Company Registration No. 11872842 (England and Wales)
Cup Full Productions Limited
Unaudited accounts
for the year ended 31 March 2026
Cup Full Productions Limited
Unaudited accounts
Contents
Cup Full Productions Limited
Company Information
for the year ended 31 March 2026
Director
James Neil Parkes
Company Number
11872842 (England and Wales)
Registered Office
104 Raeburn Road
Sidcup
DA15 8RF
England
Accountants
Accounts Studio Ltd
20-22 Wenlock Road
London
N1 7GU
Cup Full Productions Limited
Statement of financial position
as at 31 March 2026
Tangible assets
2,267
3,023
Cash at bank and in hand
16,086
18,026
Creditors: amounts falling due within one year
(10,079)
(11,291)
Net current assets
6,007
13,935
Total assets less current liabilities
8,274
16,958
Creditors: amounts falling due after more than one year
(308)
(967)
Provisions for liabilities
Called up share capital
100
100
Profit and loss account
7,434
15,134
Shareholders' funds
7,534
15,234
For the year ending 31 March 2026 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 15 June 2026 and were signed on its behalf by
James Neil Parkes
Director
Company Registration No. 11872842
Cup Full Productions Limited
Notes to the Accounts
for the year ended 31 March 2026
Cup Full Productions Limited is a private company, limited by shares, registered in England and Wales, registration number 11872842. The registered office is 104 Raeburn Road, Sidcup, DA15 8RF, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
25% on reducing balance
Computer equipment
25% on reducing balance
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Cup Full Productions Limited
Notes to the Accounts
for the year ended 31 March 2026
4
Tangible fixed assets
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At 1 April 2025
232
7,442
7,674
At 31 March 2026
232
7,442
7,674
At 1 April 2025
164
4,487
4,651
Charge for the year
17
739
756
At 31 March 2026
181
5,226
5,407
At 31 March 2026
51
2,216
2,267
At 31 March 2025
68
2,955
3,023
Amounts falling due within one year
6
Creditors: amounts falling due within one year
2026
2025
Obligations under finance leases and hire purchase contracts
611
611
Taxes and social security
9,468
10,680
7
Creditors: amounts falling due after more than one year
2026
2025
Obligations under finance leases and hire purchase contracts
308
967
8
Average number of employees
During the year the average number of employees was 1 (2025: 1).