M.E.N Productions Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 03987420

M.E.N Productions Limited

Filleted Unaudited Financial Statements

31 March 2025

M.E.N Productions Limited

Financial Statements

Year ended 31 March 2025

Contents	Page

Statement of financial position	1

Notes to the financial statements	3

M.E.N Productions Limited

Statement of Financial Position

31 March 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	6		182	399

Current assets

Stocks	9,509	9,509
Cash at bank and in hand	612	218
	--------	-------
	10,121	9,727

Creditors: amounts falling due within one year	7	86,965		82,495
		--------		--------
Net current liabilities			76,844	72,768
			--------	--------
Total assets less current liabilities			( 76,662)	( 72,369)
			--------	--------
Net liabilities			( 76,662)	( 72,369)
			--------	--------

Capital and reserves

Called up share capital	1,000	1,000
Share premium account	31,095	31,095
Profit and loss account	( 108,757)	( 104,464)
	---------	---------
Shareholders deficit	( 76,662)	( 72,369)
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

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

Director's responsibilities:

- 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 ;

- The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

M.E.N Productions Limited

Statement of Financial Position (continued)

31 March 2025

These financial statements were approved by the board of directors and authorised for issue on 20 December 2025 , and are signed on behalf of the board by:

Dr E M Ndawula
Director

Company registration number: 03987420

M.E.N Productions Limited

Notes to the Financial Statements

Year ended 31 March 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Camburgh House, 27 New Dover Road, Canterbury, Kent, CT1 3DN, United Kingdom.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit and loss. The financial statements are prepared in sterling, which is the functional currency of the entity. Going Concern The financial statements have been prepared under the going concern basis which assumes the company will continue in existence for the foreseeable future. The directors have confirmed their continued support and have a reasonable expectation that the company will be able to meet its liabilities as they fall due.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Intangible assets

Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses. Any intangible assets carried at revalued amounts, are recorded at the fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

Patents, trademarks and licenses	-	20% straight line
Website	-	20% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

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

Fixtures and fittings	-	20% straight line
Equipment	-	20% straight line

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses. Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.

4. Employee numbers

The number of people employed by the company during the year amounted to 3 (2024: 3).

5. Intangible assets

	Patents, trademarks and licences	Website	Total
	£	£	£
Cost
At 1 April 2024 and 31 March 2025	170	7,569	7,739
	----	-------	-------
Amortisation
At 1 April 2024 and 31 March 2025	170	7,569	7,739
	----	-------	-------
Carrying amount
At 31 March 2025	–	–	–
	----	-------	-------
At 31 March 2024	–	–	–
	----	-------	-------

6. Tangible assets

	Fixtures and fittings	Equipment	Total
	£	£	£
Cost
At 1 April 2024 and 31 March 2025	2,393	30,869	33,262
	-------	--------	--------
Depreciation
At 1 April 2024	2,393	30,470	32,863
Charge for the year	–	217	217
	-------	--------	--------
At 31 March 2025	2,393	30,687	33,080
	-------	--------	--------
Carrying amount
At 31 March 2025	–	182	182
	-------	--------	--------
At 31 March 2024	–	399	399
	-------	--------	--------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	–	729
Other creditors	86,965	81,766
	--------	--------
	86,965	82,495
	--------	--------

8. Related party transactions

At the year end, the company owed a Director £86,200 (2024: £81,046).