REGISTERED NUMBER: 07475793 (England and Wales)

MASSEY PRODUCTIONS LTD

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

Report of the Accountants

8

DIRECTOR:

M Massey

REGISTERED OFFICE:

Whitby Court

Abbey Road

Shepley

HUDDERSFIELD

West Yorkshire

HD8 8EL

REGISTERED NUMBER:

07475793 (England and Wales)

ACCOUNTANTS:

FINLAYSON & CO

Whitby Court

Abbey Road

Shepley

HUDDERSFIELD

West Yorkshire

HD8 8EL

FIXED ASSETS

Property, plant and equipment

4

76,946

109,282

CURRENT ASSETS

Debtors

5

103,274

98,673

Cash at bank

154,340

126,165

257,614

224,838

CREDITORS

Amounts falling due within one year

6

96,840

81,972

NET CURRENT ASSETS

160,774

142,866

TOTAL ASSETS LESS CURRENT LIABILITIES

237,720

252,148

CREDITORS

Amounts falling due after more than one year

7

26,630

31,882

NET ASSETS

211,090

220,266

CAPITAL AND RESERVES

Called up share capital

8

201

200

Retained earnings

210,889

220,066

SHAREHOLDERS' FUNDS

211,090

220,266

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 director acknowledges his 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 director and authorised for issue on 27 November 2025 and were signed by:

M Massey - Director

1.	STATUTORY INFORMATION

Massey Productions Ltd 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.

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.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

Turnover

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and Machinery

-

25% on cost

Fixtures and Fittings

-

20% on cost

Motor Vehicles

-

25% on cost

Computer Equipment

-

33% on cost

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 2 (2024 - 2 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

Short

Plant and

and

leasehold

Machinery

Fittings

£

£

£

COST

At 1 April 2024

26,500

230,418

1,536

Additions

-

8,628

-

Disposals

(26,500

)

-

-

At 31 March 2025

-

239,046

1,536

DEPRECIATION

At 1 April 2024

-

150,481

1,477

Charge for year

-

32,999

57

At 31 March 2025

-

183,480

1,534

NET BOOK VALUE

At 31 March 2025

-

55,566

2

At 31 March 2024

26,500

79,937

59

Motor

Computer

Vehicles

Equipment

Totals

£

£

£

COST

At 1 April 2024

26,371

4,327

289,152

Additions

25,316

-

33,944

Disposals

-

-

(26,500

)

At 31 March 2025

51,687

4,327

296,596

DEPRECIATION

At 1 April 2024

26,369

1,543

179,870

Charge for year

5,325

1,399

39,780

At 31 March 2025

31,694

2,942

219,650

NET BOOK VALUE

At 31 March 2025

19,993

1,385

76,946

At 31 March 2024

2

2,784

109,282

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

Motor

Machinery

Vehicles

Totals

£

£

£

COST

At 1 April 2024

30,925

-

30,925

Additions

-

25,316

25,316

Transfer to ownership

(10,025

)

-

(10,025

)

At 31 March 2025

20,900

25,316

46,216

DEPRECIATION

At 1 April 2024

12,969

-

12,969

Charge for year

5,225

5,325

10,550

Transfer to ownership

(7,309

)

-

(7,309

)

At 31 March 2025

10,885

5,325

16,210

NET BOOK VALUE

At 31 March 2025

10,015

19,991

30,006

At 31 March 2024

17,956

-

17,956

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

42,076

18,377

Other debtors

61,198

80,296

103,274

98,673

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

4,972

4,849

Hire purchase contracts

8,769

5,293

Trade creditors

21,165

28,182

Taxation and social security

50,351

29,926

Other creditors

11,583

13,722

96,840

81,972

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

22,060

27,030

Hire purchase contracts

4,570

4,852

26,630

31,882

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

100

Ordinary B

£1

100

100

1

Ordinary C Shares

£1

1

-

201

200

1 Ordinary C Shares share of £1 was allotted and fully paid for cash at par during the year.

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

2025

2024

£

£

M Massey

Balance outstanding at start of year

59,528

44,839

Amounts advanced

58,938

59,528

Amounts repaid

(59,528

)

(44,839

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

58,938

59,528

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Statement of Financial Position you are responsible for the preparation of the financial statements for the year ended 31 March 2025 set out on pages two to seven and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

FINLAYSON & CO

Whitby Court

Abbey Road

Shepley

HUDDERSFIELD

West Yorkshire

HD8 8EL

27 November 2025