Caseware UK (AP4) 2024.0.164 2024.0.164 2025-07-12 2025-07-12 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2024-07-13 No description of principal activity false 1 1 true true false 14279148 2024-07-13 2025-07-12 14279148 2023-03-31 2024-07-12 14279148 2025-07-12 14279148 2024-07-12 14279148 c:Director1 2024-07-13 2025-07-12 14279148 d:CurrentFinancialInstruments 2025-07-12 14279148 d:CurrentFinancialInstruments 2024-07-12 14279148 d:CurrentFinancialInstruments d:WithinOneYear 2025-07-12 14279148 d:CurrentFinancialInstruments d:WithinOneYear 2024-07-12 14279148 d:ShareCapital 2025-07-12 14279148 d:ShareCapital 2024-07-12 14279148 c:FRS102 2024-07-13 2025-07-12 14279148 c:AuditExempt-NoAccountantsReport 2024-07-13 2025-07-12 14279148 c:FullAccounts 2024-07-13 2025-07-12 14279148 c:PrivateLimitedCompanyLtd 2024-07-13 2025-07-12 14279148 e:PoundSterling 2024-07-13 2025-07-12 iso4217:GBP xbrli:pure

Registered number: 14279148 MODI PRODUCTIONS LTD UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 12 JULY 2025
MODI PRODUCTIONS LTD REGISTERED NUMBER: 14279148 STATEMENT OF FINANCIAL POSITION AS AT 12 JULY 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Current assets |  |  |  |  |
Stocks |  | 11,995,595 |  | 12,131,681 |
Debtors: amounts falling due within one year | 4 | 522,589 |  | 752,774 |
Cash at bank and in hand | 5 | 432,928 |  | 17,299 |
|  | 12,951,112 |  | 12,901,754 |
Creditors: amounts falling due within one year | 6 | (12,951,012) |  | (12,901,654) |
Net current assets |  |  | 100 |  | 100
Total assets less current liabilities |  |  | 100 |  | 100
Net assets |  |  | 100 |  | 100
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
|  |  | 100 |  | 100
The director considers 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 director acknowledges his 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 1 July 2026.
B Navidi
Director
The notes on pages 2 to 4 form part of these financial statements. Page 1
MODI PRODUCTIONS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 12 JULY 2025
1. | General information
Modi Productions Ltd is a private company limited by shares and registered in England & Wales. The address of its registered office is Suit G041 Quality Court, Chancery lane, London, WC2A 1HR. The comparative period period covers the period from 01 April 2023 to 12 July 2024. 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 comprises distribution revenue receivable and is recognised in the Statement of Income and Retained Earnings in the period it is contractually due.
| 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 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 2.5 | Taxation
Tax is recognised in the Statement of Income and Retained Earnings. 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. The Company is eligible to claim a tax credit on film production costs; the tax credit comprises relief based on total net costs and an additional deduction for enhanceable expenditure. The Company claims a payment based on the amount of enhanced expenditure and carries losses arising from total net costs forward against future profits.
| 2.6 | Stocks
Stocks comprise film production costs, which are recorded as a current asset net of the relevant tax credit. Film production costs are amortised to the Statement of Income and Retained Earnings over the period in which rights to the relevant production are being exploited by the Company
| 2.7 | Debtors
Short term debtors are measured at the transaction price, less any impairment. Page 2
MODI PRODUCTIONS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 12 JULY 2025 2.Accounting policies (continued)
| 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, less any impairment.
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2024 - 1).
4. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 226,295 | 286,306
| Tax recoverable | 296,294 | 466,468
|  | 522,589 | 752,774
5. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 432,928 | 17,299
| Less: bank overdrafts | - | (34,389)
|  | 432,928 | (17,090)
Page 3
MODI PRODUCTIONS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 12 JULY 2025
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank overdrafts | - | 34,389
| Trade creditors | 48,914 | 19,800
| Other taxation and social security | 6,093 | 33,668
| Other creditors | 12,871,005 | 12,317,795
| Accruals and deferred income | 25,000 | 496,002
|  | 12,951,012 | 12,901,654
7. | Controlling party
Throughout the period, the company was under the control of the director by virtue of his shareholding.
Page 4