REGISTERED NUMBER: 02695415 (England and Wales)

Hardcash Productions Limited

Unaudited Financial Statements For The Year Ended 31 August 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Ms L S Bonner

D C M Henshaw

SECRETARY:

D C M Henshaw

REGISTERED OFFICE:

71-75 Shelton Street

Covent Garden

London

WC2H 8JQ

REGISTERED NUMBER:

02695415 (England and Wales)

ACCOUNTANTS:

Streets ISA Ltd

Building 15

Gateway 1000

Arlington Business Park

Stevenage

Hertfordshire

SG1 2FP

FIXED ASSETS

Tangible assets

4

6,483

5,487

CURRENT ASSETS

Stocks

-

334,138

Debtors

5

92,199

136,506

Cash at bank and in hand

106,332

47,889

198,531

518,533

CREDITORS

Amounts falling due within one year

6

(191,957

)

(506,843

)

NET CURRENT ASSETS

6,574

11,690

TOTAL ASSETS LESS CURRENT LIABILITIES

13,057

17,177

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

12,957

17,077

13,057

17,177

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

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

The directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 August 2026 and were signed on its behalf by:

D C M Henshaw - Director

1.	STATUTORY INFORMATION

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

2.	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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Furniture

Fixtures

and

and

Computer

fittings

fittings

equipment

Totals

£

£

£

£

COST

At 1 September 2024

5,125

41,005

5,042

51,172

Additions

-

-

3,272

3,272

At 31 August 2025

5,125

41,005

8,314

54,444

DEPRECIATION

At 1 September 2024

4,694

40,536

455

45,685

Charge for year

108

306

1,862

2,276

At 31 August 2025

4,802

40,842

2,317

47,961

NET BOOK VALUE

At 31 August 2025

323

163

5,997

6,483

At 31 August 2024

431

469

4,587

5,487

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

35,053

42,487

Other debtors

6,252

23,937

Tax

35,136

35,020

Prepayments and accrued income

15,758

35,062

92,199

136,506

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

-

401,114

Trade creditors

50,439

61,531

Amounts owed to group undertakings

5,072

27,575

Tax

18,184

235

Social security and other taxes

391

785

VAT

22,089

2,695

Other creditors

3,538

6,698

Directors' current accounts

465

1,710

Accruals and deferred income

91,779

4,500

191,957

506,843

7.	RELATED PARTY DISCLOSURES

Hardcash Holdings owns 100% of Hardcash Productions.