Caseware UK (AP4) 2024.0.164 2024.0.164 2024-11-30 2024-11-30 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2023-12-01 No description of principal activity true false true false 1 1 09659645 2023-12-01 2024-11-30 09659645 2022-12-01 2023-11-30 09659645 2024-11-30 09659645 2023-11-30 09659645 c:Director2 2023-12-01 2024-11-30 09659645 d:CurrentFinancialInstruments 2024-11-30 09659645 d:CurrentFinancialInstruments 2023-11-30 09659645 d:CurrentFinancialInstruments d:WithinOneYear 2024-11-30 09659645 d:CurrentFinancialInstruments d:WithinOneYear 2023-11-30 09659645 d:ShareCapital 2024-11-30 09659645 d:ShareCapital 2023-11-30 09659645 d:SharePremium 2024-11-30 09659645 d:SharePremium 2023-11-30 09659645 d:RetainedEarningsAccumulatedLosses 2024-11-30 09659645 d:RetainedEarningsAccumulatedLosses 2023-11-30 09659645 c:FRS102 2023-12-01 2024-11-30 09659645 c:AuditExempt-NoAccountantsReport 2023-12-01 2024-11-30 09659645 c:FullAccounts 2023-12-01 2024-11-30 09659645 c:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 09659645 e:PoundSterling 2023-12-01 2024-11-30 iso4217:GBP xbrli:pure

Registered number: 09659645 CARIBBEAN FILM PRODUCTIONS LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2024
CARIBBEAN FILM PRODUCTIONS LIMITED REGISTERED NUMBER: 09659645 STATEMENT OF FINANCIAL POSITION AS AT 30 NOVEMBER 2024
|  | 2024 |  | 2023
Note |  | £ |  | £
Current assets |  |  |  |  |
Cash at bank and in hand | 4 | 25 |  | 1,133 |
|  | 25 |  | 1,133 |
Creditors: amounts falling due within one year | 5 | (290,903) |  | (290,913) |
Net current liabilities |  |  | (290,878) |  | (289,780)
Total assets less current liabilities |  |  | (290,878) |  | (289,780)
Net liabilities |  |  | (290,878) |  | (289,780)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 6,667 |  | 6,667
Share premium account |  |  | 198,000 |  | 198,000
Profit and loss account |  |  | (495,545) |  | (494,447)
|  |  | (290,878) |  | (289,780)
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 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 by:
M Simmonds
Director
Date: 15 September 2025
The notes on pages 2 to 4 form part of these financial statements. Page 1
CARIBBEAN FILM PRODUCTIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2024
1. | General information
Caribbean Film Productions Limited is a private company limited by shares registered in England and Wales. The address of its registered office is 124 Finchley Road, London, NW3 5JS. 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 | Going concern
At the reporting date the company had net liabilities of £290,878 and is dependant on the support of its creditors who have confirmed their intention to support the company. As a result the directors believe it is appropriate to prepare the accounts on the going concern basis. The financial statements do not include adjustments that would result from the withdrawal of this financial support.
| 2.3 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is GBP. 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.
| 2.4 | Revenue
Revenue comprises distribution revenue receivable and is recognised in the Statement of Income and Retained Earnings in the period it is contractually due. Where revenue received exceeds costs incurred to date and profits are not anticipated, the balance is treated as deferred income and held on the Statement of Financial Position until further costs are incurred or profits anticipated. At this point the deferred income is released to the Statement of Income and Retained Earnings. Page 2
CARIBBEAN FILM PRODUCTIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2024 2.Accounting policies (continued)
| 2.5 | Taxation
Tax is recognised in the Statement of Income and Retained Earnings. 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. The Company is eligible to claim a tax credit on film production costs; the tax credit comprises relief based on total net costs and an additional deduction for enhanceable expenditure. The Company claims a payment based on the amount of enhanced expenditure and carries losses arising from total net costs forward against future profits.
| 2.6 | 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.
| 2.7 | Creditors
Short term creditors are measured at the transaction price, less any impairment.
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2023 - 1).
4. | Cash and cash equivalents
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Cash at bank and in hand | 25 | 1,133
|  | 25 | 1,133
5. | Creditors: Amounts falling due within one year
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Other creditors | 289,403 | 288,938
| Accruals and deferred income | 1,500 | 1,975
|  | 290,903 | 290,913
Page 3
CARIBBEAN FILM PRODUCTIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2024
6. | Related party transactions
| At the reporting date, £2,300 (2023: £2,302) was due to L Eastmond, a former director and shareholder in the company. The loan is repayable on demand and not interest bearing. At the reporting date, £7,380 (2023: £6,913) was due to UK & caribbean film development Ltd, a company in which M simmonds is a director and shareholder. The loan is repayable on demand and not interest bearing.
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