Company Registration No. 05285172 (England and Wales)
Boo Productions Limited
Unaudited accounts
for the period from 1 January 2021 to 31 March 2022
Boo Productions Limited
Unaudited accounts
Contents
Boo Productions Limited
Statement of financial position
as at
31 March 2022
Tangible assets
35,295
29,500
Cash at bank and in hand
171,687
37,497
Creditors: amounts falling due within one year
(141,014)
(81,928)
Net current assets
148,893
82,334
Total assets less current liabilities
184,188
111,834
Creditors: amounts falling due after more than one year
(54,582)
(111,734)
Provisions for liabilities
Called up share capital
100
100
Profit and loss account
123,103
-
Shareholders' funds
123,203
100
For the period ending 31 March 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 28 December 2022 and were signed on its behalf by
Susanna Freitag
Director
Company Registration No. 05285172
Boo Productions Limited
Notes to the Accounts
for the period from 1 January 2021 to 31 March 2022
Boo Productions Limited is a private company, limited by shares, registered in England and Wales, registration number 05285172. The registered office is STUDIO C 23 LOMBARD ROAD, WIMBLEDON, LONDON, SW19 3TZ.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous period, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% Reducing Balance
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
4
Tangible fixed assets
Plant & machinery
Cost or valuation
At cost
Charge for the period
11,765
At 31 December 2020
29,500
Boo Productions Limited
Notes to the Accounts
for the period from 1 January 2021 to 31 March 2022
Amounts falling due within one year
Trade debtors
15,473
13,170
Accrued income and prepayments
-
11,921
Other debtors
102,747
101,674
6
Creditors: amounts falling due within one year
2022
2020
Bank loans and overdrafts
27,976
-
Trade creditors
40,515
29,427
Taxes and social security
46,988
16,394
7
Creditors: amounts falling due after more than one year
2022
2020
Bank loans
54,582
111,734
8
Deferred taxation
2022
2020
Accelerated capital allowances
6,403
-
Charged to the profit and loss account
6,403
-
Provision at end of period
6,403
-
Brought
Forward
Advance/
credit
Repaid
Carried
Forward
Interest has been charged at 2.5%. No repayment terms have been agreed.
42,937
-
-
42,937
10
Average number of employees
During the period the average number of employees was 1 (2020: 1).