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Registered number: 12919973 TRANSFER PRODUCTION LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
TRANSFER PRODUCTION LIMITED REGISTERED NUMBER: 12919973 BALANCE SHEET AS AT 31 AUGUST 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 9,938 |  | 14,363
Current assets |  |  |  |  |
Stocks |  | 5,977 |  | 6,205 |
Debtors: amounts falling due within one year | 5 | 258,818 |  | 280,594 |
Cash at bank and in hand |  | 5,371 |  | 3,541 |
|  | 270,166 |  | 290,340 |
Creditors: amounts falling due within one year | 6 | (261,357) |  | (276,231) |
Net current assets |  |  | 8,809 |  | 14,109
Net assets |  |  | 18,747 |  | 28,472
Capital and reserves |  |  |  |  |
Called up share capital | 7 |  | 213 |  | 213
Share premium account |  |  | 34,937 |  | 34,937
Profit and loss account |  |  | (16,403) |  | (6,678)
|  |  | 18,747 |  | 28,472
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TRANSFER PRODUCTION LIMITED REGISTERED NUMBER: 12919973 BALANCE SHEET (CONTINUED) AS AT 31 AUGUST 2025 The director considers 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 year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his 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 comprehensive income 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 by:
T J Todd
Director
Date: 26 May 2026
The notes on pages 4 to 7 form part of these financial statements. Page 2
TRANSFER PRODUCTION LIMITED STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 31 AUGUST 2025
| Called up share capital | Share premium account | Profit and loss account | Total equity
| £ | £ | £ | £
At 1 September 2023 | 142 | 24,958 | (7,008) | 18,092
Comprehensive income for the year |  |  |  |
Profit for the year | - | - | 380 | 380
Total comprehensive income for the year | - | - | 380 | 380
Contributions by and distributions to owners |  |  |  |
Capitalisation/bonus issue | - | - | (50) | (50)
Shares issued during the year | 71 | 9,979 | - | 10,050
At 1 September 2024 | 213 | 34,937 | (6,678) | 28,472
Comprehensive income for the year |  |  |  |
Loss for the year | - | - | (9,725) | (9,725)
Total comprehensive income for the year | - | - | (9,725) | (9,725)
Total transactions with owners | - | - | - | -
At 31 August 2025 | 213 | 34,937 | (16,403) | 18,747
| The notes on pages 4 to 7 form part of these financial statements.
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TRANSFER PRODUCTION LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
1. | General information
Transfer Production Limited is a Company limited by shares, incorporated in England and Wales. The address of the registered office is Leytonstone House, 3 Hanbury Drive, Leytonstone, London, England, E11 1GA. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
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:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.4 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in the Statement of income and retained earnings when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds. Page 4
TRANSFER PRODUCTION LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 2.Accounting policies (continued)
| 2.5 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 25% Straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the Statement of income and retained earnings.
| 2.6 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in the Statement of income and retained earnings.
| 2.7 | Debtors
Short-term debtors are measured at transaction price, less any impairment.
| 2.8 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.
| 2.9 | Creditors
Short-term creditors are measured at the transaction price.
3. | Employees
| The average monthly number of employees, including directors, during the year was 3 (2024 - 3).
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TRANSFER PRODUCTION LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
4. | Tangible fixed assets
|  | Plant and machinery
|  | £
| Cost or valuation |
| At 1 September 2024 | 24,698
| Additions | 2,000
| At 31 August 2025 | 26,698
| Depreciation |
| At 1 September 2024 | 10,335
| Charge for the year on owned assets | 6,425
| At 31 August 2025 | 16,760
| Net book value |
| At 31 August 2025 | 9,938
| At 31 August 2024 | 14,363
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TRANSFER PRODUCTION LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 8,994 | 8,123
| Prepayments and accrued income | 249,824 | 272,471
|  | 258,818 | 280,594
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 6,430 | 7,843
| Other taxation and social security | 1,713 | 15,908
| Other creditors | 251,469 | 251,948
| Accruals and deferred income | 1,745 | 532
|  | 261,357 | 276,231
7. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 (2024 - 100) Ordinary A shares of £1.00 each | 100 | 100
|  | 50 (2024 - 50) Ordinary B shares of £1.00 each | 50 | 50
|  | 42 (2024 - 42) Ordinary C shares of £1.00 each | 42 | 42
|  | 21 (2024 - 21) Ordinary D shares of £1.00 each | 21 | 21
|  |  | 213 | 213
8. | Pension commitments
The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £763 (2024 - £1,455). Contributions totalling £159 (2024 - £206) were payable to the fund at the balance sheet date and are included in creditors.
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