REGISTERED NUMBER: 03935206 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025

FOR

3D PRODUCTIONS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr D Whittlestone

REGISTERED OFFICE:

Unit 8 Lotherton Way

Garforth

Leeds

West Yorkshire

LS25 2JY

REGISTERED NUMBER:

03935206 (England and Wales)

ACCOUNTANTS:

Walter Dawson & Son

Chartered Accountants

First Floor, Unit 12

Pennine Business Park

Longbow Close, Bradley

Huddersfield

West Yorkshire

HD2 1GQ

FIXED ASSETS

Tangible assets

4

907,808

1,072,476

CURRENT ASSETS

Debtors

5

86,329

37,857

Cash at bank

22,316

20,159

108,645

58,016

CREDITORS

Amounts falling due within one year

6

428,715

528,045

NET CURRENT LIABILITIES

(320,070

)

(470,029

)

TOTAL ASSETS LESS CURRENT LIABILITIES

587,738

602,447

PROVISIONS FOR LIABILITIES

123,108

126,544

NET ASSETS

464,630

475,903

CAPITAL AND RESERVES

Called up share capital

100

100

Profit and loss account

464,530

475,803

464,630

475,903

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 Profit and Loss account has not been delivered.

The financial statements were approved by the director and authorised for issue on 2 January 2026 and were signed by:

Mr D Whittlestone - Director

1.	STATUTORY INFORMATION

3D 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.

Turnover

Turnover 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.

Plant and hire equipment

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss account, 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

Income recognition

When goods have been delivered to customers such that the risks and rewards of ownership have transferred to them.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 14 (2024 - 10 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Fixtures

hire

and

Motor

equipment

fittings

vehicles

Totals

£

£

£

£

COST

At 1 May 2024

2,255,652

18,849

82,442

2,356,943

Additions

129,301

-

10,417

139,718

Disposals

-

-

(10,000

)

(10,000

)

At 30 April 2025

2,384,953

18,849

82,859

2,486,661

DEPRECIATION

At 1 May 2024

1,214,878

14,929

54,660

1,284,467

Charge for year

292,519

982

9,105

302,606

Eliminated on disposal

-

-

(8,220

)

(8,220

)

At 30 April 2025

1,507,397

15,911

55,545

1,578,853

NET BOOK VALUE

At 30 April 2025

877,556

2,938

27,314

907,808

At 30 April 2024

1,040,774

3,920

27,782

1,072,476

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

53,913

20,260

Prepayments and accrued income

32,416

17,597

86,329

37,857

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

36,268

126,121

Social security and other taxes

3,842

4,270

VAT

37,352

16,961

Other creditors

1,363

1,166

Directors' loan accounts

347,927

376,431

Accruals and deferred income

1,963

3,096

428,715

528,045

7.	PENSION COMMITMENTS

The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost represents contributions payable to the fund and amounted to £5,393 (2024: £4,477). Contributions totalling £468 (2024: £471) were payable to the fund at the year end and are included within creditors.

8.	RELATED PARTY DISCLOSURES

The company operates from premises owned by the director. During the year ended 30 April 2025, the company paid rent of £20,000 (2024: £20,000) for the use of the property.