C&R Post Production Limited
Unaudited Financial Statements
For the year ended 31 December 2024
Pages for Filing With Registrar
Company Registration No. 07408534 (England and Wales)
C&R Post Production Limited
Company Information
Director
S J Gandolfi
Company number
07408534
Registered office
Charlotte Building
17 Gresse Street
London
W1T 1QL
Accountants
Moore Kingston Smith LLP
Charlotte Building
17 Gresse Street
London
W1T 1QL
C&R Post Production Limited
Contents
Page
Balance sheet
1
Notes to the financial statements
2 - 4
C&R Post Production Limited
Balance Sheet
As at 31 December 2024
Page 1
2024
2023
Notes
£
£
£
£
Fixed assets
Investments
3
205,997
205,997
Current assets
Debtors
5
537
8,347
Cash at bank and in hand
203,003
182,124
203,540
190,471
Creditors: amounts falling due within one year
6
(12,482)
(18,856)
Net current assets
191,058
171,615
Net assets
397,055
377,612
Capital and reserves
Called up share capital
7
1
1
Profit and loss reserves
397,054
377,611
Total equity
397,055
377,612

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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 members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved and signed by the director and authorised for issue on 19 August 2025
S J Gandolfi
Director
Company Registration No. 07408534
C&R Post Production Limited
Notes to the Financial Statements
For the year ended 31 December 2024
Page 2
1
Accounting policies
Company information

C&R Post Production Limited is a private company limited by shares incorporated in England and Wales. The registered office is Charlotte Building, 17 Gresse Street, London, W1T 1QL.

1.1
Accounting convention

These financial statements have been prepared in accordance with section 1A of FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

1.3
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

1.4
Cash at bank and in hand

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.5
Financial instruments

The company only has basic financial instruments measured at amortised cost, with no financial instruments classified as other or basic instruments measured at fair value.

1.6
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

C&R Post Production Limited
Notes to the Financial Statements (Continued)
For the year ended 31 December 2024
1
Accounting policies
(Continued)
Page 3
1.7
Taxation

The tax expense represents the sum of the tax currently payable.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

1.8
Foreign exchange

Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All differences are taken to the profit and loss account.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2024
2023
Number
Number
Total
1
1
3
Fixed asset investments
2024
2023
£
£
Shares in group undertakings and participating interests
205,997
205,997
4
Subsidiaries

Details of the company's subsidiaries at 31 December 2024 are as follows:

Name of undertaking
Registered office
Class of
% Held
shares held
Direct
C&R Delaware Limited
599 Broadway, 12th Floor, New York
Ordinary
100.00
5
Debtors
2024
2023
Amounts falling due within one year:
£
£
Other debtors
537
8,347
C&R Post Production Limited
Notes to the Financial Statements (Continued)
For the year ended 31 December 2024
Page 4
6
Creditors: amounts falling due within one year
2024
2023
£
£
Corporation tax
5,310
11,484
Other creditors
4,172
4,172
Accruals and deferred income
3,000
3,200
12,482
18,856
7
Called up share capital
2024
2023
2024
2023
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary Share of £1 each
1
1
1
1
8
Related party transactions

At the balance sheet date, a balance of £4,172 (2023: £4,172) was owed to the director.

 

During the year C&R Post Productions made sales of £32,306 (2023: £31,080) to C&R LLC, a US entity connected due to a common owner. At Balance sheet date, a balance of £nil (2023: £7,770) was owed by C&R LLC.

 

The company has taken the exemption under Section 1A Related Party Disclosures paragraph 1AC.35 from disclosing transactions with other members of a wholly owned group.

9
Parent company

The ultimate controlling party is S Gandolfi by virtue of his 100% shareholding.

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