5 false false false false false false false false false false true false false false false false false No description of principal activity 2025-01-01 Sage Accounts Production Advanced 2023 - FRS102_2023 xbrli:pure xbrli:shares iso4217:GBP 07228158 2025-01-01 2025-12-31 07228158 2025-12-31 07228158 2024-12-31 07228158 2024-01-01 2024-12-31 07228158 2024-12-31 07228158 2023-12-31 07228158 core:LandBuildings core:LongLeaseholdAssets 2025-01-01 2025-12-31 07228158 core:FurnitureFittings 2025-01-01 2025-12-31 07228158 bus:OrdinaryShareClass1 2025-01-01 2025-12-31 07228158 bus:Director1 2025-01-01 2025-12-31 07228158 core:WithinOneYear 2025-12-31 07228158 core:WithinOneYear 2024-12-31 07228158 core:LandBuildings 2024-12-31 07228158 core:FurnitureFittings 2024-12-31 07228158 core:LandBuildings 2025-12-31 07228158 core:FurnitureFittings 2025-12-31 07228158 core:LandBuildings 2025-01-01 2025-12-31 07228158 core:AfterOneYear 2025-12-31 07228158 core:AfterOneYear 2024-12-31 07228158 core:ShareCapital 2025-12-31 07228158 core:ShareCapital 2024-12-31 07228158 core:RetainedEarningsAccumulatedLosses 2025-12-31 07228158 core:RetainedEarningsAccumulatedLosses 2024-12-31 07228158 core:LandBuildings 2024-12-31 07228158 bus:SmallEntities 2025-01-01 2025-12-31 07228158 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 07228158 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 07228158 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 07228158 bus:FullAccounts 2025-01-01 2025-12-31 07228158 bus:OrdinaryShareClass1 2025-12-31 07228158 bus:OrdinaryShareClass1 2024-12-31
COMPANY REGISTRATION NUMBER: 07228158

A Small Studio Limited

Filleted Unaudited Financial Statements

31 December 2025

A Small Studio Limited

Financial Statements

Year ended 31 December 2025

Contents | Page

Statement of financial position | 1

Notes to the financial statements | 3

A Small Studio Limited

Statement of Financial Position

31 December 2025

| 2025 | 2024
Note | £ | £ | £ | £

Fixed assets

Tangible assets | 5 |  | 38,898 |  | 48,309

Current assets

Debtors | 6 | 6,698 |  | 1,548 |
Cash at bank and in hand | 28,416 |  | 2,272 |
| -------- |  | ------- |
| 35,114 |  | 3,820 |

Creditors: amounts falling due within one year | 7 | 80,622 |  | 74,861 |
| -------- |  | -------- |
Net current liabilities |  | 45,508 |  | 71,041
|  | -------- |  | --------
Total assets less current liabilities |  | ( 6,610) |  | ( 22,732)

Creditors: amounts falling due after more than one year | 8 |  | 32,534 |  | 36,588
|  | -------- |  | --------
Net liabilities |  | ( 39,144) |  | ( 59,320)
|  | -------- |  | --------

Capital and reserves

Called up share capital | 9 |  | 2 |  | 2
Profit and loss account |  | ( 39,146) |  | ( 59,322)
|  | -------- |  | --------
Shareholders deficit |  | ( 39,144) |  | ( 59,320)
|  | -------- |  | --------

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 December 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 his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

A Small Studio Limited

Statement of Financial Position (continued)

31 December 2025
These financial statements were approved by the board of directors and authorised for issue on 11 February 2026 , and are signed on behalf of the board by:

Ms H Rivera |
Director |

Company registration number: 07228158

A Small Studio Limited

Notes to the Financial Statements

Year ended 31 December 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 6 Norwood High Street, West Norwood, London, SE27 9NS.
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. The financial statements are prepared in sterling, which is the functional currency of the entity.
Research & development
Research expenditure is written off in the year in which it is incurred.
Going concern
The financial statements have been prepared on a going concern basis which is dependent upon the financial supports of its bankers and other creditors.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.
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:

| Leasehold Property | - | 10% straight line
| Fixtures and fittings | - | 25% straight line
| Equipment | - | 25 % 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.
Financial instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 5 (2024: 4 ).
5. Tangible assets

| Land and buildings | Fixtures and Fittings | Equipment | Total
| £ | £ | £ | £
Cost |  |  |  |
At 1 January 2025 | 79,796 | 4,081 | 21,399 | 105,276
Additions | – | – | 563 | 563
| -------- | ------- | -------- | ---------
At 31 December 2025 | 79,796 | 4,081 | 21,962 | 105,839
| -------- | ------- | -------- | ---------
Depreciation |  |  |  |
At 1 January 2025 | 34,253 | 4,081 | 18,633 | 56,967
Charge for the year | 7,980 | – | 1,994 | 9,974
| -------- | ------- | -------- | ---------
At 31 December 2025 | 42,233 | 4,081 | 20,627 | 66,941
| -------- | ------- | -------- | ---------
Carrying amount |  |  |  |
At 31 December 2025 | 37,563 | – | 1,335 | 38,898
| -------- | ------- | -------- | ---------
At 31 December 2024 | 45,543 | – | 2,766 | 48,309
| -------- | ------- | -------- | ---------

6. Debtors

| 2025 | 2024
| £ | £
Trade debtors | 5,053 | 1,315
Prepayments and accrued income | 1,645 | 233
| ------- | -------
| 6,698 | 1,548
| ------- | -------

7. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Trade creditors | 716 | –
Accruals and deferred income | 3,585 | 2,804
Social security and other taxes | 11,260 | 8,167
Director loan accounts | 5,344 | 3,232
Credit card | 19 | 1,019
Other creditors | 59,698 | 59,639
| -------- | --------
| 80,622 | 74,861
| -------- | --------

8. Creditors: amounts falling due after more than one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 32,534 | 36,588
| -------- | --------

9. Called up share capital
Issued, called up and fully paid

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £ 1 each | 2 | 2 | 2 | 2
| ---- | ---- | ---- | ----

10. Operating leases
The total future minimum lease payments under non-cancellable operating leases are as follows:

| 2025 | 2024
| £ | £
Not later than 1 year | – | 9,450
| ---- | -------

11. Related party transactions
At the year end the company owed a connected party £59,200 (2023 - £59,200) which is shown amongst creditors. At the year end the director was owed £5,344 (2024 - £3,232) which is shown amongst creditors.