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Company registration number: 05480878
Perfectly Normal Productions Limited
Unaudited filleted financial statements
30 June 2025
Perfectly Normal Productions Limited
Contents
Directors and other information
Statement of financial position
Statement of changes in equity
Notes to the financial statements
Perfectly Normal Productions Limited
Directors and other information
Directors D Morley
D G D Maggs (Resigned 1 January 2025)
P D Weir (Resigned 1 July 2025)
R Clemmow
Secretary David J Morley
Company number 05480878
Registered office 37 Rathgar Avenue
London
W13 9LP
Accountant Passer & Co
20 Sunningdale Close
Stanmore
HA7 3QL
Perfectly Normal Productions Limited
Statement of financial position
30 June 2025
2025 2024
Note £ £ £ £
Fixed assets
Tangible assets 5 461 614
_______ _______
461 614
Current assets
Stocks 20,000 22,500
Debtors 6 21,188 -
Cash at bank and in hand 41,529 39,820
_______ _______
82,717 62,320
Creditors: amounts falling due
within one year 7 ( 5,275) ( 4,966)
_______ _______
Net current assets 77,442 57,354
_______ _______
Total assets less current liabilities 77,903 57,968
_______ _______
Net assets 77,903 57,968
_______ _______
Capital and reserves
Called up share capital 100 100
Profit and loss account 77,803 57,868
_______ _______
Shareholders funds 77,903 57,968
_______ _______
For the year ending 30 June 2025 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 financial statements for the year in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 07 July 2025 , and are signed on behalf of the board by:
D Morley
Director
Company registration number: 05480878
Perfectly Normal Productions Limited
Statement of changes in equity
Year ended 30 June 2025
Called up share capital Profit and loss account Total
£ £ £
At 1 July 2023 100 55,040 55,140
Profit for the year 6,828 6,828
_______ _______ _______
Total comprehensive income for the year - 6,828 6,828
Dividends paid and payable ( 4,000) ( 4,000)
_______ _______ _______
Total investments by and distributions to owners - ( 4,000) ( 4,000)
_______ _______ _______
At 30 June 2024 and 1 July 2024 100 57,868 57,968
Profit for the year 23,838 23,838
_______ _______ _______
Total comprehensive income for the year - 23,838 23,838
Dividends paid and payable ( 3,903) ( 3,903)
_______ _______ _______
Total investments by and distributions to owners - ( 3,903) ( 3,903)
_______ _______ _______
At 30 June 2025 100 77,803 77,903
_______ _______ _______
Perfectly Normal Productions Limited
Notes to the financial statements
Year ended 30 June 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 37 Rathgar Avenue, London, W13 9LP.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that 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 that are expected to apply to the reversal of the timing difference.
Tangible assets
tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Fittings fixtures and equipment - 25 % reducing balance
If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 1 (2024: 1 ).
5. Tangible assets
Fixtures, fittings and equipment Total
£ £
Cost
At 1 July 2024 and 30 June 2025 3,240 3,240
_______ _______
Depreciation
At 1 July 2024 2,626 2,626
Charge for the year 153 153
_______ _______
At 30 June 2025 2,779 2,779
_______ _______
Carrying amount
At 30 June 2025 461 461
_______ _______
At 30 June 2024 614 614
_______ _______
6. Debtors
2025 2024
£ £
Amounts owed by group undertakings and undertakings in which the company has a participating interest 20,000 -
Other debtors 1,188 -
_______ _______
21,188 -
_______ _______
7. Creditors: amounts falling due within one year
2025 2024
£ £
Corporation tax 4,375 -
Social security and other taxes - 4,066
Other creditors 900 900
_______ _______
5,275 4,966
_______ _______