REGISTERED NUMBER: 08064042 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

James MCCallum Productions Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J A Mccallum

E Mccallum

REGISTERED OFFICE:

22 Home Mead,

Corsham

SN13 9UB

REGISTERED NUMBER:

08064042 (England and Wales)

ACCOUNTANTS:

Reed & Co Accountants Limited

Marralomeda

Westward Road

Bristol

Avon

BS13 8DA

FIXED ASSETS

Tangible assets

4

5,248

6,536

CURRENT ASSETS

Debtors

5

22,843

24,185

Cash at bank

1,779

310

24,622

24,495

CREDITORS

Amounts falling due within one year

6

23,143

22,992

NET CURRENT ASSETS

1,479

1,503

TOTAL ASSETS LESS CURRENT LIABILITIES

6,727

8,039

CREDITORS

Amounts falling due after more than one year

7

11,403

15,392

NET LIABILITIES

(4,676

)

(7,353

)

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

(4,678

)

(7,355

)

(4,676

)

(7,353

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 4 June 2026 and were signed on its behalf by:

J A Mccallum - Director

1.	STATUTORY INFORMATION

James MCCallum Productions Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

37,217

Additions

457

At 31 March 2026

37,674

DEPRECIATION

At 1 April 2025

30,681

Charge for year

1,745

At 31 March 2026

32,426

NET BOOK VALUE

At 31 March 2026

5,248

At 31 March 2025

6,536

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Other debtors

22,843

24,185

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans and overdrafts

3,420

2,850

Taxation and social security

18,788

19,252

Other creditors

935

890

23,143

22,992

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans

11,403

15,392

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

Mr J & Mrs E McCallum

Directors

2026

2025

Capital introduced

1,003

-

Capital withdrawn

-

12,183

Dividends

-

-

At the year end the amount due from the directors was £17,079 (2025 - £18,082).