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HUGECALF STUDIOS LTD

Registered Number
10475435
(England and Wales)

Unaudited Financial Statements for the Year ended
30 April 2025

HUGECALF STUDIOS LTD
Company Information
for the year from 1 May 2024 to 30 April 2025

Directors

HUGHES, Jonathan Robert
HUGHES, William David
METCALFE-HULL, Andrew Richard

Registered Address

14 Enterpen
Hutton Rudby
Yarm
TS15 0EJ

Registered Number

10475435 (England and Wales)
HUGECALF STUDIOS LTD
Balance Sheet as at
30 April 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Tangible assets35,7657,206
Investments4833,2861,270,210
839,0511,277,416
Current assets
Debtors5200,437290,679
Cash at bank and on hand52,35416,752
252,791307,431
Creditors amounts falling due within one year6(42,460)(12,169)
Net current assets (liabilities)210,331295,262
Total assets less current liabilities1,049,3821,572,678
Creditors amounts falling due after one year7(5,834)(15,833)
Provisions for liabilities8(1,095)(1,085)
Net assets1,042,4531,555,760
Capital and reserves
Called up share capital33
Profit and loss account1,042,4501,555,757
Shareholders' funds1,042,4531,555,760
The financial statements were approved and authorised for issue by the Board of Directors on 18 June 2025, and are signed on its behalf by:
HUGHES, Jonathan Robert
Director
Registered Company No. 10475435
HUGECALF STUDIOS LTD
Notes to the Financial Statements
for the year ended 30 April 2025

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Revenue from rendering of services
Revenue 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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
Dividend income
Dividend income is recognised when the right to receive payment is established.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Deferred tax
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.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Office Equipment20
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
2.Average number of employees

20252024
Average number of employees during the year43
3.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
At 01 May 2414,09314,093
At 30 April 2514,09314,093
Depreciation and impairment
At 01 May 246,8876,887
Charge for year1,4411,441
At 30 April 258,3288,328
Net book value
At 30 April 255,7655,765
At 30 April 247,2067,206
4.Fixed asset investments

Investments in groups1

Other investments2

Total

£££
Cost or valuation
At 01 May 2411,270,2091,270,210
Additions-137,000137,000
Revaluations-66,54066,540
Disposals-(640,464)(640,464)
At 30 April 251833,285833,286
Net book value
At 30 April 251833,285833,286
At 30 April 2411,270,2091,270,210

Notes

1Investments in group undertakings and participating interests
2Other investments other than loans
5.Debtors: amounts due within one year

2025

2024

££
Trade debtors / trade receivables1,072-
Amounts owed by group undertakings142,887196,487
Amounts owed by associates and joint ventures / participating interests40,451550
Other debtors16,02793,642
Total200,437290,679
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.
6.Creditors: amounts due within one year

2025

2024

££
Trade creditors / trade payables14,102784
Bank borrowings and overdrafts10,00010,001
Amounts owed to related parties1,4421,384
Taxation and social security15,155-
Other creditors497-
Accrued liabilities and deferred income1,264-
Total42,46012,169
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
7.Creditors: amounts due after one year

2025

2024

££
Bank borrowings and overdrafts5,83415,833
Total5,83415,833
8.Provisions for liabilities

2025

2024

££
Net deferred tax liability (asset)1,0951,085
Total1,0951,085