Registration number: 05558622

DFA Productions Limited

Contents

Balance Sheet	1
Notes to the Unaudited Financial Statements	2 to 7

DFA Productions Limited

(Registration number: 05558622)
Balance Sheet as at 31 October 2025

	Note	2025 £		2024 £
Fixed assets
Intangible assets	4		-		7,000
Current assets
Debtors	6	-		429
Cash at bank and in hand		244		-
		244		429
Creditors: Amounts falling due within one year	7	(22,288)		(58,666)
Net current liabilities			(22,044)		(58,237)
Net liabilities			(22,044)		(51,237)
Capital and reserves
Called up share capital	9	1,000		1,000
Retained earnings		(23,044)		(52,237)
Shareholders' deficit			(22,044)		(51,237)

For the financial 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.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 23 June 2026
 

......................................... D J Fowler Director

DFA Productions Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
York House
Cottingley Business Park
Bradford
West Yorkshire
BD16 1PE

These financial statements were authorised for issue by the director on 23 June 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

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 disclosure and presentation requirements of Section 1A and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The company's functional and presentation currency is pounds sterling.

Going concern

The company has the ongoing support of the director who has confirmed they will not call for repayment of their loan on terms that would be prejudicial to the company's continuing activities. Having considered the validity of the going concern concept in relation to these accounts, the director has concluded that the company will continue in operation for the foreseeable future and has therefore prepared the financial statements on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax.

The company recognises revenue when the amount of revenue can be measured reliably and it is probable that future economic benefits will flow to the entity.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current corporation 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 taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

DFA Productions Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Office equipment	20% straight line basis

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Goodwill	5% straight line basis

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company's shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

DFA Productions Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

Financial instruments

Financial assets

Basic financial assets, including trade and other receivables, are initially recognised at transaction price, 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 for a similar asset. Such assets are subsequently carried at amortised cost using the effective interest method.

At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss and any subsequent reversal is recognised in profit or loss.

Financial assets are derecognised when (a) the contractual rights to the cash flows from the asset expire or are settled, or (b) substantially all the risks and rewards of the ownership of the asset are transferred to another party or (c) control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions.

Financial liabilities

Basic financial liabilities, including trade and other payables, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest for a similar debt instrument.

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

Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.
 

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

DFA Productions Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

4	Intangible assets

	Goodwill  £	Total £
Cost or valuation
At 1 November 2024	140,000	140,000
At 31 October 2025	140,000	140,000
Amortisation
At 1 November 2024	133,000	133,000
Amortisation charge	7,000	7,000
At 31 October 2025	140,000	140,000
Carrying amount
At 31 October 2025	-	-
At 31 October 2024	7,000	7,000

5	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 November 2024	2,664	2,664
At 31 October 2025	2,664	2,664
Depreciation
At 1 November 2024	2,664	2,664
At 31 October 2025	2,664	2,664
Carrying amount
At 31 October 2025	-	-
At 31 October 2024	-	-

DFA Productions Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

6

Debtors

	2025 £	2024 £
Other debtors	-	429
	-	429

7

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	8	17,455	54,504
Trade creditors		-	2,322
Taxation and social security		3,473	-
Accruals and deferred income		1,360	1,840
		22,288	58,666

8	Loans and borrowings

Current loans and borrowings

	2025 £	2024 £
Bank borrowings	444	915
Bank overdrafts	-	9,182
Other borrowings	17,011	44,407
	17,455	54,504

9	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary shares of £1 each	1,000	1,000	1,000	1,000

DFA Productions Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

10	Related party transactions

Expenditure with and payables to related parties

2025	Key management £
Amounts payable to related party	17,011

2024	Key management £
Amounts payable to related party	44,407