ACCOUNTS - Final Accounts preparation

Registered number: 07008487

SEABRIGHT PRODUCTIONS LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 OCTOBER 2025

SEABRIGHT PRODUCTIONS LIMITED

CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF SEABRIGHT PRODUCTIONS LIMITED
FOR THE PERIOD ENDED 31 OCTOBER 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Seabright Productions Limited for the period ended 31 October 2025 which comprise the balance sheet and the related notes from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation.

This report is made solely to the Director of Seabright Productions Limited in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Seabright Productions Limited and state those matters that we have agreed to state to the Director of Seabright Productions Limited in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Seabright Productions Limited and its Director for our work or for this report.

It is your duty to ensure that Seabright Productions Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Seabright Productions Limited. You consider that Seabright Productions Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or review of the financial statements of Seabright Productions Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Nyman Libson Paul LLP

Chartered Accountants

Regina House

124 Finchley Road

London

NW3 5JS

28 July 2026

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SEABRIGHT PRODUCTIONS LIMITED

REGISTERED NUMBER: 07008487

BALANCE SHEET

AS AT 31 OCTOBER 2025

		2025		2024
Note		£		£


Current assets
Debtors: amounts falling due within one year	4	-		9,890
Cash at bank and in hand		142		68
		142		9,958
Creditors: amounts falling due within one year	5	-		(2,000)
Net current assets			142		7,958
Total assets less current liabilities			142		7,958

Net assets			142		7,958

Capital and reserves
Called up share capital	1	1
Profit and loss account	141	7,957
	142	7,958

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 period 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 28 July 2026.

J A R Seabright

Director

The notes on pages 4 to 6 form part of these financial statements.

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SEABRIGHT PRODUCTIONS LIMITED

REGISTERED NUMBER: 07008487

BALANCE SHEET (CONTINUED)

AS AT 31 OCTOBER 2025

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SEABRIGHT PRODUCTIONS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 OCTOBER 2025

1.	General information

Seabright Productions Limited is a private company limited by shares and registered in England and Wales. The address of its registered office is 100 Black Prince Road, London, SE1 7SJ.

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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and 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

Going concern

The company meets its day to day working capital requirements through its own resources which has provided funds specifically to invest in theatrical productions.
The director has prepared forecasts and cash flow projections based on a number of potential scenarios. These, together with the reserves and cash held, indicate that the company has adequate resources to continue in operational existence for the foreseeable future. It is, however, difficult to determine the assumptions that will prove to be the most appropriate therefore there is an element of uncertainty existing.
After reviewing the forecasts and projections, at the time of approving these financial statements, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the next twelve months. The director therefore considers it appropriate to continue to adopt the going concern basis in preparing the company's financial statements.

2.3

Revenue

Revenue comprises net box office receipts and amounts receivable for services supplied during the period. Revenue is recognised in the Statement of Comprehensive Income in the period it is contractually due.

2.4

Debtors

Short term debtors are measured at transaction price, less any impairment.

2.5

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.

2.6

Creditors

Short term creditors are measured at the transaction price.

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SEABRIGHT PRODUCTIONS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 OCTOBER 2025

2.Accounting policies (continued)

2.7

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

2.8

Interest income

Interest income is recognised in profit or loss using the effective interest method.

2.9

Taxation

Tax is recognised in the statement of comprehensive income. 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 theatre 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.

Employees

The average monthly number of employees, including directors, during the period was 5 (2024 - 5).

Debtors

					2025	2024
					£	£


Other debtors	-	9,890
	-	9,890

5.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Accruals and deferred income	-	2,000
	-	2,000

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SEABRIGHT PRODUCTIONS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 OCTOBER 2025

6.	Controlling party

During the current and preceeding year, the company was under the control of J A R Seabright by virtue of his shareholding.

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