Flat Earth Scenery And Staging Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 03408650 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 July 2025

for

Flat Earth Scenery And Staging Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

G A Greenway

R A J Willats

SECRETARY:

G A Greenway

REGISTERED OFFICE:

Units A & B

White Street

Bristol Avon

BS5 0TS

REGISTERED NUMBER:

03408650 (England and Wales)

ACCOUNTANTS:

Castle Accountancy Services Limited

The Former Church Rooms

Church Street

Nunney

Frome

Somerset

BA11 4LW

FIXED ASSETS

Tangible assets

4

10,623

14,313

CURRENT ASSETS

Stocks

5,000

29,000

Debtors

5

10,170

61,046

Cash at bank

152,024

181,037

167,194

271,083

CREDITORS

Amounts falling due within one year

6

18,720

57,390

NET CURRENT ASSETS

148,474

213,693

TOTAL ASSETS LESS CURRENT
LIABILITIES

159,097

228,006

PROVISIONS FOR LIABILITIES

2,018

3,578

NET ASSETS

157,079

224,428

CAPITAL AND RESERVES

Called up share capital

7

1,100

Retained earnings

155,979

223,328

SHAREHOLDERS' FUNDS

157,079

224,428

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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 28 October 2025 and were signed on its behalf by:

G A Greenway - Director

1.	STATUTORY INFORMATION

Flat Earth Scenery And Staging 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.

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.

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Short

Plant and

Motor

leasehold

machinery

vehicles

Totals

£

COST

At 1 August 2024

34,360

76,891

59,572

170,823

Disposals

-

(6,281

)

(6,281

)

At 31 July 2025

34,360

76,891

53,291

164,542

DEPRECIATION

At 1 August 2024

34,360

69,033

53,117

156,510

Charge for year

-

1,964

1,576

3,540

Eliminated on disposal

-

(6,131

)

(6,131

)

At 31 July 2025

34,360

70,997

48,562

153,919

NET BOOK VALUE

At 31 July 2025

-

5,894

4,729

10,623

At 31 July 2024

-

7,858

6,455

14,313

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

Trade debtors

1,320

52,196

Prepayments and accrued income

8,850

10,170

61,046

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

Trade creditors

1,824

2,765

Tax

-

23,667

VAT

11,351

27,879

Other creditors

3,545

2,000

Accruals and deferred income

2,000

1,079

18,720

57,390

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.7.25

31.7.24

value:

£

1,100

Ordinary

£1

1,100

8.	RELATED PARTY DISCLOSURES

During the year, total dividends of £57,000 (2024 - £57,000) were paid to the directors .