ACCOUNTS - Final Accounts

Registered number: 03791240

RAYMOND GUBBAY PRODUCTIONS LIMITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2025

RAYMOND GUBBAY PRODUCTIONS LIMITED

REGISTERED NUMBER: 03791240

STATEMENT OF FINANCIAL POSITION

AS AT 31 MARCH 2025

		2025		2024
		£		£


Current assets
Debtors: amounts falling due within one year	5	23,091		47,436
		23,091		47,436
Creditors: amounts falling due within one year	6	(23,089)		(47,434)
Net current assets			2		2
Total assets less current liabilities			2		2

Net assets			2		2

Capital and reserves
Called up share capital	7	2	2
		2	2

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 25 November 2025.

A J H Findlay

Director

The notes on pages 2 to 4 form part of these financial statements.

Page 1

RAYMOND GUBBAY PRODUCTIONS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1.	General information

Raymond Gubbay Productions Limited is a private company limited by shares and registered in England and Wales. The address of its registered office is 4th Floor, 98 Theobalds Road, London, England, WC1X 8WB.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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.

2.2

Revenue

Revenue relates to recharged costs which are recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Billing occurs quarterly in arrears, therefore an adjustment is made at the year end and income is accrued accordingly.

2.3

Functional and presentational currency

The Company's functional and presentational currency is GBP.

3.	Judgments in applying accounting policies and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported for assets and liabilities as at the reporting date and the amounts reported for revenues and expenses during the year. However, the nature of estimation means that actual outcomes could differ from those estimates.
Accruals
The company makes an estimate of accruals at the reporting date based on invoices received after the year end and work undertaken which has not been invoiced based on quotations or estimates of amounts that may be due for payment.

Employees

The average monthly number of employees, including directors, during the year was 1 (2024 - 1).

Page 2

RAYMOND GUBBAY PRODUCTIONS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Debtors

					2025	2024
					£	£


Amounts owed by group undertakings	2	2
Prepayments and accrued income	23,089	47,434
	23,091	47,436

6.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

	Accruals and deferred income	23,089	47,434

7.	Share capital
		2025	2024
		£	£

Allotted, called up and fully paid

2 (2024 - 2) Ordinary shares of £1.00 each	2	2

Related party transactions

The company is a wholly owned subsidiary within a group for which consolidated financial statements are publicly available and accordingly has taken advantage of the exemptions provided by Financial Reporting Standard 102 not to disclose transactions with the other group entities including its parent and fellow subsidiary undertakings.
The company has not entered into any other transactions during the year with related parties that are material and that have not been concluded under normal market conditions.

9.	Controlling party

The company's immediate parent company is Raymond Gubbay Limited, a company incorporated in England and Wales. The ultimate parent undertaking and controlling party is Sony Corporation which is the parent undertaking of the smallest and largest group to consolidate these financial statements. Copies of Sony Corporation financial statements can be obtained from 7-1, Konan 1-chome, Minato-ku, Tokyo, 108-0075.

Page 3

RAYMOND GUBBAY PRODUCTIONS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

10.	Auditors' information

The auditors' report on the financial statements for the year ended 31 March 2025 was unqualified.

The audit report was signed on 25 November 2025 by Anthony Pins (senior statutory auditor) on behalf of Nyman Libson Paul LLP.

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