ACCOUNTS - Final Accounts preparation

Registered number: 09067212

TWINKLETOES PRODUCTIONS LIMITED

UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024


TWINKLETOES PRODUCTIONS LIMITED

CONTENTS

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


TWINKLETOES PRODUCTIONS LIMITED REGISTERED NUMBER:09067212

STATEMENT OF FINANCIAL POSITION

AS AT 31 DECEMBER 2024

	2024	2023
Note	£	£


Current assets
Debtors: amounts falling due within one year	4	186,252	189,454
Cash at bank and in hand		8,651	8,504
		194,903	197,958
Current liabilities
Creditors: amounts falling due within one year	5	(154,494)	(165,558)

Net assets		40,409	32,400

Capital and reserves
Called up share capital	6	100	100
Profit and loss account		40,309	32,300
		40,409	32,400

The director considers 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 director acknowledges his 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 24 September 2025.

S Baron-Cohen

Director

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

Page 1


TWINKLETOES PRODUCTIONS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

1.	General information

Twinkletoes Productions Limited is a private limited liability company incorporated in England and Wales with its registered office at 5 Elstree Gate, Elstree Way, Borehamwood, Hertfordshire, WD6 1JD.

The principal activity of the Company during the year was that of performing arts.

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

Turnover

Turnover comprises revenue recognised by the company in respect of royalties receivable, exclusive of Value Added Tax.
Royalties are accounted for in the period to which they relate.

2.3

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.

2.4

Debtors

Short term debtors are measured at the transaction price.

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


TWINKLETOES PRODUCTIONS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

2.7

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is £ Sterling.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Employees

The director was the only employee of the Company during the current and preceding period.

Debtors

					2024	2023
					£	£

Other debtors	186,194	188,839
Prepayments and accrued income	58	408
Tax recoverable	-	207
	186,252	189,454

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

Bank overdrafts	-	1,309
Amounts owed to group undertakings	151,413	162,999
Other taxation and social security	1,831	-
Accruals	1,250	1,250
	154,494	165,558

Page 3


TWINKLETOES PRODUCTIONS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

6.	Share capital
		2024	2023
		£	£

Allotted, called up and fully paid

100 Ordinary shares of £1 each	100	100

7.	Related party transactions
	The Company has taken advantage of the exemption under FRS102 33.1A Related Party Disclosure not to disclose transactions entered into between two or more members of a group, provided that any subsidiary undertaking which is a party to the transaction is wholly owned by a member of that group.

8.	Controlling party

The director regards Ofraim Limited Incorporated, a company incorporated in the United States of America, as the ultimate parent company. The registered office of Ofraim Limited is 9100 Wilshire Boulevard, Ste. 1000W, Beverly Hills, CA 90212, USA.

Page 4