Marzipan Productions Limited
Unaudited Financial Statements
For the year ended 31 May 2025
Pages for Filing with Registrar
Company Registration No. 07261699 (England and Wales)
Marzipan Productions Limited
Contents
Page
Balance sheet
1
Notes to the financial statements
2 - 3
Marzipan Productions Limited
Balance Sheet
As at 31 May 2025
Page 1
2025
2024
Notes
£
£
£
£
Current assets
Cash at bank and in hand
114,052
112,603
Creditors: amounts falling due within one year
3
(47,071)
(47,071)
Net current assets
66,981
65,532
Capital and reserves
Called up share capital
4
1
1
Profit and loss reserves
66,980
65,531
Total equity
66,981
65,532

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

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

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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.

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

The financial statements were approved and signed by the director and authorised for issue on 20 November 2025
A Randall
Director
Company Registration No. 07261699
Marzipan Productions Limited
Notes to the Financial Statements
For the year ended 31 May 2025
Page 2
1
Accounting policies
Company information

Marzipan Productions Limited is a private company limited by shares incorporated in England and Wales. The registered office is Royds Withy King, 69 Carter Lane, London, EC4V 5EQ.

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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest pound.

1.2
Going concern

A true t the time of approving the financial statements, t he director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he director continues to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and 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.

When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amount received is recognised as interest income.

Revenue represents the return made by the company on film productions post-recoupment. Revenue is recognised on a receipts basis as income cannot be reliably determined until such time as a production statement has been received from a third party. Such statements are generally only received in support of a receipt.

1.4
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.5
Financial instruments

The company only has basic financial instruments at amortised cost, with no financial instruments classified as other, or basic financial instruments measured at fair value.

1.6
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.

Marzipan Productions Limited
Notes to the Financial Statements (Continued)
For the year ended 31 May 2025
1
Accounting policies
(Continued)
Page 3
1.7
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: 1 (2024: 1).

2025
2024
Number
Number
Total
1
1
3
Creditors: amounts falling due within one year
2025
2024
£
£
Other creditors
44,551
44,551
Accruals and deferred income
2,520
2,520
47,071
47,071
4
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary £1 shares of £1 each
1
1
1
1
5
Parent company

The ultimate controlling party is B.J Randall

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