MALCOLM PRODUCTIONS LIMITED


Director	Lee Stewart Grumett


Company Secretary	Sophie Alexandra Moss Grumett


Registered Address	Grove House C/O Daud Qadri & Co 2 Woodberry Grove
	North Finchley
	London
	N12 0DR


Registered Number	06832825 (England and Wales)

Balance Sheet as at
31 March 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Intangible assets	3		25,408		29,037
Tangible assets	4		56,284		325,706
Investments	6		74,024		70,840
Investment property	5		273,699		-
			429,415		425,583
Current assets
Debtors	7	45,251		74,241
Cash at bank and on hand		314,113		271,707
		359,364		345,948
Creditors amounts falling due within one year	9	(56,914)		(81,143)
Net current assets (liabilities)			302,450		264,805
Total assets less current liabilities			731,865		690,388
Provisions for liabilities	10		(14,071)		(13,002)
Net assets			717,794		677,386
Capital and reserves
Called up share capital			100		100
Profit and loss account			717,694		677,286
Shareholders' funds			717,794		677,386

The company was entitled to exemption from audit for this reporting period 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 their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 21 July 2026, and are signed on its behalf by:

Lee Stewart Grumett
Director
Registered Company No. 06832825

MALCOLM PRODUCTIONS LIMITED

Notes to the Financial Statements
for the year ended 31 March 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Intangible assets
	Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


	Reducing balance (%)	Straight line (years)
Vehicles	-	10
Office Equipment	10	-

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Investment property
	The investment property is accounted for under FRS 102, Section 16 Investment Property. Investment property is remeasured to fair value at each balance sheet date with fair value gains and losses being reported in profit or loss. Investment properties are valued using RICS open market valuation on a freehold basis.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	4		3

3.	Intangible assets

	Goodwill	Total
	£	£
Cost or valuation
At 01 April 25	36,297	36,297
At 31 March 26	36,297	36,297
Amortisation and impairment
At 01 April 25	7,260	7,260
Charge for year	3,629	3,629
At 31 March 26	10,889	10,889
Net book value
At 31 March 26	25,408	25,408
At 31 March 25	29,037	29,037

4.	Tangible fixed assets

	Land & buildings	Vehicles	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 April 25	273,699	49,584	27,013	350,296
Additions	-	-	11,632	11,632
Transfers	(273,699)	-	-	(273,699)
At 31 March 26	-	49,584	38,645	88,229
Depreciation and impairment
At 01 April 25	-	9,916	14,674	24,590
Charge for year	-	4,958	2,397	7,355
At 31 March 26	-	14,874	17,071	31,945
Net book value
At 31 March 26	-	34,710	21,574	56,284
At 31 March 25	273,699	39,668	12,339	325,706

5.	Investment property
	The amount of £273,699 represents the reclassification of land and buildings to investment property. The investment property has been valued by the directors, who have concluded that its fair value is not materially different from its carrying amount.


		£
	Additions	273,699
	At 31 March 26	273,699

6.	Fixed asset investments

	Other investments¹	Total
	£	£
Cost or valuation
At 01 April 25	70,840	70,840
Revaluations	3,184	3,184
At 31 March 26	74,024	74,024
Net book value
At 31 March 26	74,024	74,024
At 31 March 25	70,840	70,840

	Notes
	¹Other investments other than loans

7.	Debtors: amounts due within one year

	2026	2025
	£	£
Trade debtors / trade receivables	38,392	74,241
Other debtors	6,859	-
Total	45,251	74,241

8.	Current asset investments

9.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	4,327	4,796
Taxation and social security	47,284	71,423
Other creditors	457	624
Accrued liabilities and deferred income	4,846	4,300
Total	56,914	81,143

10.	Provisions for liabilities

	2026	2025
	£	£
Net deferred tax liability (asset)	14,071	13,002
Total	14,071	13,002

11.	Related party transactions
	As at year end, the company owed to the directors and participants of £457 (2025: £623).