UNITED PRODUCERS COMPANY LIMITED

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 02858877

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		986		660

			986		660
CURRENT ASSETS
Debtors	5	224		186
Cash at bank and in hand		871		790

		1,095		976
Creditors: Amounts Falling Due Within One Year	6	(26,112 )		(22,563 )

NET CURRENT ASSETS (LIABILITIES)			(25,017 )		(21,587 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(24,031 )		(20,927 )

NET LIABILITIES			(24,031 )		(20,927 )

CAPITAL AND RESERVES
Called up share capital	7		100		100
Profit and Loss Account			(24,131 )		(21,027 )

SHAREHOLDERS' FUNDS			(24,031)		(20,927)

Page 1

Page 2

UNITED PRODUCERS COMPANY LIMITED

Balance Sheet (continued)

As At 30 September 2025

For the year ending 30 September 2025 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Derek Taylor

Director

13/05/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

UNITED PRODUCERS COMPANY LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 02858877 . The registered office is Flat 2, Hughenden Manor, Woodend Road, Torquay, Devon, TQ1 2PZ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The financial statements have been prepared on a going concern basis which assumes the continuing financial support of the directors and group companies.

2.3. Turnover

Turnover represents the invoiced value of royalties and advances receivable, net of Value Added Tax.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% reducing balance
Fixtures & Fittings	15% reducing balance

2.5. Financial Instruments

The company has only basic financial instruments.

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.

Basic financial liabilities

Basic financial liabilities, which include creditors and bank loans, are initially recognised at transaction price unless the arrangement constitutes a financing transactions.

3. Average Number of Employees

Average number of employees, including directors, during the year was as follows:

	2025	2024
Office and administration	2	2

	2	2

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UNITED PRODUCERS COMPANY LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

4. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Total
	£	£	£
Cost
As at 1 October 2024	4,508	6,900	11,408
Additions	-	499	499

As at 30 September 2025	4,508	7,399	11,907

Depreciation
As at 1 October 2024	4,507	6,241	10,748
Provided during the period	-	173	173

As at 30 September 2025	4,507	6,414	10,921

Net Book Value
As at 30 September 2025	1	985	986

As at 1 October 2024	1	659	660

5. Debtors

	2025	2024
	£	£
Due within one year
Prepayments and accrued income	135	120
VAT	89	66

	224	186

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Accruals and deferred income	400	400
Directors' loan accounts	25,712	22,163

	26,112	22,563

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

8. Ultimate Controlling Party

The company's ultimate controlling parties are Mr D & Mrs G Taylor by virtue of their ownership of 100% of the issued share capital in the company.