Caseware UK (AP4) 2024.0.164 2024.0.164 2024-06-262024-06-263falseNo description of principal activity32023-06-27truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 07457187 2023-06-27 2024-06-26 07457187 2022-07-01 2023-06-26 07457187 2024-06-26 07457187 2023-06-26 07457187 c:Director5 2023-06-27 2024-06-26 07457187 d:CurrentFinancialInstruments 2024-06-26 07457187 d:CurrentFinancialInstruments 2023-06-26 07457187 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-26 07457187 d:CurrentFinancialInstruments d:WithinOneYear 2023-06-26 07457187 d:ShareCapital 2024-06-26 07457187 d:ShareCapital 2023-06-26 07457187 d:SharePremium 2024-06-26 07457187 d:SharePremium 2023-06-26 07457187 d:RetainedEarningsAccumulatedLosses 2024-06-26 07457187 d:RetainedEarningsAccumulatedLosses 2023-06-26 07457187 c:FRS102 2023-06-27 2024-06-26 07457187 c:AuditExempt-NoAccountantsReport 2023-06-27 2024-06-26 07457187 c:FullAccounts 2023-06-27 2024-06-26 07457187 c:PrivateLimitedCompanyLtd 2023-06-27 2024-06-26 07457187 2 2023-06-27 2024-06-26 iso4217:GBP xbrli:pure

Registered number: 07457187









NELSON'S KIDS LTD







UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 26 JUNE 2024

 
NELSON'S KIDS LTD
REGISTERED NUMBER: 07457187

STATEMENT OF FINANCIAL POSITION
AS AT 26 JUNE 2024

2024
2023
Note
£
£

  

Current assets
  

Stocks
 4 
712,747
710,647

Debtors: amounts falling due within one year
 5 
2,578
14,966

Cash at bank and in hand
 6 
16,781
19,537

  
732,106
745,150

Creditors: amounts falling due within one year
 7 
(344,050)
(353,029)

Net current assets
  
 
 
388,056
 
 
392,121

Total assets less current liabilities
  
388,056
392,121

  

Net assets
  
388,056
392,121


Capital and reserves
  

Called up share capital 
  
1,070
1,070

Share premium account
  
324,630
324,630

Profit and loss account
  
62,356
66,421

  
388,056
392,121


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 on 8 August 2025.


D Sikka
Director

Page 1

 
NELSON'S KIDS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 26 JUNE 2024

1.


General information

Nelson's Kids Ltd is a private company limited by shares and registered in England and Wales. The address of its registered office is 124 Finchley Road, London NW3 5JS and principal place of business is 54 Poland Street, London, W1F 7NJ.

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

The following principal accounting policies have been applied:

 
2.2

Stocks

Stocks comprise film production costs, which are recorded as a current asset. Film production costs are amortised to the Statement of Income and Retained Earnings over the period in which rights to the relevant production are being exploited by the Company.

 
2.3

Debtors

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

 
2.4

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. 

 
2.5

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from other third parties and related parties

 
2.6

Creditors

Short term creditors are measured at the transaction price.

 
2.7

Interest income

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


3.


Employees

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

Page 2

 
NELSON'S KIDS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 26 JUNE 2024

4.


Stocks

2024
2023
£
£

Film production costs
712,747
710,647

712,747
710,647



5.


Debtors

2024
2023
£
£


Other debtors
2,578
14,966

2,578
14,966



6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
16,781
19,537

16,781
19,537



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Other creditors
145,628
155,257

Accruals and deferred income
198,422
197,772

344,050
353,029



8.


Controlling party

Throughout the current and preceeding year, there was no ultimate controlling party.

 
Page 3