Liberte Productions Limited

	Page
Company Information	1
Abridged Statement of Financial Position	2—3
Notes to the Abridged Financial Statements	4—6

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Abridged Statement of Financial Position

As At 30 September 2025

Abridged Statement of Financial Position

Registered number: 11571255

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		4,136		3,885

			4,136		3,885
CURRENT ASSETS
Debtors		1,734,279		591,777
Investments		1		1
Cash at bank and in hand		715,429		2,064,147

		2,449,709		2,655,925
Creditors: Amounts Falling Due Within One Year		(196,625 )		(71,951 )

NET CURRENT ASSETS (LIABILITIES)			2,253,084		2,583,974

TOTAL ASSETS LESS CURRENT LIABILITIES			2,257,220		2,587,859

PROVISIONS FOR LIABILITIES
Deferred Taxation			(1,034 )		(972 )

NET ASSETS			2,256,186		2,586,887

CAPITAL AND RESERVES
Called up share capital	5		100		100
Income Statement			2,256,086		2,586,787

SHAREHOLDERS' FUNDS			2,256,186		2,586,887

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Liberte Productions Limited

Abridged Statement of Financial Position (continued)

As At 30 September 2025

For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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

The directors acknowledge their 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 Income Statement.

All of the company's members have consented to the preparation of an Abridged Statement of Financial Position for the year end 30 September 2025 in accordance with section 444(2A) of the Companies Act 2006.

The financial statements were approved by the board of directors and authorised for issue on 19 June 2026 and were signed on its behalf by:

Ms K Davey

Director

The notes on pages 4 to 6 form part of these financial statements.

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Liberte Productions Limited

Notes to the Abridged Financial Statements

For The Year Ended 30 September 2025

Notes to the Abridged Financial Statements

1. General Information

Liberte Productions Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11571255 . The registered office is 78 York Street, London, W1H 1DP.

The presentation currency of the financial statements is the Pound Sterling (£).

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. The policies adopted for the recognition of turnover are as follows:

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

Revenue from a contract to provide services is recognised in the period in which services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

(a) the amount of revenue can be measured reliably;

(b) it is probable that the economic benefits associated with the transaction will flow to the company;

(d) the costs incurred and the costs to complete the contract can be measured 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	25% on cost
Fixtures & Fittings	25% on cost
Computer Equipment	25% on cost

2.4. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position 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.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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Liberte Productions Limited

Notes to the Abridged Financial Statements (continued)

For The Year Ended 30 September 2025

2.5. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

2.6. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the income statement as they become payable in accordance with the rules of the scheme.

2.7. Investments

Investments in a project are initially recognised at fair value, which is normally the transaction price less transaction costs. Where fair value cannot be measured reliably, investments are included at cost less impairment.

3. Average Number of Employees

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

4. Tangible Assets

	Total
	£
Cost
As at 1 October 2024	88,946
Additions	3,726

As at 30 September 2025	92,672

Depreciation
As at 1 October 2024	85,061
Provided during the period	3,475

As at 30 September 2025	88,536

Net Book Value
As at 30 September 2025	4,136

As at 1 October 2024	3,885

5. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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Liberte Productions Limited

Notes to the Abridged Financial Statements (continued)

For The Year Ended 30 September 2025

6. Directors Advances, Credits and Guarantees

	As at 1 October 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 30 September 2025
	£	£	£	£	£
Ms K Davey	(233 )	3,848	(3,490 )	-	125

The advance was repaid in full after the year end. In the previous year, the advance was £559 and was repaid by the end of the previous financial year end. The advances are interest free and repayable on demand.

7. Related Party Transactions

Debtors include loans advanced to NK image Limited of £1,420,000 (2024: £200,000) and Show Studio Limited of £7,938 (2024: £Nil). Both are related companies, controlled by the director, Mr N Knight.

The loans are interest free, unsecured and repayable on demand.

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Directors	Ms K Davey
	Mrs C Knight

Company Number	11571255

Registered Office	78 York Street
	London
	W1H 1DP

Business	22D Ebury Street
	Belgravia
	London
	SW1W 0LU