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Registered number: 15897685
BABIES PRODUCTIONS LIMITED
UNAUDITED
FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JANUARY 2026
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BABIES PRODUCTIONS LIMITED
REGISTERED NUMBER: 15897685
STATEMENT OF FINANCIAL POSITION
AS AT 31 JANUARY 2026
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Debtors: amounts falling due within one year
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Creditors: amounts falling due within one year
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Total assets less current liabilities
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The directors consider 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 period in question in accordance with section 476 of the Companies Act 2006.
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.
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 19 May 2026.
The notes on pages 3 to 5 form part of these financial statements.
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BABIES PRODUCTIONS LIMITED
REGISTERED NUMBER: 15897685
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 JANUARY 2026
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BABIES PRODUCTIONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JANUARY 2026
Babies Productions Limited is a private company limited by shares and is incorporated in England. The address of the registered office is 71 Queen Victoria Street, London, United Kingdom, EC4V 4BE.
The company shortened its year end from 31 March 2026 to 31 January 2026 in line with the completion of its project. The comparative period covers the 7 month period from 14 August 2024 to 31 March 2025.
2.Accounting policies
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Basis of preparation of financial statements
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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:
Revenue comprises screenskill grant receivable and is recognised in the Statement of Income and Retained Earnings in the period it is contractually due.
All borrowing costs are recognised in profit or loss in the period in which they are incurred.
Tax is recognised in the Statement of Income and Retained Earnings. 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.
The Company is eligible to claim an expenditure credit on high end television programme production costs; the expenditure credit comprises relief based on total net costs and an additional deduction for enhanceable expenditure. The Company claims a payment based on the amount of enhanced expenditure and carries losses arising from total net costs forward against future profits.
Stocks comprise High end television programme production costs, which are recorded as a current asset. High end television programme production costs are amortised to the Statement of Income and Retained Earnings over the period in which rights to the relevant production are being exploited by the Company.
Short term debtors are measured at the transaction price, less any impairment.
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Cash and cash equivalents
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Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.
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BABIES PRODUCTIONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JANUARY 2026
2.Accounting policies (continued)
Short term creditors are measured at the transaction price, less any impairment.
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties and loans to related parties.
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The average monthly number of employees, including directors, during the period was 4 (2025 - 38).
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High End Television Programme Production Costs
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Amounts owed by group undertakings
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Amounts due from group undertakings were provided interest free and are repayable on demand.
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BABIES PRODUCTIONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JANUARY 2026
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Cash and cash equivalents
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Creditors: Amounts falling due within one year
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Amounts owed to associates
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Other taxation and social security
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Accruals and deferred income
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Amounts due to group undertakings were provided interest free and are repayable on demand.
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Related party transactions
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During the period, production fees totalling £199,421 (2025: £277,267) were payable to a company with a common director. At the reporting date creditors include £111,505 (2025: £201,000) due in respect of fees and recharges and £76,312 (2025: £76,312) was due in respect of production funding.
During the period, production fees totalling £Nil (2025: £109,980) were payable to a company with a common director. At the reporting date, creditors include £Nil (2025: £Nil) due in respect of these fees.
During the period, production recharges totalling £97,300 (2025: £98,000) were payable to a company with a common director. At the reporting date, creditors include £Nil (2025: £4,200) due in respect of these recharges.
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At the reporting date there was no ultimate controlling party.
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