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EYE CANDY PRODUCTIONS LTD

Registered Number
08974866
(England and Wales)

Unaudited Financial Statements for the Year ended
30 April 2025

EYE CANDY PRODUCTIONS LTD
Company Information
for the year from 1 May 2024 to 30 April 2025

Directors | CARROLL, Michelle Lee
| O'TOOLE, Adrian Peter

Registered Address | 4 Pyegrove
| Glossop
| SK13 8RA

Registered Number | 08974866 (England and Wales)

EYE CANDY PRODUCTIONS LTD
Balance Sheet as at
30 April 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 4 |  |  | 447 |  |  |  | 596
|  |  |  | 447 |  |  |  | 596
Current assets |  |  |  |  |  |  |  |
Debtors | 5 | 9,975 |  |  |  | 5,687 |  |
Cash at bank and on hand |  | 11 |  |  |  | 1 |  |
|  | 9,986 |  |  |  | 5,688 |  |
Creditors amounts falling due within one year | 6 | (23,090) |  |  |  | (12,492) |  |
Net current assets (liabilities) |  |  |  | (13,104) |  |  |  | (6,804)
Total assets less current liabilities |  |  |  | (12,657) |  |  |  | (6,208)
Creditors amounts falling due after one year | 7 |  |  | (6,374) |  |  |  | (7,385)
Net assets |  |  |  | (19,031) |  |  |  | (13,593)
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 200 |  |  |  | 200
Profit and loss account |  |  |  | (19,231) |  |  |  | (13,793)
Shareholders' funds |  |  |  | (19,031) |  |  |  | (13,593)

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
- The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 31 October 2025, and are signed on its behalf by:
CARROLL, Michelle Lee Director Registered Company No. 08974866

EYE CANDY PRODUCTIONS LTD
Notes to the Financial Statements
for the year ended 30 April 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Going concern
--- | ---
| After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

| Revenue from rendering of services
--- | ---
| Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 2 |  | 2

3. | Deferred tax
--- | ---
| Increases in the UK Corporation tax rate from 19% to 25% (19% effective from 1 April 2017, and 25% effective from 1 April 2023) have been substantively enacted. This will impact the company's future tax charge accordingly. The value of the deferred tax assets at the balance sheet date has been calculated using the applicable rate when the asset is expected to be realised.

4. | Tangible fixed assets
--- | ---

|  | Total
--- | --- | ---
|  | £
| Cost or valuation
| At 01 May 24 | 10,148
| At 30 April 25 | 10,148
| Depreciation and impairment
| At 01 May 24 | 9,552
| Charge for year | 149
| At 30 April 25 | 9,701
| Net book value
| At 30 April 25 | 447
| At 30 April 24 | 596

5. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 7,095 |  | 4,018
| Other debtors | 2 |  | 66
| Total | 7,097 |  | 4,084

6. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 714 |  | 651
| Bank borrowings and overdrafts | 4,550 |  | 1,955
| Taxation and social security | 1,367 |  | 3,365
| Other creditors | 15,449 |  | 5,321
| Accrued liabilities and deferred income | 1,010 |  | 1,200
| Total | 23,090 |  | 12,492

| Including loans from directors £10,040 (2023/2024 £788)

7. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 6,374 |  | 7,385
| Total | 6,374 |  | 7,385

| Bounce Bank Loan

8. | Share capital
--- | ---
| 200 ordinary share, fully called up and paid.