Caseware UK (AP4) 2025.0.111 2025.0.111 2025-12-312025-12-31The tax expense for the year comprises current and deferred tax. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. 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Registered number: 04115489









PRODUCTION BUREAU LIMITED









ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

 
PRODUCTION BUREAU LIMITED
 
 
COMPANY INFORMATION


Directors
I M Greenfield 
S A Edmonds 
E C Snowling 
R G Greenfield 
A J Frantom 
A D Mayes 




Registered number
04115489



Registered office
Hall Farm
Gowthorpe Lane

Swardeston

Norwich

Norfolk

NR14 8DS




Independent auditors
MA Partners Audit LLP
Chartered Accountants and Statutory Auditors

7 The Close

Norwich

Norfolk

NR1 4DJ





 
PRODUCTION BUREAU LIMITED
 

CONTENTS



Page
Strategic Report
1 - 3
Directors' Report
4 - 5
Independent Auditors' Report
6 - 9
Statement of Comprehensive Income
10
Balance Sheet
11 - 12
Statement of Changes in Equity
13
Statement of Cash Flows
14 - 15
Analysis of Net Debt
16
Notes to the Financial Statements
17 - 30


 
PRODUCTION BUREAU LIMITED
 
 
STRATEGIC REPORT
FOR THE YEAR ENDED 31 DECEMBER 2025

Introduction
 
The Directors present the Strategic Report for the year ended 31 December 2025. 

The Company is a dynamic, multi service, production agency offering services that span across creative design, motion, digital, technical and production services, virtual, hybrid, and live events, exhibition and spatial design, construction and delivery, all of which are delivered using in-house expertise.

Clients include corporate organisations, agencies, public bodies, and commercial event organisers. 

The Company delivers both individual production elements and full service technical support for live, hybrid, and digital events.

The event production sector continued to operate in a competitive and evolving environment during the year, marked by increasing client expectations regarding production quality, reliability, and sustainability standards. 

The Company maintained its focus on delivering technically robust solutions and high service levels while managing operational and cost pressures inherent in the industry.

Business review
 
The Directors aim to present a balanced and comprehensive analysis of the Company’s activity during the year and the position of the Company’s business at the year end consistent with the size and complexity of the operation.

The Directors report that turnover increased in 2025 to £12,878,081 compared to £12,479,065 for the previous year.

Gross profit for the year ended 31 December 2025 increased by £662,790 to £6,985,875 with the margin increasing from 50.7% in 2024 to 54.2% in 2025.

Operating profit before tax has increased from £506,191 in 2024 to £549,230 in 2025.

Revenue for the financial year reflected ongoing demand for live events, supplemented by hybrid and digital components that remain a standard feature of many corporate and public sector events. 

Profitability was influenced by equipment maintenance costs, labour availability, and the capital intensity of production assets. 

Management continued to monitor margins through disciplined project costing, improved utilisation of equipment, and efficient allocation of technical labour.

Cash flows remained stable, supported by repeat client activity and effective working capital management. 

The Company continues to invest prudently in equipment aligned to client demand trends and operational needs.

Page 1

 
PRODUCTION BUREAU LIMITED
 

STRATEGIC REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025

Principal risks and uncertainties
 
The key risks and uncertainties facing the Company are summarised below:

Market and Demand Risk

The events sector is sensitive to economic conditions, corporate budgets, and discretionary spending. Reductions in client marketing or events budgets may adversely affect demand. Management monitors market activity and maintains a diversified client base across sectors.

Operational and Delivery Risk

Event production involves technical complexity and time critical delivery. Failures in equipment, staffing, or operational execution could impact project outcomes. The Company mitigates this risk through experienced technical staff, pre event testing procedures, and investments in reliable equipment.

Labour and Skills Availability

The industry relies on specialist technical staff, including freelancers. Shortages can increase cost or limit delivery capacity. The Company maintains a broad network of skilled freelancers and invests in developing internal capability.

Capital Investment and Asset Utilisation

Production equipment requires significant capital expenditure and ongoing maintenance. Under utilisation could adversely affect returns. The Company actively monitors asset utilisation and prioritises investment based on forecast client demand and lifecycle planning.

Technological Change

Advances in production technologies (e.g. LED, virtual production, automation) may require ongoing investment to remain competitive. The Company reviews technological developments and invests selectively to support client requirements.

Health and Safety Risk

Event environments present inherent health and safety risks. The Company maintains appropriate risk assessments, training, and compliance processes to protect staff, freelancers, and clients.

Financial and Cash Flow Risk

The timing of events can create fluctuations in cash flows. Management maintains strong invoicing discipline and monitors receivables closely.

Page 2

 
PRODUCTION BUREAU LIMITED
 

STRATEGIC REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025

Future developments
 
The Directors expect demand for live and hybrid events to remain stable in the near term. The Company intends to continue strengthening its production capability, improving operational processes, and investing in equipment aligned to client demand.

Future plans include:

• Enhancing digital and hybrid event capacity where appropriate
• Improving equipment utilisation and cost efficiency
• Continuing disciplined capital investment
• Strengthening internal and freelance talent pipelines
• Developing sustainable production practices, including reusable scenic materials and improved     environmental reporting

The Company will continue to monitor economic conditions, client behaviour, and industry developments to ensure an appropriate response to changes in the market environment.

Other key performance indicators
 
The Company uses non financial areas of the business such as customer service, staff retention and absence monitoring and wellbeing indicators which are considered key to the business and are also monitored using KPl's.

We take our responsibility for the community in which we live seriously, and we partner with a number of local charity groups and individuals to support areas of sport, creative industry education, disadvantaged groups, and our local community. 

We believe this is an important part of being a good business and we continue to evaluate partnerships where we believe there are areas of need which align with our business ethos. 

We also continue to participate in a number of creative industry groups, where we give our time, expertise and energy to support new talent, build communities of good practice, and gain and share industry insights.

Going concern
 
After reviewing forecasts, cash flow projections, and available financial resources, the Directors have a reasonable expectation that the Company has adequate resources to continue operating for at least twelve months from the date of approval of the financial statements. Accordingly, the financial statements have been prepared on a going concern basis.


This report was approved by the board and signed on its behalf.



I M Greenfield
Director

Date: 1 April 2026

Page 3

 
PRODUCTION BUREAU LIMITED
 
 
 
DIRECTORS' REPORT
FOR THE YEAR ENDED 31 DECEMBER 2025

The directors present their report and the financial statements for the year ended 31 December 2025.

Directors' responsibilities statement

The directors are responsible for preparing the Strategic Report, the Directors' Report and the financial statements in accordance with applicable law and regulations.
 
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland'. Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Company and of the profit or loss of the Company for that period.

 In preparing these financial statements, the directors are required to:


select suitable accounting policies for the Company's financial statements and then apply them consistently;

make judgments and accounting estimates that are reasonable and prudent;

prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and to enable them to ensure that the financial statements comply with the Companies Act 2006They are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Results and dividends

The profit for the year, after taxation, amounted to £342,866 (2024 - £331,890).

Dividends paid during the year amounted to £375,000 (2024 - £350,000).

Directors

The directors who served during the year were:

I M Greenfield 
S A Edmonds 
E C Snowling 
R G Greenfield 
A J Frantom 
A D Mayes 

Page 4

 
PRODUCTION BUREAU LIMITED
 
 
 
DIRECTORS' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025

Future developments

The Company regularly reviews the product offering and seeks to innovate and adapt to the changing needs of our clients and the marketplace. Sustainable practices will guide our future business thinking as our clients now demand so much more of us in this area. 

Our growing experience in large scale events will also encourage us to think more widely of business opportunities in this area. 

The events industry is built on relationships, and continued investment in our people both existing and new talent, will be a priority, ensuring the teams who represents the Company with our clients, are the best they can be in knowledge, skills, and attitude.

The above will contribute to the continued business growth and profitability of the Company in the future.

Disclosure of information to auditors

Each of the persons who are directors at the time when this Directors' Report is approved has confirmed that:
 
so far as the director is aware, there is no relevant audit information of which the Company's auditors are unaware, and

the director has taken all the steps that ought to have been taken as a director in order to be aware of any relevant audit information and to establish that the Company's auditors are aware of that information.

Post balance sheet events

There have been no significant events affecting the Company since the year end.

Auditors

The auditorsMA Partners Audit LLPwill be proposed for reappointment in accordance with section 485 of the Companies Act 2006.

This report was approved by the board and signed on its behalf.
 





I M Greenfield
Director

Date: 1 April 2026

Page 5

 
PRODUCTION BUREAU LIMITED
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF PRODUCTION BUREAU LIMITED
 

Opinion


We have audited the financial statements of Production Bureau Limited (the 'Company') for the year ended 31 December 2025, which comprise the Statement of Comprehensive Income, the Analysis of Net Debt, the Balance Sheet, the Statement of Cash Flows, the Statement of Changes in Equity and the related notes, including a summary of significant accounting policiesThe financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).


In our opinion the financial statements:


give a true and fair view of the state of the Company's affairs as at 31 December 2025 and of its profit for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
have been prepared in accordance with the requirements of the Companies Act 2006.


Basis for opinion


We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the Company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.


Conclusions relating to going concern


In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.


Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the Company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.


Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.


Page 6

 
PRODUCTION BUREAU LIMITED
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF PRODUCTION BUREAU LIMITED (CONTINUED)


Other information


The other information comprises the information included in the Annual Report other than the financial statements and our Auditors' Report thereon. The directors are responsible for the other information contained within the Annual ReportOur opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.


We have nothing to report in this regard.


Opinion on other matters prescribed by the Companies Act 2006
 

In our opinion, based on the work undertaken in the course of the audit:


the information given in the Strategic Report and the Directors' Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
the Strategic Report and the Directors' Report have been prepared in accordance with applicable legal requirements.


Matters on which we are required to report by exception
 

In the light of the knowledge and understanding of the Company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report or the Directors' Report.


We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:


adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
the financial statements are not in agreement with the accounting records and returns; or
certain disclosures of directors' remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit.


Responsibilities of directors
 

As explained more fully in the Directors' Responsibilities Statement set out on page 4, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.


In preparing the financial statements, the directors are responsible for assessing the Company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the Company or to cease operations, or have no realistic alternative but to do so.


Page 7

 
PRODUCTION BUREAU LIMITED
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF PRODUCTION BUREAU LIMITED (CONTINUED)


Auditors' responsibilities for the audit of the financial statements
 

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditors' Report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.


Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below.

The objectives of our audit in respect of fraud, are; to identify and assess the risks of material misstatement of the financial statements due to fraud; to obtain sufficient appropriate audit evidence regarding the assessed risks of material misstatement due to fraud, through designing and implementing appropriate responses to those assessed risks; and to respond appropriately to instances of fraud or suspected fraud identified during the audit. However, the primary responsibility for the prevention and detection of fraud rests with both management and those charged with governance of the Company.

Our approach was as follows:

• We obtained an understanding of the legal and regulatory requirements applicable to the Company and   considered that the most significant are the Companies Act 2006, UK financial reporting standards as    issued by the Financial Reporting Council, and UK taxation legislation.

• We obtained an understanding of how the Company complies with these requirements by discussions    with management and those charged with governance.

• We assessed the risk of material misstatement of the financial statements, including the risk of material   misstatement due to fraud and how it might occur, by holding discussions with management and those    charged with governance.

• We inquired of management and those charged with governance as to any known instances of non-   compliance or suspected non-compliance with laws and regulations.

• Based on this understanding, we designed specific appropriate audit procedures to identify instances of   non-compliance with laws and regulations. This included making enquiries of management and those    charged with governance and obtaining additional corroborative evidence as required.
 


Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.


A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditors' Report.


Page 8

 
PRODUCTION BUREAU LIMITED
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF PRODUCTION BUREAU LIMITED (CONTINUED)


Use of our report
 

This report is made solely to the Company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006Our audit work has been undertaken so that we might state to the Company's members those matters we are required to state to them in an Auditors' Report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's members, as a body, for our audit work, for this report, or for the opinions we have formed.





Alistair Fish FCA (Senior Statutory Auditor)
  
for and on behalf of
MA Partners Audit LLP
 
Chartered Accountants and Statutory Auditors
  
7 The Close
Norwich
Norfolk
NR1 4DJ

1 April 2026
Page 9

 
PRODUCTION BUREAU LIMITED
 
 
STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED 31 DECEMBER 2025

2025
2024
Note
£
£

  

Turnover
 4 
12,878,081
12,479,065

Cost of sales
  
(5,892,206)
(6,155,980)

Gross profit
  
6,985,875
6,323,085

Administrative expenses
  
(6,436,645)
(5,816,894)

Operating profit
  
549,230
506,191

Interest payable and similar expenses
 9 
(45,541)
(60,904)

Profit before tax
  
503,689
445,287

Tax on profit
 10 
(160,823)
(113,397)

Profit for the financial year
  
342,866
331,890

There were no recognised gains and losses for 2025 or 2024 other than those included in the statement of comprehensive income.

There was no other comprehensive income for 2025 (2024:£NIL).

The notes on pages 17 to 30 form part of these financial statements.

Page 10

 
PRODUCTION BUREAU LIMITED
REGISTERED NUMBER: 04115489

BALANCE SHEET
AS AT 31 DECEMBER 2025

2025
2024
Note
£
£

Fixed assets
  

Tangible assets
 12 
2,696,310
2,602,011

  
2,696,310
2,602,011

Current assets
  

Stocks
  
34,275
34,275

Debtors: amounts falling due within one year
 13 
2,456,298
2,183,173

Cash at bank and in hand
  
447,376
1,508,567

  
2,937,949
3,726,015

Creditors: amounts falling due within one year
 14 
(2,955,184)
(3,514,678)

Net current (liabilities)/assets
  
 
 
(17,235)
 
 
211,337

Total assets less current liabilities
  
2,679,075
2,813,348

Creditors: amounts falling due after more than one year
 15 
(171,670)
(355,004)

Provisions for liabilities
  

Deferred tax
 19 
(236,110)
(154,915)

  
 
 
(236,110)
 
 
(154,915)

Net assets
  
2,271,295
2,303,429


Capital and reserves
  

Called up share capital 
 20 
2
2

Profit and loss account
 21 
2,271,293
2,303,427

  
2,271,295
2,303,429


The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




I M Greenfield
Director

Date: 1 April 2026

The notes on pages 17 to 30 form part of these financial statements.
Page 11

 
PRODUCTION BUREAU LIMITED
REGISTERED NUMBER: 04115489
    
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2025


Page 12

 
PRODUCTION BUREAU LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 DECEMBER 2025


Called up share capital
Profit and loss account
Total equity

£
£
£


At 1 January 2024
2
2,321,537
2,321,539


Comprehensive income for the year

Profit for the year
-
331,890
331,890


Contributions by and distributions to owners

Dividends: Equity capital
-
(350,000)
(350,000)



At 1 January 2025
2
2,303,427
2,303,429


Comprehensive income for the year

Profit for the year
-
342,866
342,866


Contributions by and distributions to owners

Dividends: Equity capital
-
(375,000)
(375,000)


At 31 December 2025
2
2,271,293
2,271,295


The notes on pages 17 to 30 form part of these financial statements.

Page 13

 
PRODUCTION BUREAU LIMITED
 

STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 DECEMBER 2025

2025
2024
£
£

Cash flows from operating activities

Profit for the financial year
342,866
331,890

Adjustments for:

Depreciation of tangible assets
463,946
402,691

Loss on disposal of tangible assets
36,826
(11,800)

Interest paid
45,541
60,904

Taxation charge
160,823
113,397

(Increase)/decrease in debtors
(273,125)
368,560

(Decrease)/increase in creditors
(561,504)
581,796

Corporation tax (paid)
(143,167)
(144,022)

Net cash generated from operating activities

72,206
1,703,416


Cash flows from investing activities

Purchase of tangible fixed assets
(605,879)
(320,169)

Sale of tangible fixed assets
10,807
54,000

HP interest paid
(10,089)
(11,339)

Net cash from investing activities

(605,161)
(277,508)

Cash flows from financing activities

Repayment of loans
(192,106)
(190,883)

New finance leases
164,700
-

Repayment of finance leases
(90,378)
(92,880)

Dividends paid
(375,000)
(350,000)

Interest paid
(35,452)
(49,565)

Net cash used in financing activities
(528,236)
(683,328)

Net (decrease)/increase in cash and cash equivalents
(1,061,191)
742,580
Page 14

 
PRODUCTION BUREAU LIMITED
 

STATEMENT OF CASH FLOWS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025


2025
2024

£
£



Cash and cash equivalents at beginning of year
1,508,567
765,987

Cash and cash equivalents at the end of year
447,376
1,508,567


Cash and cash equivalents at the end of year comprise:

Cash at bank and in hand
447,376
1,508,567

447,376
1,508,567


The notes on pages 17 to 30 form part of these financial statements.

Page 15

 
PRODUCTION BUREAU LIMITED
 

ANALYSIS OF NET DEBT
FOR THE YEAR ENDED 31 DECEMBER 2025






At 1 January 2025
Cash flows
New finance leases
Other non-cash changes
At 31 December 2025
£

£

£

£

£

Cash at bank and in hand

1,508,567

(1,061,191)

-

-

447,376

Debt due after 1 year

(333,495)

-

-

197,689

(135,806)

Debt due within 1 year

(194,482)

192,107

-

(197,689)

(200,064)

Finance leases

(66,774)

90,378

(164,700)

-

(141,096)


913,816
(778,706)
(164,700)
-
(29,590)

The notes on pages 17 to 30 form part of these financial statements.

Page 16

 
PRODUCTION BUREAU LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

1.


General information

The entity is a Company limited by shares, incorporated in the United Kingdom. The registered office address of the Company is Hall Farm, Gowthorpe Lane, Swardeston, Norwich, Norfolk, NR14 8DS. 

The principal activities of the Company continue to be those of communications, events production and design.

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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies (see note 3).

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:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.4

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

Page 17

 
PRODUCTION BUREAU LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

2.Accounting policies (continued)

 
2.5

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 profit or loss 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.

 
2.6

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. The current income tax charge is  calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: 
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

 
2.7

Tangible fixed assets

All assets costing more than £500 are capitalised.

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.

Page 18

 
PRODUCTION BUREAU LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

2.Accounting policies (continued)


2.7
Tangible fixed assets (continued)

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:

Leasehold property
-
5% straight line
Technical equipment
-
20% straight line
Operations
-
20% straight line
Other equipment
-
20% straight line
IT equipment
-
20% 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 profit or loss.

 
2.8

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 weighted average 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 profit or loss.

 
2.9

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.10

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. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the Company's cash management.

 
2.11

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Page 19

 
PRODUCTION BUREAU LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

2.Accounting policies (continued)

 
2.12

Financial instruments

Basic financial assets

Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.

Basic financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities.

Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial.

Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.

Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.

 
2.13

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Page 20

 
PRODUCTION BUREAU LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

3.


Judgments in applying accounting policies and key sources of estimation uncertainty

The following are the key assumptions concerning the future, and other key sources of estimation uncertainty at the end of the reporting period, that have a significant risk of causing a material misstatement to the carrying amount of assets and liabilities within the next financial year.

Useful economic lives of tangible fixed assets

The annual depreciation charge for tangible assets is sensitive to changes in the estimated useful economic lives and residual values of the assets. The useful economic lives and residual values are reassessed annually. They are amended when necessary to reflect current estimates, based on technological advancement, future investments, economic utilisation and the physical condition of the assets. See note 12 for the carrying amount of the tangible assets and note 2.7 for the useful economic lives for each class of assets.


4.


Turnover

The whole of the turnover is attributable to the principal activities.

Analysis of turnover by country of destination:

2025
2024
£
£

United Kingdom
12,267,354
11,923,302

Rest of Europe
610,727
555,763

12,878,081
12,479,065



5.


Operating profit

The operating profit is stated after charging:

2025
2024
£
£

Other operating lease rentals
77,763
77,763


6.


Auditors' remuneration

The Company has taken advantage of the exemption not to disclose amounts paid for non-audit services as these are disclosed in the consolidated accounts of the parent Company.

Page 21

 
PRODUCTION BUREAU LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

7.


Employees

Staff costs, including directors' remuneration, were as follows:


2025
2024
£
£

Wages and salaries
4,089,861
3,848,821

Social security costs
486,547
387,492

Cost of defined contribution scheme
155,429
142,884

4,731,837
4,379,197


The average monthly number of employees, including the directors, during the year was as follows:


        2025
        2024
            No.
            No.







Employees
103
99


8.


Directors' remuneration

2025
2024
£
£

Directors' emoluments
502,963
488,842

Company contributions to defined contribution pension schemes
38,667
36,000

541,630
524,842


During the year retirement benefits were accruing to 4 directors (2024 - 4) in respect of defined contribution pension schemes.

The highest paid director received remuneration of £119,157 (2024 - £120,580).

The value of the Company's contributions paid to a defined contribution pension scheme in respect of the highest paid director amounted to £10,000 (2024 - £10,000).

Page 22

 
PRODUCTION BUREAU LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

9.


Interest payable and similar expenses

2025
2024
£
£


Bank interest payable
35,452
49,565

Finance leases and hire purchase contracts
10,089
11,339

45,541
60,904


10.


Taxation


2025
2024
£
£

Corporation tax


Current tax on profits for the year
79,628
143,167

Adjustments in respect of previous periods
-
474


Total current tax
79,628
143,641

Deferred tax


Origination and reversal of timing differences
81,195
(30,244)

Total deferred tax
81,195
(30,244)


160,823
113,397
Page 23

 
PRODUCTION BUREAU LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
 
10.Taxation (continued)


Factors affecting tax charge for the year

The tax assessed for the year is higher than (2024 - higher than) the standard rate of corporation tax in the UK of 25% (2024 - 25%). The differences are explained below:

2025
2024
£
£


Profit on ordinary activities before tax
503,689
445,287


Profit on ordinary activities multiplied by standard rate of corporation tax in the UK of 25% (2024 - 25%)
125,922
111,322

Effects of:


Expenses not deductible for tax purposes
18,631
14,875

Capital allowances for year in excess of depreciation
17,197
16,970

Adjustments to tax charge in respect of prior periods
-
474

Short-term timing difference leading to an increase (decrease) in taxation
(927)
(30,244)

Total tax charge for the year
160,823
113,397


Factors that may affect future tax charges

There were no factors that may affect future tax charges.


11.


Dividends

2025
2024
£
£


Dividends paid
375,000
350,000

Page 24

 
PRODUCTION BUREAU LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

12.


Tangible fixed assets


Leasehold property
Technical equipment
Operations
IT equipment
Other equipment
Total

£
£
£
£
£
£



Cost or valuation


At 1 January 2025
2,943,315
946,527
361,493
974,034
106,500
5,331,869


Additions
86,269
319,589
33,386
144,446
22,189
605,879


Disposals
(20,811)
(82,429)
(49,244)
(365,517)
(18,260)
(536,261)



At 31 December 2025

3,008,773
1,183,687
345,635
752,963
110,429
5,401,487



Depreciation


At 1 January 2025
989,172
766,599
192,250
681,281
100,557
2,729,859


Charge for the year on owned assets
147,768
129,994
46,578
119,197
6,764
450,301


Charge for the year on financed assets
-
-
13,645
-
-
13,645


Disposals
(7,724)
(77,803)
(44,742)
(340,563)
(17,796)
(488,628)



At 31 December 2025

1,129,216
818,790
207,731
459,915
89,525
2,705,177



Net book value



At 31 December 2025
1,879,557
364,897
137,904
293,048
20,904
2,696,310



At 31 December 2024
1,954,143
179,928
169,243
292,753
5,944
2,602,011

The net book value of assets held under finance leases or hire purchase contracts, included above, are as follows:


2025
2024
£
£



Motor vehicles
29,784
54,581

Other fixed assets
152,766
25,493

182,550
80,074

Page 25

 
PRODUCTION BUREAU LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

13.


Debtors

2025
2024
£
£


Trade debtors
1,568,110
1,387,397

Other debtors
23,264
9,445

Prepayments and accrued income
864,924
786,331

2,456,298
2,183,173



14.


Creditors: Amounts falling due within one year

2025
2024
£
£

Bank loans
200,064
194,482

Trade creditors
712,244
479,057

Corporation tax
79,628
143,167

Other taxation and social security
451,926
526,134

Obligations under finance lease and hire purchase contracts
105,232
45,265

Other creditors
448,507
394,700

Accruals and deferred income
957,583
1,731,873

2,955,184
3,514,678


The following liabilities were secured:

2025
2024
£
£



Bank loans
200,064
194,482

Obligations under finance leases and hire purchase contracts
105,232
45,265

305,296
239,747

Details of security provided:

The bank loan is secured by a debenture and a legal charge over freehold property owned by Bloomcrown Ltd.

Hire purchase and finance lease obligations are secured on the assets financed.

Page 26

 
PRODUCTION BUREAU LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

15.


Creditors: Amounts falling due after more than one year

2025
2024
£
£

Bank loans
135,806
333,495

Obligations under finance leases and hire purchase contracts
35,864
21,509

171,670
355,004


The following liabilities were secured:

2025
2024
£
£



Bank Loans
135,806
333,495

Obligations under finance lease and hire purchase contracts
35,864
21,509

171,670
355,004

Details of security provided:

The bank loan is secured by a debenture and a legal charge over freehold property owned by Bloomcrown Ltd.

Hire purchase and finance lease obligations are secured on the assets financed.


16.


Loans


Analysis of the maturity of loans is given below:


2025
2024
£
£

Amounts falling due within one year

Bank loans
200,064
194,482

Amounts falling due 1-2 years

Bank loans
96,065
200,064

Amounts falling due 2-5 years

Bank loans
39,742
133,431


335,871
527,977


Page 27

 
PRODUCTION BUREAU LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

17.


Hire purchase and finance leases


Minimum lease payments under hire purchase fall due as follows:

2025
2024
£
£


Within one year
105,232
45,265

Between 1-5 years
35,864
21,509

141,096
66,774


18.


Financial instruments

2025
2024
£
£

Financial assets


Financial assets measured at amortised cost
2,630,527
3,073,939


Financial liabilities


Financial liabilities measured at amortised cost
(1,567,827)
(1,389,712)


Financial assets measured at amortised cost comprise cash and cash equivalents, trade debtors, amounts owed by group undertakings, other debtors and accrued income.


Financial liabilities measured at amortised cost comprise trade creditors, amounts owed to group undertakings, finance lease payables, accruals and bank borrowings.

Page 28

 
PRODUCTION BUREAU LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

19.


Deferred taxation




2025


£






At beginning of year
154,915


Charged to profit or loss
81,195



At end of year
236,110

The provision for deferred taxation is made up as follows:

2025
2024
£
£


Accelerated capital allowances
236,110
154,915


20.


Share capital

2025
2024
£
£
Allotted, called up and fully paid



2 Ordinary Shares shares of £1.00 each
2
2



21.


Reserves

Profit and loss account

The profit and loss account reserve represents cumulative profits net of dividends paid and other adjustments.


22.


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 £155,429 (2024 - £142,884). Contributions totalling £30,588 (2024 - £Nil) were payable to the fund at the balance sheet date and are included in creditors.

Page 29

 
PRODUCTION BUREAU LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

23.


Commitments under operating leases

At 31 December 2025 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:

2025
2024
£
£


Not later than 1 year
77,763
77,763

Later than 1 year and not later than 5 years
311,052
311,052

Later than 5 years
560,782
638,545

949,597
1,027,360


24.


Controlling party

As at 31 December 2025, the ultimate parent undertaking is Bloomcrown Limited. Bloomcrown Limited is controlled by a director, IM Greenfield.

 
Page 30