On The Box Productions Ltd


Directors	Brian Melvyn Klein
	Charmaine Klein
	Jessica Andrea Carter Klein


Company Secretary	Charmaine Klein


Registered Address	Grove House
	2 Woodberry Grove
	London
	N12 0DR


Registered Number	02858552 (England and Wales)

Balance Sheet as at
30 September 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	4		2,092		2,615
			2,092		2,615
Current assets
Debtors	5	980,264		1,073,964
Cash at bank and on hand		176,574		304,656
		1,156,838		1,378,620
Creditors amounts falling due within one year	6	(99,579)		(188,667)
Net current assets (liabilities)			1,057,259		1,189,953
Total assets less current liabilities			1,059,351		1,192,568
Provisions for liabilities	7		(523)		(654)
Net assets			1,058,828		1,191,914
Capital and reserves
Called up share capital			100		100
Profit and loss account			1,058,728		1,191,814
Shareholders' funds			1,058,828		1,191,914

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 Directors acknowledge 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 16 December 2025, and are signed on its behalf by:

Brian Melvyn Klein
Director
Registered Company No. 02858552

On The Box Productions Ltd

Notes to the Financial Statements
for the year ended 30 September 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. The presentation currency of the financial statements is the Pound Sterling (£).

	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.

	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.

	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.

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
	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 statement of financial position date.

Current 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 statement of financial position date.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

	Tangible fixed assets and depreciation
	Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.


		Reducing balance (%)
	Fixtures and fittings	20

2.	Average number of employees


		2025		2024
	Average number of employees during the year	3		2

3.	Deferred tax
	Increases in the UK Corporation tax rate from 19% to 25% (19% effective from 1 April 2017, and 25% effective from 1 April 2023) have been substantively enacted. This will impact the company's future tax charge accordingly. 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

		Total
		£
	Cost or valuation
	At 01 October 24	29,576
	At 30 September 25	29,576
	Depreciation and impairment
	At 01 October 24	26,962
	Charge for year	522
	At 30 September 25	27,485
	Net book value
	At 30 September 25	2,092
	At 30 September 24	2,615

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	300	25,000
Other debtors	206	206
Prepayments and accrued income	56	56
Total	562	25,262

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	50,000	100,000
Amounts owed to related parties	16,220	21,033
Taxation and social security	27,721	61,917
Other creditors	1,289	1,417
Accrued liabilities and deferred income	4,349	4,300
Total	99,579	188,667

7.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	523	654
Total	523	654