2 1 Off The Page Productions Ltd 05199093 false 2023-09-01 2024-08-31 2024-08-31 The principal activity of the company is the production of dialogue. Digita Accounts Production Advanced 6.30.9574.0 true 05199093 2023-09-01 2024-08-31 05199093 2024-08-31 05199093 bus:OrdinaryShareClass1 2024-08-31 05199093 core:RetainedEarningsAccumulatedLosses 2024-08-31 05199093 core:ShareCapital 2024-08-31 05199093 core:CurrentFinancialInstruments 2024-08-31 05199093 core:CurrentFinancialInstruments core:WithinOneYear 2024-08-31 05199093 core:Non-currentFinancialInstruments 2024-08-31 05199093 core:Non-currentFinancialInstruments core:AfterOneYear 2024-08-31 05199093 core:OtherResidualIntangibleAssets 2024-08-31 05199093 core:FurnitureFittings 2024-08-31 05199093 core:MotorVehicles 2024-08-31 05199093 core:OfficeEquipment 2024-08-31 05199093 bus:SmallEntities 2023-09-01 2024-08-31 05199093 bus:AuditExemptWithAccountantsReport 2023-09-01 2024-08-31 05199093 bus:FilletedAccounts 2023-09-01 2024-08-31 05199093 bus:SmallCompaniesRegimeForAccounts 2023-09-01 2024-08-31 05199093 bus:RegisteredOffice 2023-09-01 2024-08-31 05199093 bus:CompanySecretaryDirector1 2023-09-01 2024-08-31 05199093 bus:OrdinaryShareClass1 2023-09-01 2024-08-31 05199093 bus:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 05199093 1 2023-09-01 2024-08-31 05199093 core:IntangibleAssetsOtherThanGoodwill 2023-09-01 2024-08-31 05199093 core:OtherResidualIntangibleAssets 2023-09-01 2024-08-31 05199093 core:FurnitureFittings 2023-09-01 2024-08-31 05199093 core:FurnitureFittingsToolsEquipment 2023-09-01 2024-08-31 05199093 core:MotorVehicles 2023-09-01 2024-08-31 05199093 core:OfficeEquipment 2023-09-01 2024-08-31 05199093 countries:EnglandWales 2023-09-01 2024-08-31 05199093 2023-08-31 05199093 core:FurnitureFittings 2023-08-31 05199093 core:MotorVehicles 2023-08-31 05199093 core:OfficeEquipment 2023-08-31 05199093 2022-09-01 2023-08-31 05199093 2023-08-31 05199093 bus:OrdinaryShareClass1 2023-08-31 05199093 core:RetainedEarningsAccumulatedLosses 2023-08-31 05199093 core:ShareCapital 2023-08-31 05199093 core:CurrentFinancialInstruments 2023-08-31 05199093 core:CurrentFinancialInstruments core:WithinOneYear 2023-08-31 05199093 core:Non-currentFinancialInstruments 2023-08-31 05199093 core:Non-currentFinancialInstruments core:AfterOneYear 2023-08-31 05199093 core:FurnitureFittings 2023-08-31 05199093 core:MotorVehicles 2023-08-31 05199093 core:OfficeEquipment 2023-08-31 xbrli:pure iso4217:GBP xbrli:shares

Registration number: 05199093

Off The Page Productions Ltd
(formerly High Score Productions Ltd)

Unaudited Filleted Financial Statements

for the Year Ended 31 August 2024

 

Off The Page Productions Ltd

(Registration number: 05199093)
Balance Sheet as at 31 August 2024

Note

2024
£

2023
£

Fixed assets

 

Intangible assets

4

2,851

-

Tangible assets

5

64,975

15,916

Debtors

6

19,120

19,120

 

86,946

35,036

Current assets

 

Debtors

6

188,926

30,048

Cash at bank and in hand

 

109,320

3,167

 

298,246

33,215

Creditors: Amounts falling due within one year

7

(381,680)

(50,014)

Net current liabilities

 

(83,434)

(16,799)

Total assets less current liabilities

 

3,512

18,237

Provisions for liabilities

(3,319)

(3,979)

Net assets

 

193

14,258

Capital and reserves

 

Called up share capital

8

100

100

Retained earnings

93

14,158

Shareholders' funds

 

193

14,258

For the financial year ending 31 August 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

 

Off The Page Productions Ltd

(Registration number: 05199093)
Balance Sheet as at 31 August 2024 (continued)

Approved and authorised by the director on 27 May 2025
 

Mr H C P Edwards
Company secretary and director

   
     
 

Off The Page Productions Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2024

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The company was formerly known as High Score Productions Ltd.

The address of its registered office is:
Colin Sanders Business Innovation Centre
Mewburn Road
Banbury
Oxon
OX16 9PA

These financial statements were authorised for issue by the director on 27 May 2025.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

 

Off The Page Productions Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2024 (continued)

2

Accounting policies (continued)

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

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 taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

 

Off The Page Productions Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2024 (continued)

2

Accounting policies (continued)

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Equipment

15% reducing balance

Motor vehicles

25% reducing balance

Fixtures and fittings

15% reducing balance

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class

Amortisation method and rate

Other intangibles

15% reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

 

Off The Page Productions Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2024 (continued)

2

Accounting policies (continued)

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3

Staff numbers

The average number of persons employed by the company (including the director) during the year, was 2 (2023 - 1).

 

Off The Page Productions Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2024 (continued)

4

Intangible assets

Other intangible assets
 £

Total
£

Cost or valuation

Additions acquired separately

3,354

3,354

At 31 August 2024

3,354

3,354

Amortisation

Amortisation charge

503

503

At 31 August 2024

503

503

Carrying amount

At 31 August 2024

2,851

2,851

 

Off The Page Productions Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2024 (continued)

5

Tangible assets

Fixtures and fittings
£

Office equipment
£

Motor vehicles
 £

Total
£

Cost or valuation

At 1 September 2023

20,790

58,164

-

78,954

Additions

-

5,599

55,000

60,599

At 31 August 2024

20,790

63,763

55,000

139,553

Depreciation

At 1 September 2023

12,976

50,062

-

63,038

Charge for the year

1,173

2,117

8,250

11,540

At 31 August 2024

14,149

52,179

8,250

74,578

Carrying amount

At 31 August 2024

6,641

11,584

46,750

64,975

At 31 August 2023

7,814

8,102

-

15,916

6

Debtors

Current

2024
£

2023
£

Trade debtors

180,376

20,407

Amounts owed by related parties

1,828

2,638

Prepayments

1,799

-

Other debtors

4,923

7,003

 

188,926

30,048

Non-current

2024
£

2023
£

Amounts owed by related parties

19,120

19,120

 

19,120

19,120

 

Off The Page Productions Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2024 (continued)

7

Creditors

Creditors: amounts falling due within one year

2024
£

2023
£

Due within one year

Trade creditors

257,280

12,733

Taxation and social security

96,276

18,578

Accruals and deferred income

27,829

1,120

Other creditors

295

17,583

381,680

50,014

8

Share capital

Allotted, called up and fully paid shares

2024

2023

No.

£

No.

£

Ordinary shares of £1 each

100

100

100

100