Canna Production Services Limited

Financial Statements for the Year Ended 31 October 2025

DIRECTOR:

E E Hatcher

REGISTERED OFFICE:

Radnor House

Greenwood Close

Cardiff Gate Business Park

Cardiff

CF23 8AA

REGISTERED NUMBER:

07422295 (England and Wales)

ACCOUNTANTS:

BPU Limited

Chartered Accountants

Radnor House

Greenwood Close

Cardiff Gate Business Park

Cardiff

CF23 8AA

BANKERS:

Lloyds TSB plc

514 Cowbridge Road East

Victoria Park

Cardiff

CF5 1BL

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Canna Production Services Limited for the year ended 31 October 2025 which comprise the Profit & Loss account, 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 within the ICAEW's regulations and guidance at icaew.com/membershandbook.

This report is made solely to the director of Canna Production Services Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Canna Production Services Limited and state those matters that we have agreed to state to the director of Canna Production Services Limited in this report in accordance with icaew/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Canna Production Services Limited and its director for our work or for this report.

It is your duty to ensure that Canna Production Services 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 loss of Canna Production Services Limited. You consider that Canna Production Services Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Canna Production Services 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.

BPU Limited

Chartered Accountants

31 July 2026

FIXED ASSETS

Tangible assets

3

1,234

1,543

CURRENT ASSETS

Debtors

4

3,700

4,246

Cash at bank

368

181

4,068

4,427

CREDITORS

Amounts falling due within one year

5

10,534

6,572

NET CURRENT LIABILITIES

(6,466

)

(2,145

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(5,232

)

(602

)

CREDITORS

Amounts falling due after more than one year

6

-

3,300

NET LIABILITIES

(5,232

)

(3,902

)

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

(5,233

)

(3,903

)

SHAREHOLDERS' FUNDS

(5,232

)

(3,902

)

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

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

The director acknowledges her 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 Profit & Loss account has not been delivered.

The financial statements were approved by the director and authorised for issue on 30 July 2026 and were signed by:

E E Hatcher - Director

1.	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.

The accounts have been prepared on a going concern basis which is considered appropriate due to the continuing support of the director, shareholder and creditors.

Turnover

Turnover represents net invoiced sales of television production services, excluding value added tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment

-

20% reducing balance

2.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

3.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 November 2024

and 31 October 2025

4,966

DEPRECIATION

At 1 November 2024

3,423

Charge for year

309

At 31 October 2025

3,732

NET BOOK VALUE

At 31 October 2025

1,234

At 31 October 2024

1,543

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors & prepayments

3,700

4,246

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

3,300

4,400

Other creditors & accruals

7,234

2,172

10,534

6,572

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

3,300

7.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 October 2025 and 31 October 2024:

2025

2024

£

£

E E Hatcher

Balance outstanding at start of year

546

1,258

Amounts repaid

(546

)

(712

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

546