BrightAccountsProduction v1.0.0 v1.0.0 2024-04-01 The company was dormant during the period Dormant Unaudited Accounts 19 November 2025 0 0 NI630133 2025-03-31 NI630133 2024-03-31 NI630133 2023-03-31 NI630133 2024-04-01 2025-03-31 NI630133 2023-04-01 2024-03-31 NI630133 uk-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 NI630133 uk-curr:PoundSterling 2024-04-01 2025-03-31 NI630133 uk-bus:AbridgedAccounts 2024-04-01 2025-03-31 NI630133 uk-core:ShareCapital 2025-03-31 NI630133 uk-core:ShareCapital 2024-03-31 NI630133 uk-core:RetainedEarningsAccumulatedLosses 2025-03-31 NI630133 uk-core:RetainedEarningsAccumulatedLosses 2024-03-31 NI630133 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2025-03-31 NI630133 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2024-03-31 NI630133 uk-bus:FRS102 2024-04-01 2025-03-31 NI630133 2024-04-01 2025-03-31 NI630133 uk-bus:Director1 2024-04-01 2025-03-31 NI630133 uk-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 NI630133 uk-bus:EntityNoLongerTradingButTradedInPast 2024-04-01 2025-03-31 xbrli:pure iso4217:GBP xbrli:shares

Company Registration Number: NI630133

Petersham Studios Ltd

Abridged Unaudited Financial Statements

for the financial year ended 31 March 2025

Petersham Studios Ltd

Company Registration Number: NI630133

ABRIDGED BALANCE SHEET

as at 31 March 2025

|  |  | 2025 |  | 2024
|  | Notes | £ |  | £
Current Assets

Cash and cash equivalents |  |  | - |  | 406
Creditors: amounts falling due within one year |  |  | (51,154) |  | (51,528)
|  |  | ───────── |  | ─────────
Net Current Liabilities |  |  | (51,154) |  | (51,122)
|  |  | ───────── |  | ─────────
Total Assets less Current Liabilities |  |  | (51,154) |  | (51,122)
|  |  | ═════════ |  | ═════════
Capital and Reserves

Called up share capital |  |  | 4 |  | 4
Retained earnings |  |  | (51,158) |  | (51,126)
|  |  | ───────── |  | ─────────
Equity attributable to owners of the company |  |  | (51,154) |  | (51,122)
|  |  | ═════════ |  | ═════════
These abridged financial statements have been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

All of the members have consented to the preparation of abridged accounts in accordance with section 444(2A) of the Companies Act 2006.

The company has taken advantage of the exemption under section 444 not to file the Abridged Profit and Loss Account and Director's Report.

For the financial year ended 31 March 2025 the company was entitled to exemption from audit under section 480 of the Companies Act 2006.

The director confirms that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Director and authorised for issue on 19 November 2025

________________________________ |  |  |  |  |
Sarah Rose Donnelly |  |  |  |  |
Director |  |  |  |  |

Petersham Studios Ltd

NOTES TO THE ABRIDGED FINANCIAL STATEMENTS

for the financial year ended 31 March 2025

1. | General Information
| Petersham Studios Ltd is a company limited by shares incorporated in Northern Ireland. 7 Ean Hill, Holywood, Co. Down, BT18 9LQ is the registered office, which is also the principal place of business of the company. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

2. | Summary of Significant Accounting Policies
| The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
| Statement of compliance
| The financial statements of the company for the year ended 31 March 2025 have been prepared in accordance with the Financial Reporting Standard applicable in the United Kingdom and the Republic of Ireland (FRS 102) issued by the Financial Reporting Council and in accordance with the Companies Act 2006.
| Basis of preparation
| The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
| Cash flow statement
| The company has availed of the exemption in FRS 102 from the requirement to prepare a Cash Flow Statement because it is classified as a small company.
| Borrowing costs
| Borrowing costs relating to the acquisition of assets are capitalised at the appropriate rate by adding them to the cost of assets being acquired. Investment income earned on the temporary investment of specific borrowings pending their expenditure on the assets is deducted from the borrowing costs eligible for capitalisation. All other borrowing costs are recognised in profit or loss in the period in which they are incurred.
| Trade and other creditors
| Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
| Employee benefits
| The company does not operate a defined contribution pension scheme.
| Taxation and deferred taxation
| Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date. Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements. Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date.
| Foreign currencies
| Monetary assets and liabilities denominated in foreign currencies are translated at the rates of exchange ruling at the Balance Sheet date. Non-monetary items that are measured in terms of historical cost in a foreign currency are translated at the rates of exchange ruling at the date of the transaction. Non-monetary items that are measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value was determined. The resulting exchange differences are dealt with in the Profit and Loss Account.
| Ordinary share capital
| The ordinary share capital of the company is presented as equity.

3. | Employees
| The average monthly number of employees, including director, during the financial year was 0, (2024 - 0).

4. | Capital commitments
| The company had no material capital commitments at the financial year-ended 31 March 2025.

5. | Post-Balance Sheet Events
| There have been no significant events affecting the company since the financial year-end.