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Registered number: 04618663 M G SHERMAN LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
M G SHERMAN LIMITED REGISTERED NUMBER: 04618663 STATEMENT OF FINANCIAL POSITION AS AT 30 JUNE 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 5 |  | 181,602 |  | 187,622
|  |  | 181,602 |  | 187,622
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 241 |  | - |
Cash at bank and in hand |  | 22,084 |  | 39,972 |
|  | 22,325 |  | 39,972 |
Creditors: amounts falling due within one year | 7 | (15,534) |  | (20,645) |
Net current assets |  |  | 6,791 |  | 19,327
Total assets less current liabilities |  |  | 188,393 |  | 206,949
Net assets |  |  | 188,393 |  | 206,949
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 188,293 |  | 206,849
|  |  | 188,393 |  | 206,949
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M G SHERMAN LIMITED REGISTERED NUMBER: 04618663 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 30 JUNE 2025 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 11 March 2026.
Martin Sherman
Director
The notes on pages 3 to 6 form part of these financial statements. Page 2
M G SHERMAN LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
1. | General information
M G Sherman Limited is a private company limited by shares and registered in England & Wales. The address of its registered office is 124 Finchely 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. The following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised at the point in which services for screenwriting is provided and can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.4 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income. Page 3
M G SHERMAN LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.5 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Freehold property | - | 2% | straight line
|  |  |  | Fixtures & fittings | - | 33% | straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.6 | Debtors
Short term debtors are measured at transaction price, less any impairment.
| 2.7 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.8 | Creditors
Short term creditors are measured at the transaction price.
| 2.9 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting. Page 4
M G SHERMAN LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
3. | Other operating income
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Net rents receivable | 4,000 | 4,000
|  | 4,000 | 4,000
4. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2024 - 1).
5. | Tangible fixed assets
|  | Freehold property | Fixtures & fittings | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 July 2024 | 300,986 | 15,825 | 316,811
| At 30 June 2025 | 300,986 | 15,825 | 316,811
| Depreciation |  |  |
| At 1 July 2024 | 113,364 | 15,825 | 129,189
| Charge for the year on owned assets | 6,020 | - | 6,020
| At 30 June 2025 | 119,384 | 15,825 | 135,209
| Net book value |  |  |
| At 30 June 2025 | 181,602 | - | 181,602
| At 30 June 2024 | 187,622 | - | 187,622
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 241 | -
|  | 241 | -
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M G SHERMAN LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 2,540 | -
| Corporation tax | 6,210 | 10,490
| Other taxation and social security | 3,251 | 6,595
| Other creditors | 33 | 60
| Accruals and deferred income | 3,500 | 3,500
|  | 15,534 | 20,645
8. | Related party transactions
| At the year end, the company's director was owed £33 by the company (2024: £60). The loan is interest free, unsecured and repayable on demand.
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