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Registration number: 12004160

Flash Broadcast Production Ltd
Annual Report and Unaudited Financial Statements
for the Year Ended 31 May 2025

Flash Broadcast Production Ltd

Contents

Balance Sheet | 1 to 2
Notes to the Unaudited Financial Statements | 3 to 6

Flash Broadcast Production Ltd

(Registration number: 12004160)
Balance Sheet as at 31 May 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 1,794 | 3,212
Current assets |  |  |
Debtors | 5 | 5,821 | 3,049
Cash at bank and in hand |  | 3,702 | 7,840
|  | 9,523 | 10,889
Creditors: Amounts falling due within one year | 6 | (9,952) | (11,705)
Net current liabilities |  | (429) | (816)
Total assets less current liabilities |  | 1,365 | 2,396
Creditors: Amounts falling due after more than one year | 6 | - | (1,808)
Net assets |  | 1,365 | 588
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Retained earnings |  | 1,265 | 488
Shareholders' funds |  | 1,365 | 588

Flash Broadcast Production Ltd

(Registration number: 12004160)
Balance Sheet as at 31 May 2025

For the financial year ending 31 May 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 accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 23 December 2025

......................................... Mr Matthew Boult Director

Flash Broadcast Production Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Suite I Windrush Court
Abingdon Business Park
Abingdon
Oxfordshire
OX14 1SY
United Kingdom

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

Tax

The tax expense for the period comprises current tax payable.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Office equipment | 25% NBV

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Flash Broadcast Production Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

Debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Profit and Loss Account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Flash Broadcast Production Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

4 | Tangible assets

| Office equipment £ | Total £
Cost or valuation
At 1 June 2024 | 8,769 | 8,769
Additions | 199 | 199
At 31 May 2025 | 8,968 | 8,968
Depreciation
At 1 June 2024 | 5,557 | 5,557
Charge for the year | 1,617 | 1,617
At 31 May 2025 | 7,174 | 7,174
Carrying amount
At 31 May 2025 | 1,794 | 1,794
At 31 May 2024 | 3,212 | 3,212

5 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 5,821 | 3,049
| 5,821 | 3,049

Flash Broadcast Production Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

6 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 7 | 2,427 | 1,800
Taxation and social security |  | 6,129 | 4,260
Other creditors |  | 1,396 | 5,645
|  | 9,952 | 11,705

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 7 | - | 1,808

7 | Loans and borrowings

Current loans and borrowings

| 2025 £ | 2024 £
Other borrowings | 2,427 | 1,800

Non-current loans and borrowings

| 2025 £ | 2024 £
Other borrowings | - | 1,808

8 | Related party transactions

Other transactions with the director

During the year M Boult, the director, had a loan with the company. At the balance sheet date £1,395 (2024: £5,645) remains due to the director.