Caseware UK (AP4) 2024.0.164 2024.0.164 2024-07-312024-07-312The principal activity of the company continued to be that of television and radio programming and broadcasting activities.2023-08-01false2truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 13536682 2023-08-01 2024-07-31 13536682 2022-08-01 2023-07-31 13536682 2024-07-31 13536682 2023-07-31 13536682 c:Director1 2023-08-01 2024-07-31 13536682 d:CurrentFinancialInstruments 2024-07-31 13536682 d:CurrentFinancialInstruments 2023-07-31 13536682 d:CurrentFinancialInstruments d:WithinOneYear 2024-07-31 13536682 d:CurrentFinancialInstruments d:WithinOneYear 2023-07-31 13536682 d:ShareCapital 2024-07-31 13536682 d:ShareCapital 2023-07-31 13536682 d:RetainedEarningsAccumulatedLosses 2024-07-31 13536682 d:RetainedEarningsAccumulatedLosses 2023-07-31 13536682 c:OrdinaryShareClass1 2023-08-01 2024-07-31 13536682 c:OrdinaryShareClass1 2024-07-31 13536682 c:OrdinaryShareClass1 2023-07-31 13536682 c:FRS102 2023-08-01 2024-07-31 13536682 c:AuditExempt-NoAccountantsReport 2023-08-01 2024-07-31 13536682 c:FullAccounts 2023-08-01 2024-07-31 13536682 c:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 13536682 2 2023-08-01 2024-07-31 13536682 e:PoundSterling 2023-08-01 2024-07-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 13536682














BARROWGATE PRODUCTIONS LIMITED

 
UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2024

 
BARROWGATE PRODUCTIONS LIMITED
REGISTERED NUMBER:13536682

BALANCE SHEET
AS AT 31 JULY 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
87,984
205,344

Cash at bank
 5 
129,243
29,568

  
217,227
234,912

Creditors: amounts falling due within one year
 6 
(109,157)
(162,074)

Net current assets
  
 
 
108,070
 
 
72,838

Total assets less current liabilities
  
108,070
72,838

  

Net assets
  
108,070
72,838


Capital and reserves
  

Called up share capital 
 7 
100
100

Profit and loss account
  
107,970
72,738

  
108,070
72,838


The directors consider 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 directors acknowledge their 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: 




J B Theakston
Director

Date: 2 June 2025

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

Page 1

 
BARROWGATE PRODUCTIONS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

1.


General information

Barrowgate Productions Limited is a private company, limited by shares, registered in England and Wales, registration number 13536682. The registered office address is Elsley Court, 20-22 Great Titchfield Street, London, W1W 8BE. 
 
The principal activity of the company continued to be that of television and radio programming and broadcasting activities.

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 Section 1A of the Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

 
2.2

Foreign currency translation

Functional and presentation currency

The company's functional and presentational currency is pound sterling.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

 
2.3

Turnover

Turnover 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. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Turnover from televison and radio programming and broadcasting activities are recognised when it is probable the company will receive the rights to the consideration due under the contract.
 
 
2.4

Interest income

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

 
2.5

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount.

Page 2

 
BARROWGATE PRODUCTIONS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

2.Accounting policies (continued)

 
2.6

Taxation

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 corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

 
2.7

Debtors

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

 
2.8

Cash

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. 

 
2.9

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.

 
2.10

 Financial instruments

The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities such as other debtors and creditors, and loans with related parties.

 
2.11

 Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2023 - 2).


4.


Debtors

2024
2023
£
£


Other debtors
87,286
204,692

Prepayments
698
652

87,984
205,344


Page 3

 
BARROWGATE PRODUCTIONS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

5.


Cash

2024
2023
£
£

Cash at bank
129,243
29,568



6.


Creditors: amounts falling due within one year

2024
2023
£
£

Corporation tax
25,108
94,453

Other taxation and social security
79,716
63,289

Accruals
4,333
4,332

109,157
162,074



7.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



100 (2023 - 100) ordinary shares of £1.00 each
100
100


8.


Transactions with the directors

During the year, the company advanced £95,118 (2023 - £596,220) to the directors. As at the year end, the directors owed £43,457 (2023 - £160,862) to the company. The loan is unsecured, repayable on demand and interest at an official rate has been charged.
During the year, dividends of £41,250 (2023 - £130,000) were paid to the directors.
 
Page 4