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Registration number: 03850294

Mark Topham Productions Ltd

Unaudited Filleted Financial Statements

for the Year Ended 30 September 2024

 

Mark Topham Productions Ltd

Contents

Company Information

1

Balance Sheet

2

Statement of Changes in Equity

3

Notes to the Unaudited Financial Statements

4 to 9

 

Mark Topham Productions Ltd

Company Information

Directors

M P Topham

J A Topham

Registered office

590 Green Lanes
Palmers Green
London
N13 5RY

Accountants

Thomas Alexander & Co Ltd 590 Green Lanes
Palmers Green
London
N13 5RY

 

Mark Topham Productions Ltd

(Registration number: 03850294)
Balance Sheet as at 30 September 2024

Note

2024
£

2023
£

Fixed assets

 

Tangible assets

4

8,705

10,413

Current assets

 

Debtors

5

1,800

1,800

Cash at bank and in hand

 

20,884

27,453

 

22,684

29,253

Creditors: Amounts falling due within one year

6

(8,437)

(22,914)

Net current assets

 

14,247

6,339

Total assets less current liabilities

 

22,952

16,752

Creditors: Amounts falling due after more than one year

6

(1,134)

(1,947)

Net assets

 

21,818

14,805

Capital and reserves

 

Called up share capital

7

100

100

Share premium reserve

11,558

11,558

Retained earnings

10,160

3,147

Shareholders' funds

 

21,818

14,805

For the financial year ending 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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 directors acknowledge their 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 directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 20 May 2025 and signed on its behalf by:
 

.........................................
M P Topham
Director

 

Mark Topham Productions Ltd

Statement of Changes in Equity for the Year Ended 30 September 2024

Share capital
£

Share premium
£

Retained earnings
£

Total
£

At 1 October 2023

100

11,558

3,147

14,805

Profit for the year

-

-

9,013

9,013

Dividends

-

-

(2,000)

(2,000)

At 30 September 2024

100

11,558

10,160

21,818

Share capital
£

Share premium
£

Retained earnings
£

Total
£

At 1 October 2022

100

11,558

(6,333)

5,325

Profit for the year

-

-

11,480

11,480

Dividends

-

-

(2,000)

(2,000)

At 30 September 2023

100

11,558

3,147

14,805

 

Mark Topham Productions Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2024

1

General information

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

The address of its registered office is:
590 Green Lanes
Palmers Green
London
N13 5RY

The principal place of business is:
18 Parsonage Field
Doddinghurst
Brentwood
Essex
CM15 0RN

These financial statements were authorised for issue by the Board on 20 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.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the 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 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.

 

Mark Topham Productions Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2024

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.

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

Plant & machinery

20% Reducing balance basis

Fixtures & equipment

15% Reducing balance basis

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 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.

 

Mark Topham Productions Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2024

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

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. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

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.

3

Staff numbers

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

4

Tangible assets

Land and buildings
£

Furniture, fittings and equipment
 £

Other tangible assets
£

Total
£

Cost or valuation

At 1 October 2023

9,350

31,166

142,160

182,676

At 30 September 2024

9,350

31,166

142,160

182,676

Depreciation

At 1 October 2023

9,350

23,672

139,241

172,263

Charge for the year

-

1,124

584

1,708

At 30 September 2024

9,350

24,796

139,825

173,971

Carrying amount

At 30 September 2024

-

6,370

2,335

8,705

At 30 September 2023

-

7,494

2,919

10,413

Included within the net book value of land and buildings above is £Nil (2023 - £Nil) in respect of short leasehold land and buildings.
 

 

Mark Topham Productions Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2024

5

Debtors

Current

2024
£

2023
£

Other debtors

1,800

1,800

 

1,800

1,800

 

Mark Topham Productions Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2024

6

Creditors

Creditors: amounts falling due within one year

Note

2024
£

2023
£

Due within one year

 

Loans and borrowings

8

3,505

17,668

Taxation and social security

 

3,611

4,046

Accruals and deferred income

 

1,321

1,200

 

8,437

22,914

Creditors: amounts falling due after more than one year

Note

2024
£

2023
£

Due after one year

 

Loans and borrowings

8

1,134

1,947

7

Share capital

Allotted, called up and fully paid shares

2024

2023

No.

£

No.

£

Ordinary Shares of £1 each

100

100

100

100

       

8

Loans and borrowings

Non-current loans and borrowings

2024
£

2023
£

Bank borrowings

1,134

1,947

Bank borrowings

Bounce back loan is denominated in Pounds sterling with a nominal interest rate of 2.5%, and the final instalment is due on 14 January 2026. The carrying amount at year end is £1,927 (2023 - £2,719).

 

Mark Topham Productions Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2024

9

Dividends

2024

2023

£

£

Interim dividend of £20.00 (2023 - £20.00) per ordinary share

2,000

2,000

 

 

10

Related party transactions

Summary of transactions with other related parties


Included under creditors less than one year is an amount of £2,712 (2023: £ 16,895) owed to the directors of the company.