Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-312025-03-312024-04-01falseThe principal activity of the Company during the year was that of TV & Film casting.11falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 09481128 2024-04-01 2025-03-31 09481128 2023-04-01 2024-03-31 09481128 2025-03-31 09481128 2024-03-31 09481128 c:Director1 2024-04-01 2025-03-31 09481128 d:PlantMachinery 2024-04-01 2025-03-31 09481128 d:PlantMachinery 2025-03-31 09481128 d:PlantMachinery 2024-03-31 09481128 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 09481128 d:FurnitureFittings 2024-04-01 2025-03-31 09481128 d:FurnitureFittings 2025-03-31 09481128 d:FurnitureFittings 2024-03-31 09481128 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 09481128 d:OfficeEquipment 2024-04-01 2025-03-31 09481128 d:OfficeEquipment 2025-03-31 09481128 d:OfficeEquipment 2024-03-31 09481128 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 09481128 d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 09481128 d:CurrentFinancialInstruments 2025-03-31 09481128 d:CurrentFinancialInstruments 2024-03-31 09481128 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 09481128 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 09481128 d:ShareCapital 2025-03-31 09481128 d:ShareCapital 2024-03-31 09481128 d:RetainedEarningsAccumulatedLosses 2025-03-31 09481128 d:RetainedEarningsAccumulatedLosses 2024-03-31 09481128 c:OrdinaryShareClass1 2024-04-01 2025-03-31 09481128 c:OrdinaryShareClass1 2025-03-31 09481128 c:OrdinaryShareClass1 2024-03-31 09481128 c:FRS102 2024-04-01 2025-03-31 09481128 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 09481128 c:FullAccounts 2024-04-01 2025-03-31 09481128 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 09481128 2 2024-04-01 2025-03-31 09481128 e:PoundSterling 2024-04-01 2025-03-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 09481128














GARY DAVY CASTING LIMITED
UNAUDITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

 
GARY DAVY CASTING LIMITED
 

CONTENTS



Page
Statement of Financial Position
 
1 - 2
Notes to the Financial Statements
 
3 - 6


 
GARY DAVY CASTING LIMITED
REGISTERED NUMBER:09481128

STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2025

2025
2024
Note
£
£

Fixed assets
  

Tangible assets
 4 
15,155
16,963

Current assets
  

Debtors: amounts falling due within one year
 5 
19,338
43,139

Cash at bank and in hand
  
138,305
206,238

  
157,643
249,377

Current liabilities
  

Creditors: amounts falling due within one year
 6 
(27,788)
(54,685)

Net current assets
  
 
 
129,855
 
 
194,692

  

Net assets
  
145,010
211,655


Capital and reserves
  

Called up share capital 
 7 
1
1

Profit and loss account
  
145,009
211,654

  
145,010
211,655


Page 1

 
GARY DAVY CASTING LIMITED
REGISTERED NUMBER:09481128
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 MARCH 2025

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 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 comprehensive income 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 4 July 2025.




G Davy
Director

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

Page 2

 
GARY DAVY CASTING LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1.


General information

The Company's legal form is that of a limited Company incorporated in the United Kingdom. The Company's registered office is 5 Elstree Gate, Elstree Way, Borehamwood, Hertfordshire, WD6 1JD.
The principal activity of the Company during the year was that of TV & Film casting.
The financial statements are presented in £ sterling, which is the functional currency of the Company.

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

Turnover

Turnover comprises revenue recognised by the company in respect of services supplied during the year, exclusive of Value Added Tax and trade discounts. 
Revenue is recognised when the service is provided.

 
2.3

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:

Plant and machinery
-
25% Straight Line
Fixtures and fittings
-
25% Straight Line
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.

 
2.4

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.

Page 3

 
GARY DAVY CASTING LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.5

Dividends

Equity dividends are recognised when they become legally payable.

 
2.6

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.

 
2.7

Interest income

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

 
2.8

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.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.



3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2024 - 1).

Page 4

 
GARY DAVY CASTING LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

4.


Tangible fixed assets





Plant and machinery
Fixtures and fittings
Office equipment
Total

£
£
£
£



Cost or valuation


At 1 April 2024
1,493
52,454
14,921
68,868


Additions
-
832
-
832



At 31 March 2025

1,493
53,286
14,921
69,700



Depreciation


At 1 April 2024
1,493
39,572
10,840
51,905


Charge for the year on owned assets
-
1,480
1,160
2,640



At 31 March 2025

1,493
41,052
12,000
54,545



Net book value



At 31 March 2025
-
12,234
2,921
15,155



At 31 March 2024
-
12,882
4,081
16,963


5.


Debtors

2025
2024
£
£


Trade debtors
5,250
21,510

Other debtors
971
971

Prepayments and accrued income
13,117
20,658

19,338
43,139


Page 5

 
GARY DAVY CASTING LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

6.


Creditors: Amounts falling due within one year

2025
2024
£
£

Trade creditors
5,978
10,638

Corporation tax
1,567
19,900

Other taxation and social security
10,701
15,334

Other creditors
1,859
653

Accruals and deferred income
7,683
8,160

27,788
54,685



7.


Share capital

2025
2024
£
£
Allotted, called up and fully paid



1 (2024 - 1) Ordinary share of £1
1
1



8.


Pension commitments

The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company  in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £60,438 (2024 - £60,000).
At the year end date, contributions totaling £53 (2024 - £nil) were payable to the fund and are included in creditors.

 
Page 6