Caseware UK (AP4) 2024.0.164 2024.0.164 2024-03-312024-03-31true2023-04-01false11trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 07377147 2023-04-01 2024-03-31 07377147 2022-04-01 2023-03-31 07377147 2024-03-31 07377147 2023-03-31 07377147 c:Director1 2023-04-01 2024-03-31 07377147 d:OfficeEquipment 2023-04-01 2024-03-31 07377147 d:OfficeEquipment 2024-03-31 07377147 d:OfficeEquipment 2023-03-31 07377147 d:OtherPropertyPlantEquipment 2023-04-01 2024-03-31 07377147 d:OtherPropertyPlantEquipment 2024-03-31 07377147 d:OtherPropertyPlantEquipment 2023-03-31 07377147 d:CopyrightsPatentsTrademarksServiceOperatingRights 2024-03-31 07377147 d:CopyrightsPatentsTrademarksServiceOperatingRights 2023-03-31 07377147 d:CurrentFinancialInstruments 2024-03-31 07377147 d:CurrentFinancialInstruments 2023-03-31 07377147 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 07377147 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 07377147 d:ShareCapital 2024-03-31 07377147 d:ShareCapital 2023-03-31 07377147 d:RetainedEarningsAccumulatedLosses 2024-03-31 07377147 d:RetainedEarningsAccumulatedLosses 2023-03-31 07377147 c:OrdinaryShareClass1 2023-04-01 2024-03-31 07377147 c:OrdinaryShareClass1 2024-03-31 07377147 c:OrdinaryShareClass1 2023-03-31 07377147 c:FRS102 2023-04-01 2024-03-31 07377147 c:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 07377147 c:FullAccounts 2023-04-01 2024-03-31 07377147 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 07377147 d:CopyrightsPatentsTrademarksServiceOperatingRights d:ExternallyAcquiredIntangibleAssets 2023-04-01 2024-03-31 07377147 2 2023-04-01 2024-03-31 07377147 e:PoundSterling 2023-04-01 2024-03-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 07377147









MISS PHOTOGENIC LIMITED

UNAUDITED

FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2024

 
MISS PHOTOGENIC LIMITED
REGISTERED NUMBER: 07377147

BALANCE SHEET
AS AT 31 MARCH 2024

2024
2023
Note
£
£

Fixed assets
  

Intangible assets
 4 
1,370
-

  
1,370
-

Current assets
  

Stocks
  
6,261
6,261

Debtors: amounts falling due within one year
 6 
940
1,431

  
7,201
7,692

Creditors: amounts falling due within one year
 7 
(468,494)
(404,915)

Net current liabilities
  
 
 
(461,293)
 
 
(397,223)

  

Net liabilities
  
(459,923)
(397,223)


Capital and reserves
  

Called up share capital 
 8 
1
1

Profit and loss account
  
(459,924)
(397,224)

  
(459,923)
(397,223)


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 Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

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: 



Miss L D Gollop
Director

Date: 5 June 2025

The notes on pages 2 to 6 form part of these financial statements.

Page 1

 
MISS PHOTOGENIC LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


General information

The Company is a private Company limited by shares and is incorporated in England and Wales. The address of its registered office is 3rd Floor, 24 Old Bond Street, London, United Kingdom, W1S 4AP and the registered number is 07377147.

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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The following principal accounting policies have been applied:

 
2.2

Going concern

The Company is only able to trade with the continuing support of the director and loans from related parties. The director has indicated that this support will not be withdrawn. On this basis, the directors consider it appropriate to prepare the financial statements on a going concern basis. The financial statements do not include any adjustments that would result from the withdrawal of this support.

 
2.3

Interest income

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

 
2.4

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 
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 2

 
MISS PHOTOGENIC LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 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, on the following basis.

Depreciation is provided on the following basis:

Office equipment
-
33%
straight line
Website development
-
25%
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.

 
2.6

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.7

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.

 
2.8

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.


3.


Employees

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

Page 3

 
MISS PHOTOGENIC LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

4.


Intangible assets




Patents, trademarks and licences

£



Cost


At 1 April 2023
52,731


Additions
1,370



At 31 March 2024

54,101



Amortisation


At 1 April 2023
52,731



At 31 March 2024

52,731



Net book value



At 31 March 2024
1,370



At 31 March 2023
-



Page 4

 
MISS PHOTOGENIC LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

5.


Tangible fixed assets





Office equipment
Website development
Total

£
£
£



Cost


At 1 April 2023
4,591
7,270
11,861



At 31 March 2024

4,591
7,270
11,861



Depreciation


At 1 April 2023
4,591
7,270
11,861



At 31 March 2024

4,591
7,270
11,861



Net book value



At 31 March 2024
-
-
-



At 31 March 2023
-
-
-


6.


Debtors

2024
2023
£
£


Other debtors
940
1,431

940
1,431



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
3,511
-

Other creditors
459,811
372,715

Accruals
5,172
32,200

468,494
404,915


Page 5

 
MISS PHOTOGENIC LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

8.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



1 (2023 - 1) Ordinary share of £1.00
1
1



9.


Related party transactions

During the year the Company operated loans with the director of the Company. The amount payable to the director of the Company at the year end was £13,943 (2023 - £13,943). These loans are interest free and repayable on demand.
During the year the Company operated loans with close family of the director.  The amount payable to the close family of the director at the year end was £445,868 (2023 - £358,772). These loans are interest free and repayable on demand.


Page 6