ACCOUNTS - Final Accounts preparation

Registered number: 07923521

TRUE-LIGHT PRODUCTIONS LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2025

TRUE-LIGHT PRODUCTIONS LIMITED

REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF TRUE-LIGHT PRODUCTIONS LIMITED
FOR THE YEAR ENDED 31 MARCH 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of TRUE-LIGHT PRODUCTIONS LIMITED for the year ended 31 March 2025 which comprise the Balance sheet and the related notes from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal .com/uk/en/about-us /regulation/ethics /acca-rulebook.html.

This report is made solely to the director of TRUE-LIGHT PRODUCTIONS LIMITED in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of TRUE-LIGHT PRODUCTIONS LIMITED and state those matters that we have agreed to state to the director of TRUE-LIGHT PRODUCTIONS LIMITED in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal .com/content/dam/ACCA_Global /Technical /fact/technical-factsheet -163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than TRUE-LIGHT PRODUCTIONS LIMITED and its director for our work or for this report.

It is your duty to ensure that TRUE-LIGHT PRODUCTIONS LIMITED has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of TRUE-LIGHT PRODUCTIONS LIMITED. You consider that TRUE-LIGHT PRODUCTIONS LIMITED is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of TRUE-LIGHT PRODUCTIONS LIMITED. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Alder Demain & Akers Limited

2 Michaels Court

Hanney Road

Southmoor

Oxfordshire

OX13 5HR

10 December 2025

Page 1

TRUE-LIGHT PRODUCTIONS LIMITED

REGISTERED NUMBER: 07923521

BALANCE SHEET

AS AT 31 MARCH 2025

		2025		2024
Note		£		£


Current assets
Debtors: amounts falling due within one year	5	887		4,987
Cash at bank and in hand	6	1,207		1,792
		2,094		6,779
Creditors: amounts falling due within one year	7	(7,110)		(11,051)
Net current liabilities			(5,016)		(4,272)
Total assets less current liabilities			(5,016)		(4,272)

Net liabilities			(5,016)		(4,272)

Capital and reserves
Called up share capital	100	100
Profit and loss account	(5,116)	(4,372)
	(5,016)	(4,272)

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

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

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 10 December 2025.

George Joseph Kavanagh

Director

The notes on pages 4 to 6 form part of these financial statements.

Page 2

TRUE-LIGHT PRODUCTIONS LIMITED

REGISTERED NUMBER: 07923521

BALANCE SHEET (CONTINUED)

AS AT 31 MARCH 2025

Page 3

TRUE-LIGHT PRODUCTIONS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1.	General information

True-Light Productions Limited is a private company limited by shares incorporated in England and Wales. The registered office is 47 Butt Road, Colchester, Essex, CO3 3BZ.

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.

The following principal accounting policies have been applied:

2.2

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

2.3

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

2.4

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Plant and machinery

20%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.5

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Page 4

TRUE-LIGHT PRODUCTIONS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

2.6

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.7

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Employees

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

4.	Tangible fixed assets

	Plant and machinery	Fixtures and fittings	Total
	£	£	£
Cost or valuation
At 1 April 2024	57,830	20,941	78,771
At 31 March 2025	57,830	20,941	78,771
Depreciation
At 1 April 2024	57,830	20,941	78,771
At 31 March 2025	57,830	20,941	78,771
Net book value
At 31 March 2025	-	-	-

Debtors

					2025	2024
					£	£


	Other debtors	887	4,987

Page 5

TRUE-LIGHT PRODUCTIONS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

5.Debtors (continued)

		887	4,987

6.	Cash and cash equivalents
		2025	2024
		£	£

Cash at bank and in hand	1,207	1,792
	1,207	1,792

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

Bank loans	6,760	10,801
Accruals and deferred income	350	250
	7,110	11,051

Page 6