Acorah Software Products - Accounts Production 16.5.460 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 04984573 Mr David Bromfield iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04984573 2023-12-31 04984573 2024-12-31 04984573 2024-01-01 2024-12-31 04984573 frs-core:CurrentFinancialInstruments 2024-12-31 04984573 frs-core:Non-currentFinancialInstruments 2024-12-31 04984573 frs-core:ComputerEquipment 2024-12-31 04984573 frs-core:ComputerEquipment 2024-01-01 2024-12-31 04984573 frs-core:ComputerEquipment 2023-12-31 04984573 frs-core:FurnitureFittings 2024-12-31 04984573 frs-core:FurnitureFittings 2024-01-01 2024-12-31 04984573 frs-core:FurnitureFittings 2023-12-31 04984573 frs-core:PlantMachinery 2024-12-31 04984573 frs-core:PlantMachinery 2024-01-01 2024-12-31 04984573 frs-core:PlantMachinery 2023-12-31 04984573 frs-core:ShareCapital 2024-12-31 04984573 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 04984573 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 04984573 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 04984573 frs-bus:SmallEntities 2024-01-01 2024-12-31 04984573 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 04984573 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 04984573 frs-bus:Director1 2024-01-01 2024-12-31 04984573 frs-bus:Director1 2023-12-31 04984573 frs-bus:Director1 2024-12-31 04984573 frs-countries:EnglandWales 2024-01-01 2024-12-31 04984573 2022-12-31 04984573 2023-12-31 04984573 2023-01-01 2023-12-31 04984573 frs-core:CurrentFinancialInstruments 2023-12-31 04984573 frs-core:Non-currentFinancialInstruments 2023-12-31 04984573 frs-core:ShareCapital 2023-12-31 04984573 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 04984573
Movie Camera Support Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
MACRO ACCOUNTANCY LTD
Willows Holt Yard
Willows Holt, Willows Lane,
Sibsey, Boston
Lincolnshire
PE22 0TG
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 04984573
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 193 257
193 257
CURRENT ASSETS
Stocks 5 15,000 20,000
Debtors 6 14,001 8,108
29,001 28,108
Creditors: Amounts Falling Due Within One Year 7 (27,563 ) (21,368 )
NET CURRENT ASSETS (LIABILITIES) 1,438 6,740
TOTAL ASSETS LESS CURRENT LIABILITIES 1,631 6,997
Creditors: Amounts Falling Due After More Than One Year 8 (2,250 ) (6,800 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (49 ) (49 )
NET (LIABILITIES)/ASSETS (668 ) 148
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account (768 ) 48
SHAREHOLDERS' FUNDS (668) 148
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For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr David Bromfield
Director
15/01/2024
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Movie Camera Support Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04984573 . The registered office is 905 Uxbridge Road, Hillingdon, Middlesex, UB10 0NH.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% reducing balance basis
Fixtures & Fittings 25% reducing balance basis
Computer Equipment 33% straight line basis
2.4. Stocks and Work in Progress
Stocks is valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and 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 end of the reporting period.
...CONTINUED
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2.5. Taxation - continued
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 January 2024 2,211 859 2,466 5,536
As at 31 December 2024 2,211 859 2,466 5,536
Depreciation
As at 1 January 2024 1,954 859 2,466 5,279
Provided during the period 64 - - 64
As at 31 December 2024 2,018 859 2,466 5,343
Net Book Value
As at 31 December 2024 193 - - 193
As at 1 January 2024 257 - - 257
5. Stocks
2024 2023
£ £
Stock 15,000 20,000
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6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 2,907 2,543
Corporation tax debtor - 124
VAT - 1,065
Director's loan account 11,094 4,376
14,001 8,108
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 12,364 12,000
Bank loans and overdrafts 13,913 8,368
VAT 286 -
Accruals and deferred income 1,000 1,000
27,563 21,368
The company had taken out the government business bounce bank loan during the year. The loan is unsecured.
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 2,250 6,800
The company had taken out the government business bounce bank loan during the year. The loan is unsecured.
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
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10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 January 2024 Amounts advanced Amounts repaid Amounts written off As at 31 December 2024
£ £ £ £ £
Mr David Bromfield 4,376 6,718 - - 11,094
The above loan is unsecured, interest free and repayable on demand. The balance due to the company was repaid within 9 months of the year end.
11. Related Party Transactions
Mr D Bromfield is the sole director and shareholder of the company.
Mr D Bromfield is also the sole director and shareholder of Bromfield Precision Engeering Ltd during the financial year.
The company made purchases of £6,626 (2023: £20,448) from Bromfield Precision Engineering Ltd during the financial year. 
The company owed Bromfield Precision Engineering Ltd 12,000 (2023: £12,000) under creditors at the financial year end.
The company owed Bromfield Engineering Ltd £504 (2023: £504) through inter-company at the financial year end.
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