure