ACCOUNTS - Final Accounts preparation

Registered number: 07610437

S B G PRODUCTIONS LTD

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 APRIL 2025

S B G PRODUCTIONS LTD

REGISTERED NUMBER: 07610437

STATEMENT OF FINANCIAL POSITION

AS AT 30 APRIL 2025

		2025		2024
Note		£		£


Current assets
Debtors: amounts falling due within one year	3	52		-
Cash at bank and in hand		14,874		23,628
		14,926		23,628
Creditors: amounts falling due within one year	4	(14,968)		(22,455)
Net current (liabilities)/assets			(42)		1,173
Total assets less current liabilities			(42)		1,173

Net (liabilities)/assets			(42)		1,173

Capital and reserves
Called up share capital	2,100	2,100
Profit and loss account	(2,142)	(927)
	(42)	1,173

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 15 January 2026.

S B Goulden

Director

The notes on pages 2 to 3 form part of these financial statements.

Page 1

S B G PRODUCTIONS LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

1.	General information

S B G Productions Limited is a private company limited by shares registered in England & Wales. The address of its registered office is 124 Finchley Road, London, NW3 5JS.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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.

2.2

Turnover

Turnover represents royalties received, net of commission fees payable.

2.3

Research and development

In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research shall be recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised on a straight-line basis over their useful economic lives, which range from 3 to 6 years.
If it is not possible to distinguish between the research phase and the development phase of an internal project, the expenditure is treated as if it were all incurred in the research phase only.

Page 2

S B G PRODUCTIONS LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

Debtors

					2025	2024
					£	£


Other debtors	52	-
	52	-

4.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Trade creditors	768	-
Other taxation and social security	-	1,255
Other creditors	12,200	19,200
Accruals and deferred income	2,000	2,000
	14,968	22,455

5.	Related party transactions
	At the reporting date, the company owed £12,200 to S Goulden, the director of the company.

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