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SHERLOCK STUDIO LIMITED

Registered Number
06665874
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2025

SHERLOCK STUDIO LIMITED
Company Information
for the year from 1 April 2024 to 31 March 2025

Directors | Antony Lock
| Robert Sherburn

Registered Address | Sherlock Unit 4, Diplocks Yard
| 73 North Road
| Brighton
| BN1 1YD

Registered Number | 06665874 (England and Wales)

SHERLOCK STUDIO LIMITED
Balance Sheet as at
31 March 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 75,457 |  |  |  | 77,996
|  |  |  | 75,457 |  |  |  | 77,996
Current assets |  |  |  |  |  |  |  |
Debtors | 4 | 394,898 |  |  |  | 378,181 |  |
Cash at bank and on hand |  | 476,798 |  |  |  | 477,354 |  |
|  | 871,696 |  |  |  | 855,535 |  |
Creditors amounts falling due within one year | 5 | (208,897) |  |  |  | (251,035) |  |
Net current assets (liabilities) |  |  |  | 662,799 |  |  |  | 604,500
Total assets less current liabilities |  |  |  | 738,256 |  |  |  | 682,496
Net assets |  |  |  | 738,256 |  |  |  | 682,496
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | 738,156 |  |  |  | 682,396
Shareholders' funds |  |  |  | 738,256 |  |  |  | 682,496

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 5 August 2025, and are signed on its behalf by:
Robert Sherburn Director Registered Company No. 06665874

SHERLOCK STUDIO LIMITED
Notes to the Financial Statements
for the year ended 31 March 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

| Revenue from sale of goods
--- | ---
| Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

| Employee benefits
--- | ---
| Contributions to defined contribution plans are expensed in the period to which they relate.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

|  | Reducing balance (%)
| Plant and machinery | 25
| Vehicles | 25
| Office Equipment | 25

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 13 |  | 12

3. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Vehicles |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 April 24 | 23,337 |  | 8,270 |  | 168,775 |  | 200,382
| Additions | - |  | - |  | 23,008 |  | 23,008
| At 31 March 25 | 23,337 |  | 8,270 |  | 191,783 |  | 223,390
| Depreciation and impairment
| At 01 April 24 | 15,466 |  | - |  | 106,920 |  | 122,386
| Charge for year | 1,968 |  | 2,068 |  | 21,511 |  | 25,547
| At 31 March 25 | 17,434 |  | 2,068 |  | 128,431 |  | 147,933
| Net book value
| At 31 March 25 | 5,903 |  | 6,202 |  | 63,352 |  | 75,457
| At 31 March 24 | 7,871 |  | 8,270 |  | 61,855 |  | 77,996

4. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 372,899 |  | 336,727
| Other debtors | 11,423 |  | 38,722
| Prepayments and accrued income | 10,576 |  | 2,732
| Total | 394,898 |  | 378,181

| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

5. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 22,549 |  | 369
| Taxation and social security | 184,949 |  | 238,003
| Accrued liabilities and deferred income | 1,399 |  | 12,663
| Total | 208,897 |  | 251,035

| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.