ACCOUNTS - Final Accounts preparation

Registered number: 12851186

SECOND HALF PRODUCTIONS LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 SEPTEMBER 2025

SECOND HALF PRODUCTIONS LIMITED

REGISTERED NUMBER: 12851186

BALANCE SHEET

AS AT 30 SEPTEMBER 2025

		2025		2024
Note		£		£


Current assets
Debtors: amounts falling due within one year	4	414,503		518,403
Cash at bank and in hand	5	612,173		623,564
		1,026,676		1,141,967
Creditors: amounts falling due within one year	6	(725,053)		(787,620)
Net current assets			301,623		354,347
Total assets less current liabilities			301,623		354,347

Net assets			301,623		354,347

Capital and reserves
Called up share capital	12	12
Profit and loss account	301,611	354,335
	301,623	354,347

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 income and retained earnings 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 24 June 2026.

Alan Stacey

Director

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

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SECOND HALF PRODUCTIONS LIMITED

REGISTERED NUMBER: 12851186

BALANCE SHEET (CONTINUED)

AS AT 30 SEPTEMBER 2025

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SECOND HALF PRODUCTIONS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

1.	General information

Second Half Productions Limited is a private company limited by shares and registered in England & Wales. The address of its registered office is 124 Finchley Road, London NW3 5JS.

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 requirements and 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 comprises of general management fees and royalties received and is recognised in the statement of income and retained earnings in the period in which the services are provided.

2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

2.4

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.

2.5

Debtors

Short term debtors are measured at transaction price, less any impairment.

2.6

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.

2.7

Creditors

Short term creditors are measured at the transaction price.

Employees

The average monthly number of employees, including directors, during the year was 5 (2024 - 5).

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SECOND HALF PRODUCTIONS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Debtors

					2025	2024
					£	£


Trade debtors	30,000	321,750
Other debtors	374,106	190,050
Prepayments and accrued income	10,397	6,603
	414,503	518,403

5.	Cash and cash equivalents
		2025	2024
		£	£

Cash at bank and in hand	612,173	623,564
	612,173	623,564

6.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Trade creditors	38,740	38,557
Other taxation and social security	20,836	42,395
Other creditors	630,587	665,368
Accruals and deferred income	34,890	41,300
	725,053	787,620

7.	Related party transactions
	At the reporting date, the company owed £235,000 (2024: £235,000) to R O'Rahilly, a director of the company.

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