Company registration number 09372944 (England and Wales)
BIG TOM PRODUCTIONS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
BIG TOM PRODUCTIONS LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
BIG TOM PRODUCTIONS LIMITED
BALANCE SHEET
AS AT
31 MARCH 2025
31 March 2025
- 1 -
2025
2024
Notes
£
£
£
£
Current assets
Debtors
3
35,493
13,307
Cash at bank and in hand
445,240
353,895
480,733
367,202
Creditors: amounts falling due within one year
4
(270,934)
(155,882)
Net current assets
209,799
211,320
Capital and reserves
Called up share capital
1
1
Profit and loss reserves
209,798
211,319
Total equity
209,799
211,320

For the financial year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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.

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

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 2 October 2025
Mr T Davis
Director
Company registration number 09372944 (England and Wales)
BIG TOM PRODUCTIONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 2 -
1
Accounting policies
Company information

Big Tom Productions Limited is a private company limited by shares incorporated in England and Wales. The registered office is CC Young & Co Limited, 3rd Floor, The Bloomsbury Building, 10 Bloomsbury Way, Holborn, United Kingdom, WC1A 2SL.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Revenue from contracts for the provision of performances is recognised based on performance date.

1.3
Research and development expenditure

Research expenditure is written off against profits in the year in which it is incurred. Identifiable development expenditure is capitalised to the extent that the technical, commercial and financial feasibility can be demonstrated.

1.4
Financial instruments

The company only has financial instruments which are classified as basic financial instruments.

Short-term debtors and creditors are measured at the settlement value. Any losses from impairment are recognised in profit and loss.

1.5
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

BIG TOM PRODUCTIONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 3 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.7
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.8
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
1
1
3
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
31,751
13,307
Other debtors
3,742
-
0
35,493
13,307
BIG TOM PRODUCTIONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 4 -
4
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
3,593
1,599
Corporation tax
258,050
146,397
Other taxation and social security
6,265
4,703
Other creditors
3,026
3,183
270,934
155,882
5
Directors' transactions

During the period, T Davis, a director of the company, incurred expenses on behalf of the company totalling £32,993. The director withdrew funds totalling £808,969. The director received dividends totalling £775,500. At the balance sheet date, the company owed the director £132 (2024 – £608).

The loan is interest free and repayable on demand.

6
Control

The company is controlled by the director, by virtue of his shareholding.

2025-03-31 2024-04-01 false false false 02 October 2025 CCH Software CCH Accounts Production 2025.100 No description of principal activity Tom Davis 09372944 2024-04-01 2025-03-31 09372944 2025-03-31 09372944 2024-03-31 09372944 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 09372944 core:CurrentFinancialInstruments core:WithinOneYear 2024-03-31 09372944 core:CurrentFinancialInstruments 2025-03-31 09372944 core:CurrentFinancialInstruments 2024-03-31 09372944 core:ShareCapital 2025-03-31 09372944 core:ShareCapital 2024-03-31 09372944 core:RetainedEarningsAccumulatedLosses 2025-03-31 09372944 core:RetainedEarningsAccumulatedLosses 2024-03-31 09372944 bus:Director1 2024-04-01 2025-03-31 09372944 2023-04-01 2024-03-31 09372944 core:WithinOneYear 2025-03-31 09372944 core:WithinOneYear 2024-03-31 09372944 bus:Director1 2025-03-31 09372944 bus:Director1 2024-03-31 09372944 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 09372944 bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 09372944 bus:FRS102 2024-04-01 2025-03-31 09372944 bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 09372944 bus:FullAccounts 2024-04-01 2025-03-31 xbrli:pure xbrli:shares iso4217:GBP