ACCOUNTS - Final Accounts preparation

Cash and cash equivalents

Registered number: 15075696

FLY LITTLE BIRD LTD

UNAUDITED

FINANCIAL STATEMENTS

FOR THE PERIOD FROM 01 DECEMBER 2023 TO 31 MAY 2025

FLY LITTLE BIRD LTD

CONTENTS

	Page
Balance sheet	1 - 2
Notes to the financial statements	3 - 5

FLY LITTLE BIRD LTD

REGISTERED NUMBER: 15075696

BALANCE SHEET

AS AT 31 MAY 2025

	31 May	30 November
	2025	2023
Note	£	£


Current assets
Debtors: amounts falling due within one year	4	759,083		-
Cash at bank and in hand	5	221,809		10
		980,892		10
Creditors: amounts falling due within one year	6	(715,054)		-
Net current assets			265,838		10
Total assets less current liabilities			265,838		10

Net assets			265,838		10

Capital and reserves
Called up share capital	7	10	10
Profit and loss account		265,828	-
		265,838	10

FLY LITTLE BIRD LTD

REGISTERED NUMBER: 15075696

BALANCE SHEET (CONTINUED)

AS AT 31 MAY 2025

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 profit and loss account 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:

J Davies

Director

Date: 28 May 2026

The notes on pages 3 to 5 form part of these financial statements.

FLY LITTLE BIRD LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MAY 2025

1.	General information

Fly Little Bird Ltd is a private company, limited by shares, registered in England and Wales, registration number 15075696. The registered office address is C/O Smb Llp, 87-91 Newman Street, London, W1T 3EY.

The principal activity of the company is that of book publishing, motion picture, video and television programme post-production activities.

The company was dormant in the prior period and commenced trading on 1 December 2023.

On 13 August 2025, the company extended its accounting period from 30 November 2024 to 31 May 2025.

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 company's functional and presentational currency is pound sterling.

The following principal accounting policies have been applied:

2.2

Turnover

Turnover from book publishing, motion picture, video and television programme post-production activities 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.

2.3

Government grants

Grants are accounted under the accruals model as permitted by FRS 102. Grants relating to expenditure on tangible fixed assets are credited to profit or loss at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income.

Government grants, including Audio-Visual Expenditure Credits ("AVEC") are recognised as other operating income. The recognition of AVEC grants are aligned over the period in which related costs attached to the grant are incurred.

FLY LITTLE BIRD LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MAY 2025

2.Accounting policies (continued)

2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The company is eligible to claim a tax credit on production costs. The tax 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 profit.

2.5

Debtors

Short-term debtors are measured at transaction price, less any impairment.

2.6

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.

2.7

Creditors

Short-term creditors are measured at the transaction price.

2.8

Financial instruments

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.

Employees

The average monthly number of employees, including directors, during the period was 5 (2023 - 2).

Debtors

					31 May	30 November
					2025	2023
					£	£


Other debtors	433,064	-
Accrued income	326,019	-
	759,083	-

FLY LITTLE BIRD LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MAY 2025

	Cash at bank and in hand	221,809	10

Other creditors	15,790	-
Accruals	699,264	-
	715,054	-

Allotted, called up and fully paid

10 Ordinary shares of £1.00 each	10	10