SMM Productions Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 12971980

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		2,482		2,200

			2,482		2,200
CURRENT ASSETS
Debtors	5	255		-
Cash at bank and in hand		1,828		423

		2,083		423
Creditors: Amounts Falling Due Within One Year	6	(2,764 )		(326 )

NET CURRENT ASSETS (LIABILITIES)			(681 )		97

TOTAL ASSETS LESS CURRENT LIABILITIES			1,801		2,297

Creditors: Amounts Falling Due After More Than One Year	7		(5,951 )		(5,513 )

NET LIABILITIES			(4,150 )		(3,216 )

CAPITAL AND RESERVES
Called up share capital	8		10,000		10,000
Profit and Loss Account			(14,150 )		(13,216 )

SHAREHOLDERS' FUNDS			(4,150)		(3,216)

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SMM Productions Limited

Balance Sheet (continued)

As At 31 October 2025

For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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 Samuel Martin

Director

23/04/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

SMM Productions Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12971980 . The registered office is 8 Chalton Crescent, Havant, PO9 4TP.

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. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

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:

Plant & Machinery	20% Reducing balance
Motor Vehicles	25% Reducing balance

2.4. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 8)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Total
	£	£	£
Cost
As at 1 November 2024	-	2,400	2,400
Additions	1,040	-	1,040

As at 31 October 2025	1,040	2,400	3,440

Depreciation
As at 1 November 2024	-	200	200
Provided during the period	208	550	758

As at 31 October 2025	208	750	958

...CONTINUED

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SMM Productions Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

Net Book Value
As at 31 October 2025	832	1,650	2,482

As at 1 November 2024	-	2,200	2,200

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	255	-

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	2	(1 )
Bank loans and overdrafts	502	-
VAT	2,260	327

	2,764	326

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Other loans	305	-
Directors loan account	5,646	5,513

	5,951	5,513

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	10,000	10,000

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