DETAIL PRODUCTION LLP

	Page
Abridged Balance Sheet	1—2
Notes to the Abridged Financial Statements	3

Registered number: OC355672

		31 March 2025		30 June 2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		329		564

			329		564
CURRENT ASSETS
Debtors		6,478		1,873
Cash at bank and in hand		15,105		26,955

		21,583		28,828
Creditors: Amounts Falling Due Within One Year		(708 )		(1,050 )

NET CURRENT ASSETS (LIABILITIES)			20,875		27,778

TOTAL ASSETS LESS CURRENT LIABILITIES			21,204		28,342

NET ASSETS ATTRIBUTABLE TO MEMBERS			21,204		28,342

REPRESENTED BY:
Loans and other debts due to members
Other amounts		127,008		99,467

			127,008		99,467

Equity
Members' other interests
Members' capital		(105,804)		(71,125)

			(105,804)		(71,125)

			21,204		28,342

TOTAL MEMBERS' INTEREST
Loans and other debts due to members			127,008		99,467
Members' other interests			(105,804)		(71,125)

			21,204		28,342

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Page 2

DETAIL PRODUCTION LLP

Abridged Balance Sheet (continued)

As At 31 March 2025

For the period ending 31 March 2025 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 applicable to LLPs subject to the small LLPs regime.)

The member acknowledges his responsibilities for complying with the requirements of the Act (as applied to LLPs) with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

The LLP has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account.

All of the LLP's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 March 2025 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the members

Mr D T Gorton

Designated Member

08/01/2026

The notes on page 3 form part of these financial statements.

1. General Information

DETAIL PRODUCTION LLP is a limited liability partnership, incorporated in England & Wales, registered number OC355672 . The Registered Office is 208 Kirkstall Lane, Leeds, West Yorkshire, LS5 2AB.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in May 2024 (SORP) and the Companies Act 2006 (as applied to LLPs).

The financial statements are prepared in sterling which is the functional currency of the LLP.

2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% reducing balance
Fixtures & Fittings	25% reducing balance
Computer Equipment	33% straight line

3. Average Number of Employees

Average number of employees, including members with contracts of employment, during the period was: 2 (2024: 2)

4. Tangible Assets

	Total
	£
Cost
As at 1 July 2024	7,621

As at 31 March 2025	7,621

Depreciation
As at 1 July 2024	7,057
Provided during the period	235

As at 31 March 2025	7,292

Net Book Value
As at 31 March 2025	329

As at 1 July 2024	564

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