Caseware UK (AP4) 2024.0.164 2024.0.164 2024-06-302024-06-30true2023-07-0111falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.falseNo description of principal activitytrue 10803410 2023-07-01 2024-06-30 10803410 2022-07-01 2023-06-30 10803410 2024-06-30 10803410 2023-06-30 10803410 c:Director1 2023-07-01 2024-06-30 10803410 d:OfficeEquipment 2023-07-01 2024-06-30 10803410 d:CurrentFinancialInstruments 2024-06-30 10803410 d:CurrentFinancialInstruments 2023-06-30 10803410 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 10803410 d:CurrentFinancialInstruments d:WithinOneYear 2023-06-30 10803410 d:ShareCapital 2024-06-30 10803410 d:ShareCapital 2023-06-30 10803410 d:RetainedEarningsAccumulatedLosses 2024-06-30 10803410 d:RetainedEarningsAccumulatedLosses 2023-06-30 10803410 c:FRS102 2023-07-01 2024-06-30 10803410 c:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 10803410 c:FullAccounts 2023-07-01 2024-06-30 10803410 c:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 10803410 2 2023-07-01 2024-06-30 10803410 e:PoundSterling 2023-07-01 2024-06-30 iso4217:GBP xbrli:pure

Registered number: 10803410










LISH LOSH PRODUCTIONS LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 JUNE 2024

 
LISH LOSH PRODUCTIONS LIMITED
REGISTERED NUMBER: 10803410

BALANCE SHEET
AS AT 30 JUNE 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
12,200
28,496

Cash at bank and in hand
 5 
-
72

  
12,200
28,568

Creditors: amounts falling due within one year
 6 
(15,046)
(27,914)

Net current (liabilities)/assets
  
 
 
(2,846)
 
 
654

Total assets less current liabilities
  
(2,846)
654

  

Net (liabilities)/assets
  
(2,846)
654


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
(2,847)
653

  
(2,846)
654


Page 1

 
LISH LOSH PRODUCTIONS LIMITED
REGISTERED NUMBER: 10803410

BALANCE SHEET (CONTINUED)
AS AT 30 JUNE 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 her 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 on 26 June 2025.




K J Bronze
Director

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
LISH LOSH PRODUCTIONS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

1.


General information

Lish Losh Productions Limited is a private company, limited by shares, domiciled in England and Wales, registration number 10803410.
The registered office is 4 Chester Court, Chester Hall Lane, Basildon, Essex. SS14 3WR.

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

Going concern

The company has ceased trading and is no longer a going concern.

 
2.3

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:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.4

Interest income

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

Page 3

 
LISH LOSH PRODUCTIONS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

2.Accounting policies (continued)

 
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. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.6

Borrowing costs

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

 
2.7

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 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.


 
2.8

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:

Office equipment
-
20%
Reducing balance basis

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.

 
2.9

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.

 
2.10

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.

Page 4

 
LISH LOSH PRODUCTIONS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

2.Accounting policies (continued)

 
2.11

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.

 
2.12

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 1 (2023 - 1).


4.


Debtors

2024
2023
£
£


Trade debtors
1,974
1,974

Other debtors
10,226
26,522

12,200
28,496



5.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
-
72

Less: bank overdrafts
(4,569)
-

(4,569)
72



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank overdrafts
4,569
-

Corporation tax
8,422
26,234

Accruals and deferred income
2,055
1,680

15,046
27,914


Page 5

 
LISH LOSH PRODUCTIONS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

7.


Transactions with directors

During the year ended 30 June 2024 the director made further repayments totalling £11,206. The balance at 30 June 2024 was £7,502. Loan interest of £207 was paid to the company.


8.


Related party transactions

During the year, K. Bronze, the director of the company ,received dividends of £nil (2023 £16,000).

Page 6