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Registered number: 06232267














PLUM PICTURES LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED  31 DECEMBER 2024

 
PLUM PICTURES LIMITED
 

CONTENTS



Page
Statement of Financial Position
 
1
Notes to the Financial Statements
 
2 - 7


 
PLUM PICTURES LIMITED
REGISTERED NUMBER:06232267

STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible fixed assets
 4 
73,942
96,437

Current assets
  

Debtors: amounts falling due within one year
 5 
4,846,745
2,627,730

Cash at bank and in hand
  
891,575
967,309

  
5,738,320
3,595,039

Current liabilities
  

Creditors: amounts falling due within one year
 6 
(4,344,181)
(2,272,679)

Net current assets
  
 
 
1,394,139
 
 
1,322,360

Total assets less current liabilities
  
1,468,081
1,418,797

Provisions for liabilities
  

Deferred tax
 7 
(18,485)
(24,109)

Net assets
  
1,449,596
1,394,688


Capital and reserves
  

Called up share capital 
 8 
200
200

Profit and loss account
  
1,449,396
1,394,488

  
1,449,596
1,394,688


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 on 5 June 2025.




S L Cabb
Director

The notes on pages 2 to 7 form part of these financial statements.

Page 1

 
PLUM PICTURES LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.


General information

The Company is a private limited liability company incorporated in England and Wales with its principal place of business at 33 Oval Road, London, NW1 7EA and its registered office is 7 Savoy Court, London, WC2R 0EX.
The principal activity of the Company is the creation of content for broadcast media. 

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 recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding Value Added Tax. 
Production income is recorded as contract activity progresses to reflect the proportion of work carried out during the period. 
Non refundable distribution advances are recognised on receipt. All other distribution income is recognised at the start of the license period. Royalties received are accounted for in the period in which the earnings arise. 

 
2.3

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.

Depreciation is provided on the following basis:

Motor vehicles
-
25%
straight line
Fixtures and fittings
-
25%
straight line

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 the Statement of Comprehensive Income.

Page 2

 
PLUM PICTURES LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.4

Debtors

Short term debtors are measured at the transaction price.

 
2.5

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. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.6

Creditors

Short term creditors are measured at the transaction price.

 
2.7

Foreign currency translation

The Company's functional and presentational currency is £ Sterling.
Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.
Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in the Statement of Comprehensive Income.

 
2.8

Dividends

Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

 
2.9

Pensions

Defined contribution pension plan
The Company contributes to 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 the Statement of Comprehensive Income 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.

 
2.10

Holiday pay accrual

A liability is recognised to the extent of any unused holiday pay entitlement which is accrued at the reporting date and carried forward to future periods. This is measured at the undiscounted salary cost of the future holiday entitlement so accrued at the reporting date.

Page 3

 
PLUM PICTURES LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.11

Interest income

Interest income is recognised in the Statement of Comprehensive Income on receipt.

 
2.12

Current and deferred taxation

The tax expense for the period comprises current and deferred tax. Tax is recognised in the Statement of Comprehensive Income, 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.
Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting 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.


3.


Employees

The average monthly number of employees, including directors, during the year was 19 (2023 - 21).

Page 4

 
PLUM PICTURES LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

4.


Tangible fixed assets





Motor vehicles
Fixtures and fittings
Total

£
£
£



Cost


At 1 January 2024
109,580
287,369
396,949


Additions
-
31,476
31,476



At 31 December 2024

109,580
318,845
428,425



Depreciation


At 1 January 2024
92,458
208,054
300,512


Charge for the year on owned assets
17,122
36,849
53,971



At 31 December 2024

109,580
244,903
354,483



Net book value



At 31 December 2024
-
73,942
73,942



At 31 December 2023
17,122
79,315
96,437


5.


Debtors

2024
2023
£
£

Trade debtors
2,660,815
111,836

Other debtors
101,370
65,768

Prepayments and accrued income
2,084,560
2,450,126

4,846,745
2,627,730


Page 5

 
PLUM PICTURES LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank loan
1,808,799
649,332

Trade creditors
369,969
306,147

Taxation and social security
380,003
356,286

Other creditors
25,754
5,071

Accruals and deferred income
1,759,656
955,843

4,344,181
2,272,679


The Company's bank facilities are secured by a fixed and floating charge over the assets of the Company.


7.


Deferred taxation




2024


£



At beginning of year
24,109


Released to profit or loss
(5,624)



At end of year
18,485

The provision for deferred taxation is made up as follows:

2024
2023
£
£


Accelerated capital allowances
18,485
24,109


8.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



200 (2023 - 200) Ordinary shares of £1 each
200
200


Page 6

 
PLUM PICTURES LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

9.


Auditors' information

The auditors' report on the financial statements for the year ended 31 December 2024 was unqualified.

The audit report was signed on 5 June 2025 by Stephen Iseman FCA (Senior Statutory Auditor) on behalf of Sopher + Co LLP.

 
Page 7