REGISTERED NUMBER: 04033771

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

FOR

CAESAR PRODUCTIONS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs A Schoolman

P Schoolman

SECRETARY:

Mrs A Schoolman

REGISTERED OFFICE:

10 London Mews

London

W2 1HY

REGISTERED NUMBER:

04033771

ACCOUNTANTS:

Stein Richards

Chartered Accountants

10 London Mews

Paddington

LONDON

W2 1HY

FIXED ASSETS

Tangible assets

4

2,429

2,501

Investments

5

2

2

2,431

2,503

CURRENT ASSETS

Debtors

6

91,223

89,991

Cash at bank

15,098

70,894

106,321

160,885

CREDITORS

Amounts falling due within one year

7

59,295

77,816

NET CURRENT ASSETS

47,026

83,069

TOTAL ASSETS LESS CURRENT LIABILITIES

49,457

85,572

CREDITORS

Amounts falling due after more than one year

8

27,568

33,947

NET ASSETS

21,889

51,625

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

21,887

51,623

SHAREHOLDERS' FUNDS

21,889

51,625

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 2 June 2026 and were signed on its behalf by:

Mrs A Schoolman - Director

1.	STATUTORY INFORMATION

Caesar Productions Ltd is a private company, limited by shares , registered in Not specified/Other. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

At the balance sheet date the company has a net deficit and is reliant on the continued support of its creditors.The directors considers the going concern basis to be appropriate and therefore the financial statements do not include any adjustments that might result from the withdrawal of support from the creditors.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

Turnover 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; and

- the costs incurred and the costs to complete the contract can be measured reliably.

Tangible fixed assets

Tangible fixed assets are stated at historical cost or valuation less accumulated depreciation. Depreciation is provided at rates calculated to write the cost or valuation less residual value of each asset over its expected life as follows:-

Plant and Machinery - 25% Reducing balance

Financial instruments

The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities such as trade and other debtors and creditors and loans to related parties.

The basic financial debtors and liabilities as listed above are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future payments / receipts discounted at a market rate of interest. Such instruments are subsequently carried at amortised cost using the effective interest method, less any impairment. An impairment review is undertaken annually at the balance sheet date.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

COST

At 1 August 2024

4,510

4,581

9,091

Additions

-

2,548

2,548

At 31 July 2025

4,510

7,129

11,639

DEPRECIATION

At 1 August 2024

3,536

3,054

6,590

Charge for year

244

2,376

2,620

At 31 July 2025

3,780

5,430

9,210

NET BOOK VALUE

At 31 July 2025

730

1,699

2,429

At 31 July 2024

974

1,527

2,501

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 August 2024

and 31 July 2025

2

NET BOOK VALUE

At 31 July 2025

2

At 31 July 2024

2

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Amounts owed by group undertakings

86,494

86,494

Other debtors

4,729

3,497

91,223

89,991

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Bank loans and overdrafts

6,892

7,407

Trade creditors

358

9,322

Taxation and social security

-

2,124

Other creditors

52,045

58,963

59,295

77,816

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.7.25

31.7.24

£

£

Bank loans

27,568

33,947

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

-

4,320

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 July 2025 and 31 July 2024:

31.7.25

31.7.24

£

£

Mrs A Schoolman and P Schoolman

Balance outstanding at start of year

(18,516

)

(90,727

)

Amounts advanced

13,788

102,718

Amounts repaid

(43,816

)

(30,507

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(48,544

)

(18,516

)