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Registered number: 00424566 JAMES PERRY PRODUCTIONS LIMITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
JAMES PERRY PRODUCTIONS LIMITED REGISTERED NUMBER: 00424566 STATEMENT OF FINANCIAL POSITION AS AT 30 SEPTEMBER 2025
|  | 2024 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Intangible assets | 5 |  | 16,666 |  | 27,133
Tangible assets | 6 |  | 636 |  | 2,541
|  |  | 17,302 |  | 29,674
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 7 | 20,286 |  | 181,416 |
Cash at bank and in hand | 8 | 191,919 |  | 157,520 |
|  | 212,205 |  | 338,936 |
Creditors: amounts falling due within one year | 9 | (29,114) |  | (65,144) |
Net current assets |  |  | 183,091 |  | 273,792
Net assets |  |  | 200,393 |  | 303,466
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 5,102 |  | 5,102
Profit and loss account |  |  | 195,291 |  | 298,364
|  |  | 200,393 |  | 303,466
Page 1
JAMES PERRY PRODUCTIONS LIMITED REGISTERED NUMBER: 00424566 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 30 SEPTEMBER 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 year 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 statement of comprehensive income 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:
................................................ William Marks
Director
Date: 19 June 2026
The notes on pages 3 to 8 form part of these financial statements. Page 2
JAMES PERRY PRODUCTIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
1. | General information
James Perry Productions Limited is a private company, limited by shares, registered in England and Wales, registration number 00424566. The registered office is 10 Queen Street Place, London, EC4R 1AG. The accounts are presented in GBP. 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 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.
| 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 | 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 current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income. Page 3
JAMES PERRY PRODUCTIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.5 | Intangible assets
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years. The estimated useful lives range as follows:
|  |  |  | Copyright/ Fliming rights | - | 3 | years
| 2.6 | Tangible fixed assets
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. 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:
|  |  |  | Computer equipment | - | 3 years
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.
| 2.7 | Debtors
Short term debtors are measured at transaction price, less any impairment.
| 2.8 | 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.
| 2.9 | Creditors
Short term creditors are measured at the transaction price.
3. | Employees
| The average monthly number of employees, including directors, during the year was 3 (2024 - 3).
Page 4
JAMES PERRY PRODUCTIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
4. | Taxation
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Corporation tax |  |
| Current tax on profits for the year | - | 47,959
|  | - | 47,959
| Total current tax | - | 47,959
| Factors affecting tax charge for the year
| There were no factors that affected the tax charge for the year which has been calculated on the profits on ordinary activities before tax at the standard rate of corporation tax in the UK of 25% (2024 - 25%)
| Factors that may affect future tax charges
There were no factors that may affect future tax charges. Page 5
JAMES PERRY PRODUCTIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
5. | Intangible assets
|  | Copyright
|  | £
| Cost |
| At 1 October 2024 | 32,000
| At 30 September 2025 | 32,000
| Amortisation |
| At 1 October 2024 | 4,867
| Charge for the year on owned assets | 10,467
| At 30 September 2025 | 15,334
| Net book value |
| At 30 September 2025 | 16,666
| At 30 September 2024 | 27,133
Page 6
JAMES PERRY PRODUCTIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
6. | TANGIBLE FIXED ASSETS
|  | Computer equipment
|  | £
| Cost or valuation |
| At 1 October 2024 | 7,103
| At 30 September 2025 | 7,103
| Depreciation |
| At 1 October 2024 | 4,562
| Charge for the year on owned assets | 1,905
| At 30 September 2025 | 6,467
| Net book value |
| At 30 September 2025 | 636
| At 30 September 2024 | 2,541
Page 7
JAMES PERRY PRODUCTIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
7. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 3,503 | 1,516
| Accrued income | 16,783 | 179,900
|  | 20,286 | 181,416
8. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 191,919 | 157,520
9. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 6,635 | 5,857
| Corporation tax | - | 47,959
| Other taxation and social security | 22,479 | 10,816
| Other creditors | - | 512
|  | 29,114 | 65,144
Page 8