REGISTERED NUMBER: 04809300 (England and Wales)

Financial Statements for the Year Ended 31 March 2025

for

Broadcast & Production Services (UK)

Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr J J OReilly

Miss H Wise

Mr L Streeter

SECRETARY:

Miss H Wise

REGISTERED OFFICE:

The Old Fire Station

42 Thames Street

Hampton

Middlesex

TW12 2DX

REGISTERED NUMBER:

04809300 (England and Wales)

ACCOUNTANT:

CSL Partnership Limited

Chartered Certified Accountants

238 Station Road

Addlestone

Surrey

KT15 2PS

FIXED ASSETS

Property, plant and equipment

4

120,135

119,097

CURRENT ASSETS

Inventories

332,387

361,261

Debtors

5

278,670

101,109

Cash at bank and in hand

109,822

408,214

720,879

870,584

CREDITORS

Amounts falling due within one year

6

(649,847

)

(801,831

)

NET CURRENT ASSETS

71,032

68,753

TOTAL ASSETS LESS CURRENT LIABILITIES

191,167

187,850

CREDITORS

Amounts falling due after more than one year

7

(28,601

)

(44,495

)

PROVISIONS FOR LIABILITIES

(26,561

)

(25,594

)

NET ASSETS

136,005

117,761

CAPITAL AND RESERVES

Called up share capital

120

120

Retained earnings

135,885

117,641

SHAREHOLDERS' FUNDS

136,005

117,761

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 December 2025 and were signed on its behalf by:

Mr J J OReilly - Director

1.	STATUTORY INFORMATION

Broadcast & Production Services (UK) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Revenue

Revenue is measured at fair value and represents revenues receivable under contracts net of value added tax. Where contractual obligations have been partially performed at the balance sheet date, revenue is recognised to the extent that the company has obtained the right to consideration through its performance.

Tangible fixed assets

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over their estimated useful lives as follows:

Improvements to property - 10% on cost

Plant and machinery - 25% on cost

Fixtures and fittings - 25% on cost

Motor vehicles - 25% on cost

On disposal, the difference between the net disposal proceeds and the carrying amount of the item sold is recognised in the income statement.

Inventories

Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Operating lease commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2024 - 8 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Improvements

Fixtures

to

Plant and

and

Website

property

machinery

fittings

costs

Totals

£

£

£

£

£

COST

At 1 April 2024

25,450

188,383

52,760

16,712

283,305

Additions

-

48,874

-

-

48,874

At 31 March 2025

25,450

237,257

52,760

16,712

332,179

DEPRECIATION

At 1 April 2024

25,450

94,583

35,963

8,212

164,208

Charge for year

-

37,865

8,299

1,672

47,836

At 31 March 2025

25,450

132,448

44,262

9,884

212,044

NET BOOK VALUE

At 31 March 2025

-

104,809

8,498

6,828

120,135

At 31 March 2024

-

93,800

16,797

8,500

119,097

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

278,664

99,493

Other debtors

6

1,616

278,670

101,109

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

10,152

10,412

Hire purchase contracts

32,784

40,710

Trade creditors

534,835

683,668

Tax

5,172

-

Social security and other taxes

5,667

4,221

VAT

18,693

33,494

Other creditors

7,740

22,668

Director's current account

1,247

282

Accrued expenses

33,557

6,376

649,847

801,831

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans - 1-2 years

1,515

10,152

Bank loans - 2-5 years

-

1,103

Hire purchase contracts

27,086

33,240

28,601

44,495

8.	RELATED PARTY DISCLOSURES

During the year the company paid rent to Miss H D Wise and Mr J J O'Reilly totalling £36,000 ( (2024: £36,000)

At the year end Mr J J O'Reilly was owed by the company £623 (2024: £141) in respect of his directors' loan account.

At the year end Miss H D Wise was owed by the company £624 (2024: £141) in respect of her directors' loan account.