Company registration number 7915376 (England and Wales)
STUDIO DIRECT PRODUCTIONS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
STUDIO DIRECT PRODUCTIONS LIMITED
COMPANY INFORMATION
Director
Ms L D Dean Gibbs
Company number
7915376
Registered office
Moreton House
31 High Street
Buckingham
Bucks
MK18 1NU
Accountants
Xeinadin South East Ltd
Moreton House
31 High street
Buckingham
Buckinghamshire
United Kingdom
MK18 1NU
STUDIO DIRECT PRODUCTIONS LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
STUDIO DIRECT PRODUCTIONS LIMITED
BALANCE SHEET
AS AT
31 MARCH 2025
31 March 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
511,168
1,160
Investments
4
18,510
18,510
529,678
19,670
Current assets
Debtors
5
10,417
15,124
Cash at bank and in hand
56,676
82,405
67,093
97,529
Creditors: amounts falling due within one year
6
(497,648)
(14,393)
Net current (liabilities)/assets
(430,555)
83,136
Total assets less current liabilities
99,123
102,806
Provisions for liabilities
(172)
(220)
Net assets
98,951
102,586
Capital and reserves
Called up share capital
1
1
Profit and loss reserves
98,950
102,585
Total equity
98,951
102,586

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

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.

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.

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

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

The financial statements were approved and signed by the director and authorised for issue on 10 December 2025
Ms L D Dean Gibbs
Director
Company registration number 7915376 (England and Wales)
STUDIO DIRECT PRODUCTIONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 2 -
1
Accounting policies
Company information

Studio Direct Productions Limited is a private company limited by shares incorporated in England and Wales. The registered office is Moreton House, 31 High Street, Buckingham, Bucks, MK18 1NU.

1.1
Basis of preparation

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 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.

The accounts are presented in £ sterling.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Turnover

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings
None
Plant and equipment
20% on reducing balance
Fixtures and fittings
20% on reducing balance
Computers
33% on reducing balance
1.4
Fixed asset investments
1.5
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax
STUDIO DIRECT PRODUCTIONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 3 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.6
Retirement benefits
1.7
Leases
As lessee
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
1
1
3
Tangible fixed assets
Freehold land and buildings
Plant and equipment
Fixtures and fittings
Computers
Total
£
£
£
£
£
Cost
At 1 April 2024
-
0
2,015
2,258
2,780
7,053
Additions
510,261
-
0
-
0
-
0
510,261
At 31 March 2025
510,261
2,015
2,258
2,780
517,314
Depreciation and impairment
At 1 April 2024
-
0
1,333
1,948
2,612
5,893
Depreciation charged in the year
-
0
136
62
55
253
At 31 March 2025
-
0
1,469
2,010
2,667
6,146
STUDIO DIRECT PRODUCTIONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
3
Tangible fixed assets
Freehold land and buildings
Plant and equipment
Fixtures and fittings
Computers
Total
£
£
£
£
£
(Continued)
- 4 -
Carrying amount
At 31 March 2025
510,261
546
248
113
511,168
At 31 March 2024
-
0
682
310
168
1,160
4
Fixed asset investments
2025
2024
£
£
Other investments other than loans
18,510
18,510
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
9,741
15,124
Other debtors
676
-
0
10,417
15,124
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
14,753
5,606
Taxation and social security
127
8,008
Other creditors
482,768
779
497,648
14,393
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