Caseware UK (AP4) 2024.0.164 2024.0.164 2025-02-282025-02-282025-05-202true2024-03-01falseFilm industry2trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 10605624 2024-03-01 2025-02-28 10605624 2023-03-01 2024-02-29 10605624 2025-02-28 10605624 2024-02-29 10605624 c:Director1 2024-03-01 2025-02-28 10605624 d:PlantMachinery 2024-03-01 2025-02-28 10605624 d:PlantMachinery 2025-02-28 10605624 d:PlantMachinery 2024-02-29 10605624 d:CurrentFinancialInstruments 2025-02-28 10605624 d:CurrentFinancialInstruments 2024-02-29 10605624 d:CurrentFinancialInstruments d:WithinOneYear 2025-02-28 10605624 d:CurrentFinancialInstruments d:WithinOneYear 2024-02-29 10605624 d:ShareCapital 2025-02-28 10605624 d:ShareCapital 2024-02-29 10605624 d:RetainedEarningsAccumulatedLosses 2025-02-28 10605624 d:RetainedEarningsAccumulatedLosses 2024-02-29 10605624 c:OrdinaryShareClass1 2024-03-01 2025-02-28 10605624 c:OrdinaryShareClass1 2025-02-28 10605624 c:FRS102 2024-03-01 2025-02-28 10605624 c:AuditExempt-NoAccountantsReport 2024-03-01 2025-02-28 10605624 c:FullAccounts 2024-03-01 2025-02-28 10605624 c:PrivateLimitedCompanyLtd 2024-03-01 2025-02-28 10605624 2 2024-03-01 2025-02-28 10605624 e:PoundSterling 2024-03-01 2025-02-28 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 10605624














25412 PRODUCTIONS LTD
UNAUDITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025

 
25412 PRODUCTIONS LTD
 

CONTENTS



Page
Statement of Financial Position
 
1 - 2
Notes to the Financial Statements
 
3 - 6


 
25412 PRODUCTIONS LTD
REGISTERED NUMBER:10605624

STATEMENT OF FINANCIAL POSITION
AS AT 28 FEBRUARY 2025

28 February
29 February
2025
2024
Note
£
£

  

Current assets
  

Cash at bank and in hand
  
104,221
84,367

  
104,221
84,367

Creditors: amounts falling due within one year
 5 
(54,110)
(7,956)

Net current assets
  
 
 
50,111
 
 
76,411

Total assets less current liabilities
  
50,111
76,411

  

Net assets
  
50,111
76,411


Capital and reserves
  

Called up share capital 
 6 
100
100

Profit and loss account
  
50,011
76,311

  
50,111
76,411


Page 1

 
25412 PRODUCTIONS LTD
REGISTERED NUMBER:10605624
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 28 FEBRUARY 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 year 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 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: 


A H Evans
Director

Date: 20 May 2025

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
25412 PRODUCTIONS LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025

1.


General information

The company's legal form is that of a limited liability company incorporated in England and Wales. 
The Company's registered office address is at 5 Elstree Gate, Elstree Way, Borehamwood, Hertfordshire WD6 1JD.
The principal activity of the company continued to be that of rental of equipment to the film industry.

The company ceased trading on 28 February 2025.

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 is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Revenue from the rent of equipment is recognised when all contractual obligations have been met.

 
2.3

Interest income

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

 
2.4

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.

 
2.5

Taxation

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.


Page 3

 
25412 PRODUCTIONS LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025

2.Accounting policies (continued)

 
2.6

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, using the straight-line method.

Depreciation is provided on the following basis:

Plant and machinery
-
20% Straight Line Method

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.

 
2.7

Creditors

Short term creditors are measured at the transaction price.

 
2.8

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 year was 2 (2024 - 2).

Page 4

 
25412 PRODUCTIONS LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025

4.


Tangible fixed assets







Plant and machinery

£





At 1 March 2024
66,466


Disposals
(66,466)



At 28 February 2025

-





At 1 March 2024
66,466


Disposals
(66,466)



At 28 February 2025

-



Net book value



At 28 February 2025
-



At 29 February 2024
-


5.


Creditors: Amounts falling due within one year

28 February
29 February
2025
2024
£
£

Taxation and social security
1,600
535

Other creditors
49,840
4,840

Accruals and deferred income
2,670
2,581

54,110
7,956


Page 5

 
25412 PRODUCTIONS LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025

6.


Share capital

28 February
29 February
2025
2024
£
£
Allotted, called up and fully paid



100 Ordinary shares of £1 each
100
100



7.


Pension commitments

The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company  in an independently administered fund. The pension cost charge represents contributions payable by the Company  to the fund and amounted to £Nil (2024 - £20,000).

Page 6