ACCOUNTS - Final Accounts

Registered number: 08291910

DBO PRODUCTIONS LIMITED

UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025


DBO PRODUCTIONS LIMITED

CONTENTS

	Page
Statement of Financial Position	1
Notes to the Financial Statements	2 - 3


DBO PRODUCTIONS LIMITED REGISTERED NUMBER:08291910

STATEMENT OF FINANCIAL POSITION

AS AT 30 NOVEMBER 2025

	2025	2024
Note	£	£


Current assets
Debtors: amounts falling due within one year	4	14,782	15,820
Current asset investments		61,598	47,813
Cash at bank and in hand		3,613	1,214
		79,993	64,847
Current liabilities
Creditors: amounts falling due within one year	5	(231,319)	(173,354)

Net liabilities		(151,326)	(108,507)

Capital and reserves
Called up share capital	6	114,000	114,000
Share premium account		36,000	36,000
Profit and loss account		(301,326)	(258,507)
		(151,326)	(108,507)

The directors consider 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 year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their 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 comprehensive income 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 by:

G N Dellal

Director

Date: 7 July 2026

The notes on pages 2 to 3 form part of these financial statements.

Page 1


DBO PRODUCTIONS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

1.	General information

DBO Productions Limited is a limited liability company incorporated in England and Wales with its registered office at 5 Elstree Gate, Elstree Way, Borehamwood, Hertfordshire, WD6 1JD.

The principal activity of the company was that of film production.

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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of 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 directors have provided an interest free loan to the company for an indefinite period and will provide additional loans if required to enable it to continue trading for the foreseeable future. As a result the financial statements have been prepared on the going concern basis.

2.3

Debtors

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

2.4

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty.

2.5

Creditors

Short term creditors are measured at the transaction price.

2.6

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.

2.7

Interest income

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

Page 2


DBO PRODUCTIONS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

2.Accounting policies (continued)

2.8

Research and development

In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research shall be recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised on a straight-line basis over their useful economic lives, which range from 3 to 6 years.

If it is not possible to distinguish between the research phase and the development phase of an internal project, the expenditure is treated as if it were all incurred in the research phase only.

Employees

The average monthly number of employees, including directors, during the year was 3 (2024 - 3).

Debtors

					2025	2024
					£	£


Other debtors	14,782	15,820

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

Taxation and social security	6,367	39
Other creditors	222,045	170,905
Accruals and deferred income	2,907	2,410
	231,319	173,354

6.	Share capital
		2025	2024
		£	£

Allotted, called up and fully paid

114,000 Ordinary shares of £1 each	114,000	114,000

Page 3