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Registered number: 00424566










JAMES PERRY PRODUCTIONS LIMITED









FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2024

 
JAMES PERRY PRODUCTIONS LIMITED
REGISTERED NUMBER: 00424566

STATEMENT OF FINANCIAL POSITION
AS AT 30 SEPTEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Intangible assets
 5 
27,133
1,133

Tangible assets
 6 
2,541
4,446

  
29,674
5,579

Current assets
  

Debtors: amounts falling due within one year
 7 
181,416
52,036

Cash at bank and in hand
 8 
157,520
152,799

  
338,936
204,835

Creditors: amounts falling due within one year
 9 
(65,144)
(51,188)

Net current assets
  
 
 
273,792
 
 
153,647

  

Net assets
  
303,466
159,226


Capital and reserves
  

Called up share capital 
  
5,102
5,102

Profit and loss account
  
298,364
154,124

  
303,466
159,226


Page 1

 
JAMES PERRY PRODUCTIONS LIMITED
REGISTERED NUMBER: 00424566
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 SEPTEMBER 2024

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 on 25 June 2025.



William Marks
Director

The notes on pages 3 to 8 form part of these financial statements.

Page 2

 
JAMES PERRY PRODUCTIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1.


General information

James Perry Productions Limited is a private company, limited by shares, registered in England and Wales, registration number 00424566. The registered office is 10 Queen Street Place, London, EC4R 1AG. 

The accounts are presented in GBP.

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

Revenue

Revenue 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. 

 
2.3

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.4

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

 
JAMES PERRY PRODUCTIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)

 
2.5

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 The estimated useful lives range as follows:

Copyright/ Fliming rights
-
3
years

 
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:

Computer equipment
-
3 years

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

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. 


3.


Employees

The average monthly number of employees, including directors, during the year was 3 (2023 - 3).

Page 4

 
JAMES PERRY PRODUCTIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

4.


Taxation


2024
2023
£
£

Corporation tax


Current tax on profits for the year
47,959
15,625


47,959
15,625


Total current tax
47,959
15,625

Factors affecting tax charge for the year

There were no factors that affected the tax charge for the year which has been calculated on the profits on ordinary activities before tax at the standard rate of corporation tax in the UK of 25% (2023 - 25%)



Factors that may affect future tax charges

There were no factors that may affect future tax charges.

Page 5

 
JAMES PERRY PRODUCTIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

5.


Intangible assets




Copyright

£



Cost


At 1 October 2023
2,000


Additions
30,000



At 30 September 2024

32,000



Amortisation


At 1 October 2023
867


Charge for the year on owned assets
4,000



At 30 September 2024

4,867



Net book value



At 30 September 2024
27,133



At 30 September 2023
1,133



Page 6

 
JAMES PERRY PRODUCTIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

6.


TANGIBLE FIXED ASSETS





Computer equipment

£



Cost or valuation


At 1 October 2023
7,103



At 30 September 2024

7,103



Depreciation


At 1 October 2023
2,657


Charge for the year on owned assets
1,905



At 30 September 2024

4,562



Net book value



At 30 September 2024
2,541



At 30 September 2023
4,446

Page 7

 
JAMES PERRY PRODUCTIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

7.


Debtors

2024
2023
£
£


Trade debtors
1,516
-

Accrued income
179,900
52,036

181,416
52,036



8.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
157,520
152,799



9.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
5,857
4,517

Corporation tax
47,959
15,625

Other taxation and social security
10,816
30,534

Other creditors
512
512

65,144
51,188


Page 8