ACCOUNTS - Final Accounts preparation

Registered number: 10406759

OCHI PRODUCTIONS LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 OCTOBER 2024

OCHI PRODUCTIONS LIMITED

REGISTERED NUMBER: 10406759

BALANCE SHEET

AS AT 31 OCTOBER 2024

		2024		2023
Note		£		£


Current assets
Debtors: amounts falling due within one year	4	100,000		-
Cash at bank and in hand	5	18,348		-
		118,348		-
Creditors: amounts falling due within one year	6	(245,555)		(144,414)
Net current liabilities			(127,207)		(144,414)
Total assets less current liabilities			(127,207)		(144,414)

Net liabilities			(127,207)		(144,414)

Capital and reserves
Called up share capital	100	100
Profit and loss account	(127,307)	(144,514)
	(127,207)	(144,414)

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OCHI PRODUCTIONS LIMITED

REGISTERED NUMBER: 10406759

BALANCE SHEET (CONTINUED)

AS AT 31 OCTOBER 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 income and retained earnings 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 by:

E Shibuya-Tarano

Director

Date: 4 September 2025

The notes on pages 3 to 4 form part of these financial statements.

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OCHI PRODUCTIONS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2024

1.	General information

Ochi Productions Limited is a private company limited by shares. The company is incorporated in England and Wales and the registered office is Aston House, Cornwall Avenue, London, N3 1LF.

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

Going concern

Whilst the company is in a net liabilities position, it retains the support of its shareholders and as such the director considers it appropriate to prepare the accounts on a going concern basis.

2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

2.4

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

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. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Employees

The average monthly number of employees, including directors, during the year was 1 (2023 - 1).

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OCHI PRODUCTIONS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2024

Debtors

					2024	2023
					£	£


Other debtors	100,000	-

5.	Cash and cash equivalents
		2024	2023
		£	£

Cash at bank and in hand	18,348	-
Less: bank overdrafts	-	(12)
	18,348	(12)

6.	Creditors: Amounts falling due within one year
		2024	2023
		£	£

Bank overdrafts	-	12
Other creditors	244,835	143,547
Accruals and deferred income	720	855
	245,555	144,414

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