Oyster Productions Limited


Directors	Brian Klein
	Charmaine Klein
	Jessica Andrea Carter Klein


Company Secretary	Charmaine Camille St John Klein


Registered Address	Grove House
	2 Woodberry Grove
	London
	N12 0DR


Registered Number	06472992 (England and Wales)

Balance Sheet as at
30 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		233		311
			233		311
Current assets
Debtors	4	315,936		328,607
Cash at bank and on hand		100		51,666
		316,036		380,273
Creditors amounts falling due within one year	5	(4,688)		(2,941)
Net current assets (liabilities)			311,348		377,332
Total assets less current liabilities			311,581		377,643
Provisions for liabilities	6		(44)		(59)
Net assets			311,537		377,584
Capital and reserves
Called up share capital			100		100
Profit and loss account			311,437		377,484
Shareholders' funds			311,537		377,584

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

Brian Klein
Director
Registered Company No. 06472992

Oyster Productions Limited

Notes to the Financial Statements
for the year ended 30 March 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. The presentation currency of the financial statements is the Pound Sterling (£).

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	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.

	Current 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 statement of financial position date.

Current 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 statement of financial position date.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

	Tangible fixed assets and depreciation
	Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.


		Reducing balance (%)
	Fixtures and fittings	25

2.	Average number of employees


		2025		2024
	Average number of employees during the year	3		2

3.	Tangible fixed assets

	Plant & machinery	Fixtures & fittings	Total
	£	£	£
Cost or valuation
At 31 March 24	-	5,064	5,064
At 30 March 25	-	5,064	5,064
Depreciation and impairment
At 31 March 24	-	4,753	4,753
Charge for year	78	-	78
At 30 March 25	78	4,753	4,831
Net book value
At 30 March 25	(78)	311	233
At 30 March 24	-	311	311

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Amounts owed by associates and joint ventures / participating interests	18,000	90,033
Other debtors	297,936	238,574
Total	315,936	328,607

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Bank borrowings and overdrafts	2,286	-
Taxation and social security	702	821
Other creditors	-	495
Accrued liabilities and deferred income	1,700	1,625
Total	4,688	2,941

6.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	44	59
Total	44	59