The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

Dcypha Productions Limited is a private company limited by shares incorporated in England and Wales. The registered office is CC Young & Co Limited, 3rd Floor, The Bloomsbury Building, 10 Bloomsbury Way, Holborn, United Kingdom, WC1A 2SL.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 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 £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

Turnover is recognised at the fair value of the consideration received or receivable forservices provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

The nature, timing of satisfaction of performance obligations and significant payment terms of the company's major sources of revenue are as follows:

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recoverable.

Royalties and licensing income are accounted for on a receivable basis to the extent that they can be quantified from amounts that have been received from or declared by licensees and other parties.

The company only has financial instruments which are classified as basic financial instruments.

Short-term debtors and creditors are measured at the settlement value. Any losses from impairment are recognised in profit and loss.

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

The average monthly number of persons (including directors) employed by the company during the year was:

Derek Safo is a director and shareholder of New Reign Productions Limited and Surveillance Music Publishing Limited.

At the Balance Sheet date the company was owed £12,728 (2024: £12,728) by New Reign Productions Limited. A bad debt provision has been included of £12,728.

At the Balance Sheet date, the amount owed by Surveillance Music Publishing Limited to the company was £300 (2024: £300). A bad debt provision has been included of £300.

Kwaku Appiah is a director and shareholder of Balance & Options Limited.

At the Balance Sheet date, the amount owed by Balance & Options Limited to the company was £2,634 (2024: £2,634).

At the balance sheet date the director, K Appiah, owed the company £2,228 (2024: £2,228).

At the balance sheet date, the director, T Salih, owed the company £3,253 (2024: £3,253).

At the Balance Sheet date the director D Safo was owed £39,703 (2024: £38,204).

All loans are interest free and repayable on demand.

The company is controlled jointly by the directors, by virtue of their shareholding.