Below The Line Productions Ltd

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

Registered number: 09995851

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS

CURRENT ASSETS
Debtors	5	1,325		1,425
Cash at bank and in hand		90		74

		1,415		1,499
Creditors: Amounts Falling Due Within One Year	6	(94,228 )		(91,616 )

NET CURRENT ASSETS (LIABILITIES)			(92,813 )		(90,117 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(92,813 )		(90,117 )

NET LIABILITIES			(92,813 )		(90,117 )

CAPITAL AND RESERVES
Called up share capital	7		3		3
Profit and Loss Account			(92,816 )		(90,120 )

SHAREHOLDERS' FUNDS			(92,813)		(90,117)

For the year ending 31 August 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 Graham Anderson

Director

28/05/2025

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Below The Line Productions Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09995851 . The registered office is c/o EAM London Ltd, 215-221 Borough High Street , London, SE1 1JA.

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 directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. 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:

Computer Equipment

33.33% Straight Line

3. Average Number of Employees

Average number of employees, including directors, during the year was: 4 (2024: 4)

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 September 2024	1,909

As at 31 August 2025	1,909

Depreciation
As at 1 September 2024	1,909

As at 31 August 2025	1,909

Net Book Value
As at 31 August 2025	-

As at 1 September 2024	-

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	336	336
Other debtors	961	1,089
VAT	28	-

	1,325	1,425

Page 2

Page 3

Below The Line Productions Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	10,296	9,349
VAT	-	135
Accruals and deferred income	750	750
Directors' loan accounts	83,182	81,382

	94,228	91,616

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	3	3