Scenegraph Studios Ltd - Filleted accounts

Registered number

10903302

Scenegraph Studios Ltd

Filleted Accounts

31 August 2025

Scenegraph Studios Ltd
Registered number:		10903302
Balance Sheet
as at 31 August 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		24,149			4,120

Current assets
Debtors	4	31,070			26,550
Cash at bank and in hand		22,065			35,271
		53,135			61,821

Creditors: amounts falling due within one year	5	(17,051)			(33,607)

Net current assets			36,084			28,214

Net assets			60,233			32,334

Capital and reserves
Called up share capital			2			2
Profit and loss account			60,231			32,332

Shareholders' funds			60,233			32,334

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Nicola Honey
Director
Approved by the board on 17 December 2025

Scenegraph Studios Ltd
Notes to the Accounts
for the year ended 31 August 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Computer equipment	over 3 years

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are recognised at transaction price including any transaction costs.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.


2	Employees		2025		2024
Number				Number

	Average number of persons employed by the company		4		4


3	Tangible fixed assets
					Plant and machinery etc
£
	Cost
	At 1 September 2024				14,014
	Additions				33,252
	At 31 August 2025				47,266

	Depreciation
	At 1 September 2024				9,894
	Charge for the year				13,223
	At 31 August 2025				23,117

	Net book value
	At 31 August 2025				24,149
	At 31 August 2024				4,120


4	Debtors		2025		2024
£				£

	Trade debtors		30,662		25,854
	Other debtors		408		696
			31,070		26,550


5	Creditors: amounts falling due within one year		2025		2024
£				£

	Taxation and social security costs		10,884		4,431
	Other creditors		6,167		29,176
			17,051		33,607


6	Other information

	Scenegraph Studios Ltd is a private company limited by shares and incorporated in England. Its registered office is:

	Pod 14 Start-Yard
	108 Church Street
	Birkenhead
	Wirral
	CH41 5JA