ACCOUNTS - Final Accounts

Registered number: 07472053

SMALL MAN LIMITED

UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024


SMALL MAN LIMITED

CONTENTS

	Page
Statement of Financial Position	1
Notes to the Financial Statements	2 - 4


SMALL MAN LIMITED REGISTERED NUMBER:07472053

STATEMENT OF FINANCIAL POSITION

AS AT 31 DECEMBER 2024

		2024		2023
Note		£		£

Fixed assets
Tangible assets	4		-		-
Current assets
Debtors: amounts falling due within one year	5	7,780		2,323
Cash at bank and in hand		28,613		45,884
		36,393		48,207
Current liabilities
Creditors: amounts falling due within one year	6	(28,454)		(42,721)
Net current assets			7,939		5,486

Net assets			7,939		5,486

Capital and reserves
Called up share capital	7	100	100
Profit and loss account		7,839	5,386
		7,939	5,486

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 22 September 2025.

R M John

Director

The notes on pages 2 to 4 form part of these financial statements.

Page 1


SMALL MAN LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

1.	General information

Small Man Limited is a private limited liability company incorporated in England and Wales with its principal place of business at 40 Fairwater Road, Cardiff, CF5 2LE.
The principal activity of the Company during the year is that of television production and exploitation of the work of R Brydon.
The Company's functional and presentational currency is £ Sterling.

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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
The following principal accounting policies have been applied:

2.2

Turnover

Turnover comprises revenue recognised by the Company in respect of production services supplied and royalties receivable during the year, exclusive of Value Added Tax.
Revenue from production services is recognised as production activity progresses in accordance with the terms of the production agreement schedule. Royalties receivable are accounted for on a royalty earnings basis.

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 provided on the following basis:

Office equipment

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.

2.4

Debtors

Short term debtors are measured at the transaction price, less any impairment.

2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions.

2.6

Creditors

Short term creditors are measured at the transaction price.

Page 2


SMALL MAN LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

2.7

Dividends

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

2.8

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.

3.	Employees
	The directors were the only employees of the Company during the current and preceding year.

4.	Tangible fixed assets

		Office equipment
		£
	Cost
	At 1 January 2024	2,671
	At 31 December 2024	2,671
	Depreciation
	At 1 January 2024	2,671
	At 31 December 2024	2,671
	Net book value
	At 31 December 2024	-
	At 31 December 2023	-

Page 3


SMALL MAN LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

Debtors

					2024	2023
					£	£

	Prepayments and accrued income	7,780	2,323

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

Taxation and social security	576	664
Other creditors	24,748	39,706
Accruals	3,130	2,351
	28,454	42,721

7.	Share capital
		2024	2023
		£	£

Allotted, called up and fully paid

100 (2023 - 100) Ordinary shares of £1 each	100	100

Page 4