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REGISTERED NUMBER: 05444284 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 May 2025

for

LOCATE PRODUCTIONS LIMITED

LOCATE PRODUCTIONS LIMITED (REGISTERED NUMBER: 05444284) |

Contents of the Financial Statements

for the year ended 31 May 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| LOCATE PRODUCTIONS LIMITED |

Company Information

for the year ended 31 May 2025

| DIRECTORS: | A T Light

| E P Standish

| SECRETARY: | A T Light

| REGISTERED OFFICE: | Preston Park House

| South Road

| Brighton

| East Sussex

| BN1 6SB

| REGISTERED NUMBER: | 05444284 (England and Wales)

| ACCOUNTANTS: | Plus Accounting

| Chartered Accountants

| Preston Park House

| South Road

| Brighton

| East Sussex

| BN1 6SB

LOCATE PRODUCTIONS LIMITED (REGISTERED NUMBER: 05444284) |

Balance Sheet

31 May 2025

2025 | 2024 |

| Notes | £ | £

FIXED ASSETS

Tangible assets | 4 | 8,610 |  | 8,300 |  |

CURRENT ASSETS

Debtors | 5 | 459,148 |  | 424,969 |  |

Cash at bank and in hand | 190,707 |  | 233,808 |  |

649,855 |  | 658,777 |  |

CREDITORS

Amounts falling due within one year | 6 | (518,571 | ) | (519,631 | ) |

NET CURRENT ASSETS | 131,284 |  | 139,146 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 139,894 |  | 147,446 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (2,697 | ) | (18,881 | ) |

PROVISIONS FOR LIABILITIES | 8 | (2,153 | ) | (2,075 | ) |

NET ASSETS | 135,044 |  | 126,490 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 100 |  | 100 |  |

Retained earnings | 134,944 |  | 126,390 |  |

SHAREHOLDERS' FUNDS | 135,044 |  | 126,490 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

LOCATE PRODUCTIONS LIMITED (REGISTERED NUMBER: 05444284) |

Balance Sheet - continued

31 May 2025

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 February 2026 and were signed on its behalf by:

A T Light - Director

LOCATE PRODUCTIONS LIMITED (REGISTERED NUMBER: 05444284) |

Notes to the Financial Statements

for the year ended 31 May 2025

1. | STATUTORY INFORMATION

| Locate Productions Limited 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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

| Revenue is measured at the fair value of the consideration received or receivable net of VAT and trade discounts. 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.

| Tangible fixed assets

| Tangible fixed assets are stated at cost, or deemed cost, less accumulated depreciation and accumulated

| impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended by management.

| Depreciation is provided at the following annual rates in order to write off each asset over its useful life or, if

| held under a finance lease, over the lease term, whichever is the shorter:

| Fixtures, fittings and equipment |  | Straight line over 5 years |  |

| Motor vehicles |  | 25% on reducing balance |  |

| 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.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

LOCATE PRODUCTIONS LIMITED (REGISTERED NUMBER: 05444284) |

Notes to the Financial Statements - continued

for the year ended 31 May 2025

2. | ACCOUNTING POLICIES - continued

| Foreign currencies

| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 8 (2024 - 8 ) .

4. | TANGIBLE FIXED ASSETS

Fixtures, |

fittings & |

equipment |

| £

| COST

| At 1 June 2024 | 35,991 |  |

| Additions | 3,808 |  |

| At 31 May 2025 | 39,799 |  |

| DEPRECIATION

| At 1 June 2024 | 27,691 |  |

| Charge for year | 3,498 |  |

| At 31 May 2025 | 31,189 |  |

| NET BOOK VALUE

| At 31 May 2025 | 8,610 |  |

| At 31 May 2024 | 8,300 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

| £ | £

| Trade debtors | 194,096 |  | 119,719 |  |

| Amounts owed by group undertakings | - |  | 151,791 |  |

| Other debtors | 265,052 |  | 153,459 |  |

459,148 |  | 424,969 |  |

LOCATE PRODUCTIONS LIMITED (REGISTERED NUMBER: 05444284) |

Notes to the Financial Statements - continued

for the year ended 31 May 2025

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

| £ | £

| Bank loans and overdrafts | 16,184 |  | 16,182 |  |

| Trade creditors | 209,231 |  | 53,541 |  |

| Taxation and social security | 28,212 |  | 114,336 |  |

| Other creditors | 264,944 |  | 335,572 |  |

518,571 |  | 519,631 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

| £ | £

| Bank loans | 2,697 |  | 18,881 |  |

8. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

| £ | £

| Deferred tax | 2,153 |  | 2,075 |  |

Deferred tax |

| £

| Balance at 1 June 2024 | 2,075 |  |

| Accelerated capital allowances | 78 |  |

| Balance at 31 May 2025 | 2,153 |  |

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

value: |  | £ | £

| 100 | Ordinary | 1 | 100 |  | 100 |  |

10. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to directors subsisted during the years ended 31 May 2025 and 31 May 2024:

2025 | 2024 |

| £ | £

| A T Light

| Balance outstanding at start of year | 1,842 |  | 2,442 |  |

| Amounts repaid | (600 | ) | (600 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 1,242 |  | 1,842 |  |

LOCATE PRODUCTIONS LIMITED (REGISTERED NUMBER: 05444284) |

Notes to the Financial Statements - continued

for the year ended 31 May 2025

10. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES - continued

| E P Standish

| Balance outstanding at start of year | 1,842 |  | 2,442 |  |

| Amounts repaid | (600 | ) | (600 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 1,242 |  | 1,842 |  |

| The loans are interest free and are repayable on demand.