Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-312024-12-312024-01-01falsecreation of content for broadcast media67truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 09142500 2024-01-01 2024-12-31 09142500 2023-01-01 2023-12-31 09142500 2024-12-31 09142500 2023-12-31 09142500 c:Director1 2024-01-01 2024-12-31 09142500 d:FurnitureFittings 2024-01-01 2024-12-31 09142500 d:FurnitureFittings 2024-12-31 09142500 d:FurnitureFittings 2023-12-31 09142500 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 09142500 d:CurrentFinancialInstruments 2024-12-31 09142500 d:CurrentFinancialInstruments 2023-12-31 09142500 d:Non-currentFinancialInstruments 2024-12-31 09142500 d:Non-currentFinancialInstruments 2023-12-31 09142500 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 09142500 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 09142500 d:ShareCapital 2024-12-31 09142500 d:ShareCapital 2023-12-31 09142500 d:SharePremium 2024-12-31 09142500 d:SharePremium 2023-12-31 09142500 d:RetainedEarningsAccumulatedLosses 2024-12-31 09142500 d:RetainedEarningsAccumulatedLosses 2023-12-31 09142500 c:OrdinaryShareClass1 2024-01-01 2024-12-31 09142500 c:OrdinaryShareClass1 2024-12-31 09142500 c:OrdinaryShareClass1 2023-12-31 09142500 c:FRS102 2024-01-01 2024-12-31 09142500 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 09142500 c:FullAccounts 2024-01-01 2024-12-31 09142500 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 09142500 e:PoundSterling 2024-01-01 2024-12-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 09142500














EMPORIUM PRODUCTIONS LIMITED
UNAUDITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED  31 DECEMBER 2024

 
EMPORIUM PRODUCTIONS LIMITED
 

CONTENTS



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


 
EMPORIUM PRODUCTIONS LIMITED
REGISTERED NUMBER:09142500

STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible fixed assets
 4 
23,514
36,307

Current assets
  

Debtors: amounts falling due after more than one year
 5 
7,950
7,950

Debtors: amounts falling due within one year
 5 
152,475
1,063,875

Cash at bank and in hand
  
2,287,012
1,264,374

  
2,447,437
2,336,199

Current liabilities
  

Creditors: amounts falling due within one year
 6 
(1,188,693)
(1,359,320)

Net current assets
  
 
 
1,258,744
 
 
976,879

Net assets
  
1,282,258
1,013,186


Capital and reserves
  

Called up share capital 
 7 
100
100

Share premium account
  
359,151
359,151

Profit and loss account
  
923,007
653,935

  
1,282,258
1,013,186


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 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 30 June 2025.



E R Read
Director

The notes on pages 2 to 6 form part of these financial statements.
Page 1

 
EMPORIUM PRODUCTIONS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.


General information

Emporium Productions Limited is a private limited liability company incorporated in England and Wales, with its registered office address at 7 Savoy Court, London, WC2R 0EX and trading office address at Front Suite First Floor, Montague House, Woodside Road, Amersham, Buckinghamshire, HP6 6AA.
The principal activity of the Company is that of creation of content for broadcast media.

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 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. 
Turnover comprises of production fees measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Production turnover and gross profit are recognised over the period of the production, on a stage of completion and straight line basis respectively.

 
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.

Depreciation is provided on the following basis:

Fixtures and fittings
-
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 the Statement of Comprehensive Income.

Page 2

 
EMPORIUM PRODUCTIONS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.4

Debtors

Short term debtors are measured at the 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.

 
2.5

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.

 
2.6

Creditors

Short term creditors are measured at the transaction price. 

 
2.7

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is £ Sterling.

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.

 
2.8

Dividends

Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting. 

 
2.9

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to the Statement of Comprehensive Income on a straight-line basis over the lease term.

Page 3

 
EMPORIUM PRODUCTIONS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.10

Pensions

Defined contribution pension plan
The Company contributes to 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 the Statement of Comprehensive Income 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.

 
2.11

Taxation

Tax is recognised in the Statement of Comprehensive Income, 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 Statement of Financial Position date, except that:
 


3.


Employees

The average monthly number of employees, including directors, during the year was 6 (2023 - 7).

Page 4

 
EMPORIUM PRODUCTIONS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

4.


Tangible fixed assets





Fixtures and fittings

£



Cost


At 1 January 2024
77,848


Additions
2,273



At 31 December 2024

80,121



Depreciation


At 1 January 2024
41,541


Charge for the year on owned assets
15,066



At 31 December 2024

56,607



Net book value



At 31 December 2024
23,514



At 31 December 2023
36,307


5.


Debtors

2024
2023
£
£

Due after more than one year

Rent deposit
7,950
7,950


2024
2023
£
£

Trade debtors
-
570,846

Other debtors
11,674
18,698

Prepayments and accrued income
140,801
474,331

152,475
1,063,875


Page 5

 
EMPORIUM PRODUCTIONS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
168,340
141,834

Taxation and social security
306,488
157,946

Other creditors
5,977
5,119

Accruals and deferred income
707,888
1,054,421

1,188,693
1,359,320



7.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



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


 
Page 6