Bon Bon Productions Limited
Unaudited Financial Statements
For the year ended 30 June 2025
Pages for filing with registrar
Company Registration No. 06464281 (England and Wales)
BON BON PRODUCTIONS LIMITED
Bon Bon Productions Limited
COMPANY INFORMATION
Director
A H Gray
Company number
06464281
Registered office
18 Langton Place
Bury St Edmunds
Suffolk
IP33 1NE
Accountants
Churchgate Accountants Limited
18 Langton Place
Bury St Edmunds
Suffolk
IP33 1NE
BON BON PRODUCTIONS LIMITED
Bon Bon Productions Limited
CONTENTS
Page
Accountants' report
1
Balance sheet
2
Notes to the financial statements
3 - 6
BON BON PRODUCTIONS LIMITED
Bon Bon Productions Limited
Accountants Report to the Director on the Unaudited Financial Statements of Bon Bon Productions Limited
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Bon Bon Productions Limited for the year ended 30 June 2025 set out on the following pages from the company’s accounting records and from information and explanations you have given us.

This report is made solely to the Director of Bon Bon Productions Limited, as a body, in accordance with the terms of our engagement letter dated 9 May 2014. Our work has been undertaken solely to prepare for your approval the financial statements of Bon Bon Productions Limited. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Bon Bon Productions Limited and Director as a body, for our work or for this report.

It is your duty to ensure that Bon Bon Productions Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Bon Bon Productions Limited. You consider that Bon Bon Productions Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Bon Bon Productions Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Churchgate Accountants Limited
11 March 2026
Accountants
18 Langton Place
Bury St Edmunds
Suffolk
IP33 1NE
BON BON PRODUCTIONS LIMITED
Bon Bon Productions Limited
BALANCE SHEET
AS AT
30 JUNE 2025
30 June 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
909
140,838
Current assets
Stocks
315,772
290,385
Debtors
4
1,614,521
1,605,226
Cash at bank and in hand
24,016
15,199
1,954,309
1,910,810
Creditors: amounts falling due within one year
5
(414,589)
(444,209)
Net current assets
1,539,720
1,466,601
Total assets less current liabilities
1,540,629
1,607,439
Creditors: amounts falling due after more than one year
6
(22,843)
(29,084)
Net assets
1,517,786
1,578,355
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
1,517,686
1,578,255
Total equity
1,517,786
1,578,355

For the financial year ended 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he 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 Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 11 March 2026
A H Gray
Director
Company registration number 06464281 (England and Wales)
BON BON PRODUCTIONS LIMITED
Bon Bon Productions Limited
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
- 3 -
1
Accounting policies
Company information

Bon Bon Productions Limited is a private company limited by shares incorporated in England and Wales. The registered office is 18 Langton Place, Bury St Edmunds, Suffolk, IP33 1NE.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Land and buildings Freehold
2% straight line
Fixtures, fittings & equipment
20% straight line
Freehold property improvements
10% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

1.5
Cash at bank and in hand

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

BON BON PRODUCTIONS LIMITED
Bon Bon Productions Limited
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
1
Accounting policies
(Continued)
- 4 -
1.6
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

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 company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.7
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

Changes in the fair value of derivatives that are designated and qualify as fair value hedges are recognised in profit or loss immediately, together with any changes in the fair value of the hedged asset or liability that are attributable to the hedged risk.

1.8
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

BON BON PRODUCTIONS LIMITED
Bon Bon Productions Limited
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
1
Accounting policies
(Continued)
- 5 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.9
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
2
2
3
Tangible fixed assets
Land and buildings
Plant and machinery etc
Freehold property improvements
Total
£
£
£
£
Cost
At 1 July 2024
140,771
6,406
9,467
156,644
Additions
-
0
158
-
0
158
Disposals
(140,771)
-
0
(9,467)
(150,238)
At 30 June 2025
-
0
6,564
-
0
6,564
Depreciation and impairment
At 1 July 2024
8,158
4,827
2,821
15,806
Depreciation charged in the year
-
0
828
-
0
828
Eliminated in respect of disposals
(8,158)
-
0
(2,821)
(10,979)
At 30 June 2025
-
0
5,655
-
0
5,655
Carrying amount
At 30 June 2025
-
0
909
-
0
909
At 30 June 2024
132,613
1,579
6,646
140,838
BON BON PRODUCTIONS LIMITED
Bon Bon Productions Limited
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 6 -
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
96,980
125,515
Other debtors
1,517,541
1,479,711
1,614,521
1,605,226
5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
6,324
5,600
Trade creditors
247,430
276,098
Corporation tax
32,865
25,668
Other taxation and social security
20,859
3,676
Other creditors
107,111
133,167
414,589
444,209
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
22,843
29,084
7
Related party transactions

On 3 July 2024, Bon Bon Productions Limited sold the property at 4 Fountain Way to Goblin Enterprises Limited, a connected company. This transaction resulted in a n accounting loss on disposal of £139,258.

2025-06-30 2024-07-01 false false false 11 March 2026 CCH Software CCH Accounts Production 2025.300 No description of principal activity A H Gray 06464281 2024-07-01 2025-06-30 06464281 bus:Director1 2024-07-01 2025-06-30 06464281 bus:RegisteredOffice 2024-07-01 2025-06-30 06464281 2025-06-30 06464281 2024-06-30 06464281 core:LandBuildings 2025-06-30 06464281 core:OtherPropertyPlantEquipment 2025-06-30 06464281 core:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment 2025-06-30 06464281 core:LandBuildings 2024-06-30 06464281 core:OtherPropertyPlantEquipment 2024-06-30 06464281 core:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment 2024-06-30 06464281 core:CurrentFinancialInstruments core:WithinOneYear 2025-06-30 06464281 core:CurrentFinancialInstruments core:WithinOneYear 2024-06-30 06464281 core:CurrentFinancialInstruments 2025-06-30 06464281 core:CurrentFinancialInstruments 2024-06-30 06464281 core:Non-currentFinancialInstruments 2025-06-30 06464281 core:Non-currentFinancialInstruments 2024-06-30 06464281 core:ShareCapital 2025-06-30 06464281 core:ShareCapital 2024-06-30 06464281 core:RetainedEarningsAccumulatedLosses 2025-06-30 06464281 core:RetainedEarningsAccumulatedLosses 2024-06-30 06464281 core:LandBuildings core:OwnedOrFreeholdAssets 2024-07-01 2025-06-30 06464281 core:FurnitureFittings 2024-07-01 2025-06-30 06464281 2023-07-01 2024-06-30 06464281 core:LandBuildings 2024-06-30 06464281 core:OtherPropertyPlantEquipment 2024-06-30 06464281 core:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment 2024-06-30 06464281 2024-06-30 06464281 core:LandBuildings 2024-07-01 2025-06-30 06464281 core:OtherPropertyPlantEquipment 2024-07-01 2025-06-30 06464281 core:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment 2024-07-01 2025-06-30 06464281 bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 06464281 bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 06464281 bus:FRS102 2024-07-01 2025-06-30 06464281 bus:AuditExemptWithAccountantsReport 2024-07-01 2025-06-30 06464281 bus:FullAccounts 2024-07-01 2025-06-30 xbrli:pure xbrli:shares iso4217:GBP