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Registered number: 01255186









BYROC PLAY PRODUCTIONS LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 JANUARY 2025

 
BYROC PLAY PRODUCTIONS LIMITED
REGISTERED NUMBER: 01255186

STATEMENT OF FINANCIAL POSITION
AS AT 31 JANUARY 2025

31 January
31 October
2025
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
580
774

Investments
 5 
469,117
321,860

  
469,697
322,634

Current assets
  

Debtors: amounts falling due within one year
 6 
9,048
293

Cash at bank and in hand
  
24,071
100,275

  
33,119
100,568

Creditors: amounts falling due within one year
 7 
(12,124)
(2,531)

Net current assets
  
 
 
20,995
 
 
98,037

Total assets less current liabilities
  
490,692
420,671

Provisions for liabilities
  

Deferred tax
 8 
(13,132)
(4,153)

  
 
 
(13,132)
 
 
(4,153)

Net assets
  
477,560
416,518


Capital and reserves
  

Called up share capital 
  
60
60

Profit and loss account
  
477,500
416,458

  
477,560
416,518


Page 1

 
BYROC PLAY PRODUCTIONS LIMITED
REGISTERED NUMBER: 01255186
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 JANUARY 2025

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 period 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 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 on 8 April 2025.




L Regan
Director

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

Page 2

 
BYROC PLAY PRODUCTIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JANUARY 2025

1.


General information

Byroc Play Productions Limited is a private company limited by shares and registered in England & Wales. The address of its registered office is 124 Finchley Road, London NW3 5JS. The address of its principal place of business is 11 Hayes Street, Hayes, Bromley, Kent BR2 7LE. 

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

Currency

The company's functional and presentational currency is GBP.

 
2.3

Revenue

Revenue represents fees, royalties and residuals for acting services and 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.

 
2.4

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in the income statement, 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 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 statement of financial position 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.
Where they relate to timing differences in respect of interests in subsidiaries, associates, branches and joint ventures and the Company can control the reversal of the timing differences and such reversal is not considered probable in the foreseeable future.
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 3

 
BYROC PLAY PRODUCTIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JANUARY 2025

2.Accounting policies (continued)

 
2.5

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:

Fixtures & fittings
-
25%
reducing balance
Computer equipment
-
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.

 
2.6

Valuation of investments

Investments in listed company shares are remeasured to market value at each statement of financial position date. Gains and losses on remeasurement are recognised in the statement of income and retained earnings.

 
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.

 
2.10

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 period was 2 (2023 - 2).

Page 4

 
BYROC PLAY PRODUCTIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JANUARY 2025

4.


Tangible fixed assets







Fixtures & fittings
Computer equipment
Total

£
£
£



Cost or valuation


At 1 November 2023
25,937
4,986
30,923



At 31 January 2025

25,937
4,986
30,923



Depreciation


At 1 November 2023
25,914
4,235
30,149


Charge for the period on owned assets
6
188
194



At 31 January 2025

25,920
4,423
30,343



Net book value



At 31 January 2025
17
563
580



At 31 October 2023
23
751
774


5.


Fixed asset investments








Listed investments

£



Cost or valuation


At 1 November 2023
321,860


Additions
100,000


Revaluations
47,257



At 31 January 2025
469,117




Page 5

 
BYROC PLAY PRODUCTIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JANUARY 2025

6.


Debtors

31 January
31 October
2025
2023
£
£


Trade debtors
9,048
-

Other debtors
-
293

9,048
293



7.


Creditors: Amounts falling due within one year

31 January
31 October
2025
2023
£
£

Corporation tax
5,023
-

Other taxation and social security
1,752
-

Other creditors
2,849
31

Accruals and deferred income
2,500
2,500

12,124
2,531



8.


Deferred taxation






2025


£






At beginning of year
(4,153)


Charged to profit or loss
(8,979)



At end of year
(13,132)

The provision for deferred taxation is made up as follows:

31 January
31 October
2025
2023
£
£


Unrealised gains
(13,132)
(4,153)

(13,132)
(4,153)

Page 6

 
BYROC PLAY PRODUCTIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JANUARY 2025

9.


Related party transactions

At the year end, the company's director was owed £2,831 by the company (2023 : £15).

 
Page 7