Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-302025-03-302024-03-31false1The principle activity of the company was that of camera operators.false1truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 08938304 2024-03-31 2025-03-30 08938304 2023-03-31 2024-03-30 08938304 2025-03-30 08938304 2024-03-30 08938304 c:Director1 2024-03-31 2025-03-30 08938304 d:PlantMachinery 2024-03-31 2025-03-30 08938304 d:PlantMachinery 2025-03-30 08938304 d:PlantMachinery 2024-03-30 08938304 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-03-31 2025-03-30 08938304 d:CurrentFinancialInstruments 2025-03-30 08938304 d:CurrentFinancialInstruments 2024-03-30 08938304 d:Non-currentFinancialInstruments 2025-03-30 08938304 d:Non-currentFinancialInstruments 2024-03-30 08938304 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-30 08938304 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-30 08938304 d:Non-currentFinancialInstruments d:AfterOneYear 2025-03-30 08938304 d:Non-currentFinancialInstruments d:AfterOneYear 2024-03-30 08938304 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2025-03-30 08938304 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2024-03-30 08938304 d:ShareCapital 2025-03-30 08938304 d:ShareCapital 2024-03-30 08938304 d:RetainedEarningsAccumulatedLosses 2025-03-30 08938304 d:RetainedEarningsAccumulatedLosses 2024-03-30 08938304 c:OrdinaryShareClass1 2024-03-31 2025-03-30 08938304 c:OrdinaryShareClass1 2025-03-30 08938304 c:OrdinaryShareClass1 2024-03-30 08938304 c:FRS102 2024-03-31 2025-03-30 08938304 c:AuditExempt-NoAccountantsReport 2024-03-31 2025-03-30 08938304 c:FullAccounts 2024-03-31 2025-03-30 08938304 c:PrivateLimitedCompanyLtd 2024-03-31 2025-03-30 08938304 2 2024-03-31 2025-03-30 08938304 d:AcceleratedTaxDepreciationDeferredTax 2025-03-30 08938304 d:AcceleratedTaxDepreciationDeferredTax 2024-03-30 08938304 e:PoundSterling 2024-03-31 2025-03-30 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 08938304














SPOOKY FILMS LIMITED
UNAUDITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 MARCH 2025

 
SPOOKY FILMS LIMITED
 

CONTENTS



Page
Statement of Financial Position
 
1 - 2
Notes to the Financial Statements
 
3 - 7


 
SPOOKY FILMS LIMITED
REGISTERED NUMBER:08938304

STATEMENT OF FINANCIAL POSITION
AS AT 30 MARCH 2025

2025
2024
Note
£
£

Fixed assets
  

Tangible assets
 4 
30,909
24,290

Current assets
  

Debtors: amounts falling due within one year
 5 
1,004
8,300

Cash at bank and in hand
  
44,317
39,672

  
45,321
47,972

Creditors: amounts falling due within one year
 6 
(27,734)
(25,280)

Net current assets
  
 
 
17,587
 
 
22,692

Total assets less current liabilities
  
48,496
46,982

Creditors: amounts falling due after more than one year
 7 
(2,840)
(9,537)

  
45,656
37,445

Provisions for liabilities
  

Deferred tax
 9 
(7,727)
(6,073)

Net assets
  
37,929
31,372


Capital and reserves
  

Called up share capital 
 10 
100
100

Profit and loss account
  
37,829
31,272

  
37,929
31,372


Page 1

 
SPOOKY FILMS LIMITED
REGISTERED NUMBER:08938304
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 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 by: 




D R Churchyard
Director

Date: 4 August 2025

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 
SPOOKY FILMS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 MARCH 2025

1.


General information

Spooky Films Limited is a limited liability company registered in England and Wales with its registered office at 38b Windsor Road, London, E10 5LR.

The principle activity of the company was that of camera operators.

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 goods and services supplied
during the period, exclusive of Value Added Tax and trade discounts.

 
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, on a reducing balance basis.

Depreciation is provided on the following basis:

Plant and machinery
-
25% reducing balance

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

Debtors

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

 
2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty.

Page 3

 
SPOOKY FILMS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 MARCH 2025

2.Accounting policies (continued)

 
2.6

Creditors

Short term creditors are measured at the transaction price.

 
2.7

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.

 
2.8

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid

 
2.9

Interest income

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

 
2.10

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
2.11

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. 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.


Page 4

 
SPOOKY FILMS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 MARCH 2025

3.


Employees




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


4.


Tangible fixed assets





Plant and machinery

£



Cost


At 31 March 2024
112,374


Additions
16,923



At 30 March 2025

129,297



Depreciation


At 31 March 2024
88,084


Charge for the year on owned assets
10,304



At 30 March 2025

98,388



Net book value



At 30 March 2025
30,909



At 30 March 2024
24,290


5.


Debtors

2025
2024
£
£


Trade debtors
1,004
5,300

Prepayments and accrued income
-
3,000

1,004
8,300


Page 5

 
SPOOKY FILMS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 MARCH 2025

6.


Creditors: Amounts falling due within one year

2025
2024
£
£

Bank loans
6,697
6,532

Taxation and social security
18,702
15,579

Other creditors
5
949

Accruals and deferred income
2,330
2,220

27,734
25,280



7.


Creditors: Amounts falling due after more than one year

2025
2024
£
£

Bank loans
2,840
9,537



8.


Loans


Analysis of the maturity of loans is given below:


2025
2024
£
£

Amounts falling due within one year

Bank loans
6,697
6,532


Amounts falling due 2-5 years

Bank loans
2,840
9,537


9,537
16,069


Page 6

 
SPOOKY FILMS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 MARCH 2025

9.


Deferred taxation




2025


£






At beginning of year
(6,073)


Charged to profit or loss
(1,654)



At end of year
(7,727)

The provision for deferred taxation is made up as follows:

2025
2024
£
£


Accelerated capital allowances
(7,727)
(6,073)


10.


Share capital

2025
2024
£
£
Authorised, allotted, called up and fully paid



100 (2024 - 100) Ordinary shares of £1 each
100
100


 
Page 7