Studio Egret West Limited
Unaudited Financial Statements
For the year ended 30 September 2025
Pages for Filing with Registrar
Company Registration No. 06180378 (England and Wales)
Studio Egret West Limited
Company Information
Directors
D. West
L. Lawrence
Company number
06180378
Registered office
3 Brewhouse Yard
London
EC1V 4JQ
Accountants
Moore Kingston Smith LLP
6th Floor
9 Appold Street
London
EC2A 2AP
Studio Egret West Limited
Contents
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 7
Studio Egret West Limited
Balance Sheet
As at 30 September 2025
Page 1
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
389,384
303,920
Current assets
Debtors
4
2,144,785
2,496,414
Cash at bank and in hand
429,809
1,924,951
2,574,594
4,421,365
Creditors: amounts falling due within one year
5
(1,401,706)
(2,589,419)
Net current assets
1,172,888
1,831,946
Total assets less current liabilities
1,562,272
2,135,866
Provisions for liabilities
(71,040)
(75,270)
Net assets
1,491,232
2,060,596
Capital and reserves
Called up share capital
6
100
100
Profit and loss reserves
1,491,132
2,060,496
Total equity
1,491,232
2,060,596
Studio Egret West Limited
Balance Sheet (Continued)
As at 30 September 2025
Page 2

For the financial year ended 30 September 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 directors acknowledge their 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 directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 13 March 2026 and are signed on its behalf by:
D. West
Director
Company Registration No. 06180378
Studio Egret West Limited
Notes to the Financial Statements
For the year ended 30 September 2025
Page 3
1
Accounting policies
Company information

Studio Egret West Limited is a private company limited by shares incorporated in England and Wales. The registered office is 3 Brewhouse Yard, London, EC1V 4JQ.

1.1
Accounting convention

These financial statements have been prepared in accordance with section 1A of 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 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
Going concern

During the year the company made a profit of £160,798 (2024: Profit £678 true,325). At the reporting date the company had net assets of £1,491,602 (2024: £2,060,596). The shareholders have confirmed that sufficient support will be available to enable the company to continue to trade meet its liabilities as they fall due for a period of at least twelve months from the date of approval of the financial statements. As a result the company has prepared the financial statements on a going concern basis.

1.3
Turnover

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recover able.

1.4
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:

Plant and equipment
4 years straight line
Studio Egret West Limited
Notes to the Financial Statements (Continued)
For the year ended 30 September 2025
1
Accounting policies
(Continued)
Page 4

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.

1.5
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

1.6
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.

1.7
Financial instruments

The company only has basic financial instruments measured at amortised costs with no financial instruments classified as other or basic instruments at fair value.

1.8
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.

1.9
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.

Studio Egret West Limited
Notes to the Financial Statements (Continued)
For the year ended 30 September 2025
1
Accounting policies
(Continued)
Page 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.

1.10
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.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.11
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

Rental income from operating leases is recognised on a straight line basis over the term of the relevant lease. Initial direct costs incurred in negotiating and arranging an operating lease are added to the carrying amount of the leased asset and recognised on a straight line basis over the lease term.

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

2
Employees

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

2025
2024
Number
Number
Total
74
74
Studio Egret West Limited
Notes to the Financial Statements (Continued)
For the year ended 30 September 2025
Page 6
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 October 2024
1,185,661
Additions
287,367
Disposals
(11,895)
At 30 September 2025
1,461,133
Depreciation and impairment
At 1 October 2024
881,741
Depreciation charged in the year
199,921
Eliminated in respect of disposals
(9,913)
At 30 September 2025
1,071,749
Carrying amount
At 30 September 2025
389,384
At 30 September 2024
303,920
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
1,486,766
1,878,069
Amounts due from group undertakings
298
-
0
Other debtors
657,721
618,345
2,144,785
2,496,414
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
475,127
392,614
Amounts owed to group undertakings
-
0
261,366
Corporation tax
25,277
221,658
Other taxation and social security
426,063
334,982
Other creditors
475,239
1,378,799
1,401,706
2,589,419
Studio Egret West Limited
Notes to the Financial Statements (Continued)
For the year ended 30 September 2025
Page 7
6
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
100
100
100
100
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