REGISTERED NUMBER: 01904794 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

FOR

S.B.S PRODUCTIONS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S B Street

S L Street

SECRETARY:

S L Street

REGISTERED OFFICE:

The Old Workshop

1 Ecclesall Road South

Sheffield

S11 9PA

REGISTERED NUMBER:

01904794 (England and Wales)

ACCOUNTANTS:

Brown McLeod Ltd

Chartered Accountants

The Old Workshop

1 Ecclesall Road South

Sheffield

S11 9PA

FIXED ASSETS

Tangible assets

4

50,943

67,130

Investment property

5

1,362,928

1,380,223

1,413,871

1,447,353

CURRENT ASSETS

Debtors

6

23,006

20,417

Cash at bank

1,536,335

1,080,184

1,559,341

1,100,601

CREDITORS

Amounts falling due within one year

7

242,049

169,216

NET CURRENT ASSETS

1,317,292

931,385

TOTAL ASSETS LESS CURRENT LIABILITIES

2,731,163

2,378,738

CREDITORS

Amounts falling due after more than one year

8

(31,970

)

(38,668

)

PROVISIONS FOR LIABILITIES

(128,314

)

(132,638

)

NET ASSETS

2,570,879

2,207,432

CAPITAL AND RESERVES

Called up share capital

5,300

5,300

Retained earnings

2,565,579

2,202,132

2,570,879

2,207,432

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25 September 2025 and were signed on its behalf by:

S B Street - Director

1.	STATUTORY INFORMATION

S.B.S Productions Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

15% on reducing balance

Computer equipment

-

33% on cost

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 May 2024

161,876

81,900

1,826

245,602

Additions

432

-

-

432

At 30 April 2025

162,308

81,900

1,826

246,034

DEPRECIATION

At 1 May 2024

153,059

24,195

1,218

178,472

Charge for year

2,312

13,699

608

16,619

At 30 April 2025

155,371

37,894

1,826

195,091

NET BOOK VALUE

At 30 April 2025

6,937

44,006

-

50,943

At 30 April 2024

8,817

57,705

608

67,130

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 May 2024

1,380,223

Revaluations

(17,295

)

At 30 April 2025

1,362,928

NET BOOK VALUE

At 30 April 2025

1,362,928

At 30 April 2024

1,380,223

The valuation of the properties for the year ended 30 April 2025 has been carried out by the directors.

Fair value at 30 April 2025 is represented by:

£

Valuation in 2025

1,362,928

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Trade debtors

15,600

9,286

Other debtors

7,406

11,131

23,006

20,417

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Bank loans and overdrafts

6,698

6,698

Trade creditors

240

198

Taxation and social security

184,673

155,345

Other creditors

50,438

6,975

242,049

169,216

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.4.25

30.4.24

£

£

Bank loans

31,970

38,668

Amounts falling due in more than five years:

Repayable by instalments

Vehicle Loan due over one year

31,970

38,668