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Registered number: 04215069 PLATFORM POST PRODUCTION LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 SEPTEMBER 2025
PLATFORM POST PRODUCTION LIMITED COMPANY INFORMATION
Directors | J Beighton
| J R Cryer
Registered number | 04215069
Registered office | 6 D'Arblay Street
| London
| W1F 8DN
Accountants | Ecovis Wingrave Yeats UK Limited
| Chartered Accountants
| 3rd Floor, Waverley House
| 7-12 Noel Street
| London
| W1F 8GQ
PLATFORM POST PRODUCTION LIMITED CONTENTS
| Page
Balance Sheet | 1 - 2
Statement of Changes in Equity | 3
Notes to the Financial Statements | 4 - 10
PLATFORM POST PRODUCTION LIMITED REGISTERED NUMBER: 04215069 BALANCE SHEET AS AT 30 SEPTEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 3 |  | 2,983 |  | 48,549
|  |  | 2,983 |  | 48,549
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 4 | 388,990 |  | 379,629 |
Cash at bank and in hand |  | 50,117 |  | 70,370 |
|  | 439,107 |  | 449,999 |
Creditors: amounts falling due within one year | 5 | (235,190) |  | (221,739) |
Net current assets |  |  | 203,917 |  | 228,260
Total assets less current liabilities |  |  | 206,900 |  | 276,809
Provisions for liabilities |  |  |  |  |
Deferred tax | 6 | - |  | (2,576) |
|  |  | - |  | (2,576)
Net assets |  |  | 206,900 |  | 274,233
Capital and reserves |  |  |  |  |
Called up share capital | 7 |  | 67 |  | 67
Other reserves |  |  | 33 |  | 33
Profit and loss account |  |  | 206,800 |  | 274,133
|  |  | 206,900 |  | 274,233
Page 1
PLATFORM POST PRODUCTION LIMITED REGISTERED NUMBER: 04215069 BALANCE SHEET (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 Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. 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 on 25 June 2026.
J Beighton
Director
The notes on pages 4 to 10 form part of these financial statements. Page 2
PLATFORM POST PRODUCTION LIMITED STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 30 SEPTEMBER 2025
| Called up share capital | Other reserves | Profit and loss account | Total equity
| £ | £ | £ | £
At 1 October 2023 (as previously stated) | 67 | 33 | 694,884 | 694,984
Prior year adjustment - correction of error | - | - | (3,100) | (3,100)
At 1 October 2023 (as previously restated) | 67 | 33 | 691,784 | 691,884
Loss for the year | - | - | (332,651) | (332,651)
Dividends: Equity capital | - | - | (85,000) | (85,000)
At 1 October 2024 | 67 | 33 | 274,133 | 274,233
Profit for the year | - | - | 12,667 | 12,667
Dividends: Equity capital | - | - | (80,000) | (80,000)
At 30 September 2025 | 67 | 33 | 206,800 | 206,900
| The notes on pages 4 to 10 form part of these financial statements.
Page 3
PLATFORM POST PRODUCTION LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
1. | General information
Platform Post Production Limited is a private company, limited by shares, domiciled in England and Wales, registration number 04215069. The company's registered office is 6 D'Arblay Street, London, W1F 8DN. 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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The following principal accounting policies have been applied:
| 2.2 | Going concern
The directors are committed to ensuring that the Company can meet its liabilities as and when they fall due for a period of at least 12 months from the date of approval of these financial statements. As a result, the directors consider it appropriate that these financial statements are prepared on the going concern basis.
| 2.3 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Page 4
PLATFORM POST PRODUCTION LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.4 | 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. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.5 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.6 | 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.
| 2.7 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds. Page 5
PLATFORM POST PRODUCTION LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.8 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. 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 balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.9 | Leasing and hire purchase commitments
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible assets and depreciated over the shorter of the lease term and their useful lives. Obligations under such agreements are included in creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period. Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
| 2.10 | 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. Page 6
PLATFORM POST PRODUCTION LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.10 | Tangible fixed assets (continued)
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:
|  |  |  | Long-term leasehold property | - | 20% | Straight line
|  |  |  | Plant and machinery | - | 20% | Straight line
|  |  |  | Office equipment | - | 20% | - 30% Straight line
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.
| 2.11 | Provisions for liabilities
Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation. Provisions are charged as an expense to profit or loss in the year that the Company becomes aware of the obligation, and are measured at the best estimate at the balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties. When payments are eventually made, they are charged to the provision carried in the Balance Sheet.
| 2.12 | Investment property
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares. Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or in case of an out-right short-term loan that is not at market rate, the financial asset or liability is measured, initially at the present value of future cash flows discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost, unless it qualifies as a loan from a director in the case of a small company, or a public benefit entity concessionary loan. Page 7
PLATFORM POST PRODUCTION LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.13 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Tangible fixed assets
|  | Freehold property | Plant and machinery | Office equipment | Total
|  | £ | £ | £ | £
| Cost or valuation |  |  |  |
| At 1 October 2024 | 454,022 | 652,163 | 240,562 | 1,346,747
| Additions | - | - | 3,521 | 3,521
| At 30 September 2025 | 454,022 | 652,163 | 244,083 | 1,350,268
| Depreciation |  |  |  |
| At 1 October 2024 | 454,022 | 603,614 | 240,562 | 1,298,198
| Charge for the year on owned assets | - | 48,549 | 538 | 49,087
| At 30 September 2025 | 454,022 | 652,163 | 241,100 | 1,347,285
| Net book value |  |  |  |
| At 30 September 2025 | - | - | 2,983 | 2,983
| At 30 September 2024 | - | 48,549 | - | 48,549
| Barclays Bank PLC hold a fixed and floating charge over the assets of the Company in respect of the Company's overdraft facility.
Page 8
PLATFORM POST PRODUCTION LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
4. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 209,050 | 226,375
| Prepayments and accrued income | 156,115 | 153,254
| Deferred taxation | 23,825 | -
|  | 388,990 | 379,629
5. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 101,636 | 67,078
| Amounts owed to group undertakings | 3,548 | 1,744
| Other taxation and social security | 117,202 | 140,231
| Other creditors | 8,806 | 5,771
| Accruals and deferred income | 3,998 | 6,915
|  | 235,190 | 221,739
| The amounts owed to group understandings are unsecured, interest-free and repayable on demand.
6. | Deferred taxation
|  | 2025 | 2024
|  | £ | £
| At beginning of year | (2,576) | (21,964)
| Charged to profit or loss | 26,401 | 19,388
| At end of year | 23,825 | (2,576)
Page 9
PLATFORM POST PRODUCTION LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 6.Deferred taxation (continued)
| The deferred taxation balance is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | 858 | (3,380)
| Other short term timing differences | 1,554 | 804
| Losses and other deductions | 21,413 | -
|  | 23,825 | (2,576)
7. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 67 (2024 - 67) Ordinary shares of £1.00 each | 67 | 67
8. | Pension commitments
The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £17,760 (2024 - £19,761). The amount payable to the fund at the balance sheet date was £6,215 (2024 - £3,216).
9. | Related party transactions
| The Company has taken the exemption under FRS 102, Section 33 Related Party Disclosures paragraph 33.1A, whereby the Company is not required to disclose transactions with other wholly owned subsidiaries and members of the group.
Page 10