Caseware UK (AP4) 2024.0.164 2024.0.164 2024-11-302024-11-30independent production companytrue2falsetrue2023-12-012The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 13035769 2023-12-01 2024-11-30 13035769 2022-12-01 2023-11-30 13035769 2024-11-30 13035769 2023-11-30 13035769 c:Director1 2023-12-01 2024-11-30 13035769 d:OfficeEquipment 2023-12-01 2024-11-30 13035769 d:OfficeEquipment 2024-11-30 13035769 d:OfficeEquipment 2023-11-30 13035769 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-12-01 2024-11-30 13035769 d:ComputerEquipment 2023-12-01 2024-11-30 13035769 d:ComputerEquipment 2024-11-30 13035769 d:ComputerEquipment 2023-11-30 13035769 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-12-01 2024-11-30 13035769 d:OwnedOrFreeholdAssets 2023-12-01 2024-11-30 13035769 d:CurrentFinancialInstruments 2024-11-30 13035769 d:CurrentFinancialInstruments 2023-11-30 13035769 d:CurrentFinancialInstruments d:WithinOneYear 2024-11-30 13035769 d:CurrentFinancialInstruments d:WithinOneYear 2023-11-30 13035769 d:ShareCapital 2024-11-30 13035769 d:ShareCapital 2023-11-30 13035769 d:RetainedEarningsAccumulatedLosses 2024-11-30 13035769 d:RetainedEarningsAccumulatedLosses 2023-11-30 13035769 c:FRS102 2023-12-01 2024-11-30 13035769 c:AuditExempt-NoAccountantsReport 2023-12-01 2024-11-30 13035769 c:FullAccounts 2023-12-01 2024-11-30 13035769 c:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 13035769 2 2023-12-01 2024-11-30 13035769 e:PoundSterling 2023-12-01 2024-11-30 iso4217:GBP xbrli:pure

Registered number: 13035769










DURA FILMS LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 NOVEMBER 2024

 
DURA FILMS LIMITED
REGISTERED NUMBER: 13035769

BALANCE SHEET
AS AT 30 NOVEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
8,659
4,499

  
8,659
4,499

Current assets
  

Debtors: amounts falling due within one year
 5 
40,384
48,520

Cash at bank and in hand
  
62,020
24,636

  
102,404
73,156

Creditors: amounts falling due within one year
 6 
(77,905)
(40,602)

Net current assets
  
 
 
24,499
 
 
32,554

Total assets less current liabilities
  
33,158
37,053

  

Net assets
  
33,158
37,053


Capital and reserves
  

Called up share capital 
  
2
2

Profit and loss account
  
33,156
37,051

  
33,158
37,053


Page 1

 
DURA FILMS LIMITED
REGISTERED NUMBER: 13035769
    
BALANCE SHEET (CONTINUED)
AS AT 30 NOVEMBER 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 profit and loss account 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 27 August 2025.




W Robinson
Director

The notes on pages 3 to 8 form part of these financial statements.

Page 2

 
DURA FILMS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

1.


General information

Dura Films Limited is a private company limited by share capital incorporated in England and Wales, registration number 13035769. The address of the registered office is Unit 76a, Containerville, 1 Emma Street, London, London, United Kingdom, E2 9FP.

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

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.

 
2.3

Interest income

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

 
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.

 
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 balance sheet 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.

Page 3

 
DURA FILMS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

2.Accounting policies (continued)


2.6
Tangible fixed assets (continued)

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
-
20%
Straight line
Computer equipment
-
33%
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

 
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.

 
2.9

Creditors

Short-term creditors are measured at the transaction price.

Page 4

 
DURA FILMS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

2.Accounting policies (continued)

 
2.10

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Company's Balance sheet when the Company becomes party to the contractual provisions of the instrument.

Basic financial assets

Basic financial assets, which include trade and other receivables, cash and bank balances, are initially measured at their transaction price including transaction costs and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other receivables due within the operating cycle fall into this category of financial instruments.

Financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instruments any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities.

Basic financial liabilities, which include trade and other payables, bank loans and other loans are initially measured at their transaction price after transaction costs. When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial.

Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.

Trade payables are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade payables are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade payables are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.

Page 5

 
DURA FILMS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

2.Accounting policies (continued)


2.10
Financial instruments (continued)


Derecognition of financial assets

Financial assets are derecognised when their contractual right to future cash flow expire, or are settled, or when the Company transfers the asset and substantially all the risks and rewards of ownership to another party. If significant risks and rewards of ownership are retained after the transfer to another party, then the Company will continue to recognise the value of the portion of the risks and rewards retained.

Derecognition of financial liabilities

Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled.

 
2.11

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

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

Page 6

 
DURA FILMS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

4.


Tangible fixed assets





Office equipment
Computer equipment
Total

£
£
£



Cost


At 1 December 2023
2,224
2,790
5,014


Additions
3,288
3,339
6,627



At 30 November 2024

5,512
6,129
11,641



Depreciation


At 1 December 2023
218
297
515


Charge for the year on owned assets
889
1,578
2,467



At 30 November 2024

1,107
1,875
2,982



Net book value



At 30 November 2024
4,405
4,254
8,659



At 30 November 2023
2,006
2,493
4,499


5.


Debtors

2024
2023
£
£


Trade debtors
10,000
34,590

Other debtors
28,873
8,730

Prepayments and accrued income
1,511
5,200

40,384
48,520


Page 7

 
DURA FILMS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
9,722
-

Corporation tax
22,487
12,169

Other taxation and social security
18,501
16,570

Other creditors
808
8,298

Accruals and deferred income
26,387
3,565

77,905
40,602



7.


Related party transactions

Included in other debtors is an interest free loan to the value of £9,918 (2023 - £8,728) owed from the director of the company. 

 
Page 8