Caseware UK (AP4) 2024.0.164 2024.0.164 2024-09-302024-09-302023-10-01The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.falseNo description of principal activity23falsetruefalse 02953421 2023-10-01 2024-09-30 02953421 2022-10-01 2023-09-30 02953421 2024-09-30 02953421 2023-09-30 02953421 c:Director1 2023-10-01 2024-09-30 02953421 d:OfficeEquipment 2023-10-01 2024-09-30 02953421 d:OfficeEquipment 2024-09-30 02953421 d:OfficeEquipment 2023-09-30 02953421 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 02953421 d:CurrentFinancialInstruments 2024-09-30 02953421 d:CurrentFinancialInstruments 2023-09-30 02953421 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 02953421 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 02953421 d:ShareCapital 2024-09-30 02953421 d:ShareCapital 2023-09-30 02953421 d:RetainedEarningsAccumulatedLosses 2024-09-30 02953421 d:RetainedEarningsAccumulatedLosses 2023-09-30 02953421 c:OrdinaryShareClass1 2023-10-01 2024-09-30 02953421 c:OrdinaryShareClass1 2024-09-30 02953421 c:OrdinaryShareClass1 2023-09-30 02953421 c:FRS102 2023-10-01 2024-09-30 02953421 c:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 02953421 c:FullAccounts 2023-10-01 2024-09-30 02953421 c:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 02953421 2 2023-10-01 2024-09-30 02953421 e:PoundSterling 2023-10-01 2024-09-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 02953421










ERRIGAL PRODUCTIONS LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 SEPTEMBER 2024

 
ERRIGAL PRODUCTIONS LIMITED
REGISTERED NUMBER: 02953421

STATEMENT OF FINANCIAL POSITION
AS AT 30 SEPTEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
139
208

  
139
208

Current assets
  

Debtors: amounts falling due within one year
 5 
18,610
4,110

Cash at bank and in hand
  
1,881,933
2,095,694

  
1,900,543
2,099,804

Creditors: amounts falling due within one year
 6 
(375,902)
(578,846)

Net current assets
  
 
 
1,524,641
 
 
1,520,958

Total assets less current liabilities
  
1,524,780
1,521,166

  

Net assets
  
1,524,780
1,521,166


Capital and reserves
  

Called up share capital 
 7 
100
100

Profit and loss account
  
1,524,680
1,521,066

  
1,524,780
1,521,166


Page 1

 
ERRIGAL PRODUCTIONS LIMITED
REGISTERED NUMBER: 02953421
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 SEPTEMBER 2024

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 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: 




................................................
M C Newell
Director

Date: 25 June 2025

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

Page 2

 
ERRIGAL PRODUCTIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1.


General information

Errigal Productions Limited is a private company limited by shares, incorporated in England and Wales. The Company registration number is 02953421. The registered office is at: 6th Floor, 2 London Wall Place London, EC2Y 5AU. 

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

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

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

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:

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.

Page 3

 
ERRIGAL PRODUCTIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)

 
2.4

Interest income

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

 
2.5

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 reporting date in the countries where the Company operates and generates income.


 
2.6

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, using the straight-line method.

Depreciation is provided on the following basis:

Office equipment
-
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.

 
2.7

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

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

 
ERRIGAL PRODUCTIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)

 
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.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2023 - 3).


4.


Tangible fixed assets





Office equipment

£



Cost 


At 1 October 2023
2,314



At 30 September 2024

2,314



Depreciation


At 1 October 2023
2,106


Charge for the year on owned assets
69



At 30 September 2024

2,175



Net book value



At 30 September 2024
139



At 30 September 2023
208

Page 5

 
ERRIGAL PRODUCTIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

5.


Debtors

2024
2023
£
£


Other debtors
5,544
4,110

Prepayments and accrued income
13,066
-

18,610
4,110



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Corporation tax
-
29,968

Other taxation and social security
-
3,708

Other creditors
370,877
542,920

Accruals and deferred income
5,025
2,250

375,902
578,846



7.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



100 (2023 - 100) Ordinary shares of £1 each
100
100


 
Page 6