REGISTERED NUMBER: OC307261 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 5 APRIL 2026

FOR

OLIVER TWIST PRODUCTIONS LLP

Page

General Information

1

Balance Sheet

3

Notes to the Financial Statements

5

DESIGNATED MEMBERS:

S M Avery-Gee

M A Bates

J E G Bateson

K Belfield

R D Bennetta

A M Biggs

M F A Borrelli

A Brooks

A Brooks

D E Brunsden

J N Buchanan

K J Budge

A J J Butler

A M Chapman

R H Christie

C Davies

J S Dodd

S Floyd

A J Ford

G Galimberti

Dr S Garnett

N C Gawthorpe

P W Geldeard

A J Gilbert

S J Gowers

D N Green

J S Green

M R Green

C Hancock

P J Higgins

N C Ingram

R B Jones

M R Kilminster

A L King

T P Levy

K Mahmood

J S Mankoo

A C A McBride

J McCollum

D S McCreadie

S McManaman

B P Meehan

S G Mills

P M Mullins

S Narda

D L Newland

A K Palmer

R J Patel

C J Phillips

J I Portner

P Renucci

A Rivela

K J G H Ross

A D Smith

J N Stewart

R M Suss

G H Thomas

A Truelove

P A Unwin

B C Wheeler

M Frost

REGISTERED OFFICE:

55 Loudoun Road

St John's Wood

London

NW8 0DL

REGISTERED NUMBER:

OC307261 (England and Wales)

ACCOUNTANTS:

mgr Weston Kay LLP

Chartered Accountants

55 Loudoun Road

St John's Wood

London

NW8 0DL

CURRENT ASSETS

Cash at bank

11,428

14,488

CREDITORS

Amounts falling due within one year

4

(3,000

)

(3,000

)

NET CURRENT ASSETS

8,428

11,488

TOTAL ASSETS LESS CURRENT LIABILITIES

8,428

11,488

PROVISIONS FOR LIABILITIES

(198,088

)

(198,088

)

NET LIABILITIES ATTRIBUTABLE TO MEMBERS

(189,660

)

(186,600

)

LOANS AND OTHER DEBTS DUE TO MEMBERS

5

909,314

909,314

MEMBERS' OTHER INTERESTS

Capital accounts

5,731,834

5,731,834

Other reserves

(6,830,808

)

(6,827,748

)

(189,660

)

(186,600

)

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

5

909,314

909,314

Members' other interests

(1,098,974

)

(1,095,914

)

(189,660

)

(186,600

)

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 5 April 2026.

The members acknowledge their responsibilities for:

(a)	ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the LLP 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 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

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

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Profit and Loss Account has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 14 July 2026 and were signed by:

A M Biggs - Designated member

D E Brunsden - Designated member

1.	STATUTORY INFORMATION

Oliver Twist Productions LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with the Statement of Recommended Practice "Accounting by Limited Liability Partnerships" issued in December 2021, together with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" ("FRS 102") and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the limited liability partnership. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

Going concern

At the time of approving the financial statements, the members have a reasonable expectation that the limited liability partnership has adequate resources to continue in operational existence for the foreseeable future. The limited liability partnership made a loss for the year of £3,060 (2025: £3,015) and at the year end had net liabilities of £189,660 (2025: £186,600). The limited liability partnership is funded by contributions from the members and the members are confident that they will continue funding the limited liability partnership in this way for the foreseeable future. The members therefore consider it appropriate to continue to adopt the going concern basis of accounting in preparing the financial statements.

Provisions

Provisions are recognised when the limited liability partnership has a legal or constructive present obligation as a result of a past event, it is probable that the limited liability partnership will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the reporting end date, taking into account the risks and uncertainties surrounding the obligation. Where the effect of the time value of money is material, the amount expected to be required to settle the obligation is recognised at present value. When a provision is measured at present value, the unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

3.	EMPLOYEE INFORMATION

The average number of employees during the year was NIL (2025 - NIL).

4.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

5.4.26

5.4.25

£

£

Other creditors

3,000

3,000

5.

LOANS AND OTHER DEBTS DUE TO MEMBERS

In the event of a winding up the amounts included in "Loans and other debts due to members" will rank equally with unsecured creditors.

6.	RELATED PARTY TRANSACTIONS

The LLP has provided security in the form of fixed and floating charges over certain assets to Barclays Bank Plc and Rp Productions Sa in support of loans taken by members to provide the capital of the LLP. In turn the LLP has secured any risk that may arise as a result of these fixed and floating charges by entering into arrangements with Bank of Scotland to act as a guaranteeing bank and to provide a letter of credit to Barclays Bank PLC and Rp Productions Sa.