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Whistledown Productions Limited

Registered Number
04243598
(England and Wales)

Unaudited Financial Statements for the Year ended
30 June 2025

Whistledown Productions Limited
Company Information
for the year from 1 July 2024 to 30 June 2025

Director | PREST, David Joseph

Registered Address | 8a Ayres Street
| London
| SE1 1ES

Registered Number | 04243598 (England and Wales)

Whistledown Productions Limited
Balance Sheet as at
30 June 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 4 |  |  | 5,331 |  |  |  | 14,616
|  |  |  | 5,331 |  |  |  | 14,616
Current assets |  |  |  |  |  |  |  |
Stocks | 5 | 31,570 |  |  |  | 54,183 |  |
Debtors | 6 | 45,027 |  |  |  | 98,889 |  |
Cash at bank and on hand |  | 568 |  |  |  | 80,666 |  |
|  | 77,165 |  |  |  | 233,738 |  |
Creditors amounts falling due within one year | 7 | (80,372) |  |  |  | (111,220) |  |
Net current assets (liabilities) |  |  |  | (3,207) |  |  |  | 122,518
Total assets less current liabilities |  |  |  | 2,124 |  |  |  | 137,134
Provisions for liabilities | 9 |  |  | (1,333) |  |  |  | (3,411)
Net assets |  |  |  | 791 |  |  |  | 133,723
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 2 |  |  |  | 2
Profit and loss account |  |  |  | 789 |  |  |  | 133,721
Shareholders' funds |  |  |  | 791 |  |  |  | 133,723

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 6 March 2026, and are signed on its behalf by:
PREST, David Joseph Director Registered Company No. 04243598

Whistledown Productions Limited
Notes to the Financial Statements
for the year ended 30 June 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services.

| Revenue from rendering of services
--- | ---
| Revenue 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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

| Defined contribution pension plan
--- | ---
| The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

| Foreign currency translation
--- | ---
| 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.

| Current taxation
--- | ---
| Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

|  | Straight line (years)
| Fixtures and fittings | 3
| Office Equipment | 3

| Stocks and work in progress
--- | ---
| Work in Progress comprises professional time costs, excluding any mark-up, plus disbursements, to the extent that no right to consideration exists at the balance sheet date. Work in progress is valued at the lower of cost and estimated fee chargeable less costs expected to be incurred to completion.

| Trade and other debtors
--- | ---
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

| Trade and other creditors
--- | ---
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

2. | Average number of employees
--- | ---
| Average number of employees, including directors, during the year

|  | 2025 |  | 2024
| Average number of employees during the year | 7 |  | 7

3. | Deferred tax
--- | ---
| The value of the deferred tax assets at the balance sheet date has been calculated using the applicable rate when the asset is expected to be realised.

4. | Tangible fixed assets
--- | ---

|  | Fixtures & fittings |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £
| Cost or valuation
| At 01 July 24 | 14,693 |  | 153,320 |  | 168,013
| Additions | - |  | 1,000 |  | 1,000
| Revaluations | 185 |  | (231) |  | (46)
| At 30 June 25 | 14,878 |  | 154,089 |  | 168,967
| Depreciation and impairment
| At 01 July 24 | 8,416 |  | 144,981 |  | 153,397
| Charge for year | 4,960 |  | 5,279 |  | 10,239
| At 30 June 25 | 13,376 |  | 150,260 |  | 163,636
| Net book value
| At 30 June 25 | 1,502 |  | 3,829 |  | 5,331
| At 30 June 24 | 6,277 |  | 8,339 |  | 14,616

5. | Stocks
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Work in progress | 31,570 |  | 54,183
| Total | 31,570 |  | 54,183

6. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 19,057 |  | 81,817
| Other debtors | 12,090 |  | 665
| Prepayments and accrued income | 13,880 |  | 16,407
| Total | 45,027 |  | 98,889

7. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 54,065 |  | 55,573
| Bank borrowings and overdrafts | 3,546 |  | -
| Taxation and social security | 15,652 |  | 6,683
| Other creditors | 975 |  | 43,557
| Accrued liabilities and deferred income | 6,134 |  | 5,407
| Total | 80,372 |  | 111,220

8. | Obligations under finance leases
--- | ---
| Total future minimum payments under non-cancellable operating leases: 2025 £30,000 (2024: £27,000)

9. | Provisions for liabilities
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 1,333 |  | 3,411
| Total | 1,333 |  | 3,411