Inteva Productions Limited

	Page
Accountants' Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—7

Report to the director on the preparation of the unaudited statutory accounts of Inteva Productions Limited for the period 1 September 2025 to 30 April 2026

To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Inteva Productions Limited which comprise the Profit and Loss Account, 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/gb/en/member/standards/rules-and-standards/rulebook.html.

This report is made to the director of Inteva Productions Limited , as a body, in accordance with the terms of our engagement letter dated 15 September 2016. Our work has been undertaken solely to prepare for your approval the accounts of Inteva Productions Limited and state those matters that we have agreed to state to the director of Inteva Productions Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at https://www.accaglobal.com/gb/en/technical-activities/technical-resources-search/2009/october/factsheet-163-audit-exempt-companies.html. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Inteva Productions Limited and its director as a body for our work or for this report.

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

We have not been instructed to carry out an audit or a review of the accounts of Inteva 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 financial statements.

20th August 2026

DJ Coulter & Associates Limited

Chartered Certified Accountants

Wellesley House

7 Clarence Parade

Cheltenham

GL50 3NY

Page 1

Page 2

Inteva Productions Limited

Balance Sheet

As At 30 April 2026

Balance Sheet

Registered number: 04045322

		30 April 2026		31 August 2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		2,954		4,233

			2,954		4,233
CURRENT ASSETS
Debtors	5	2,447		19,881
Cash at bank and in hand		4,365		12,953

		6,812		32,834
Creditors: Amounts Falling Due Within One Year	6	(3,332 )		(28,141 )

NET CURRENT ASSETS (LIABILITIES)			3,480		4,693

TOTAL ASSETS LESS CURRENT LIABILITIES			6,434		8,926

Creditors: Amounts Falling Due After More Than One Year	7		(8,905 )		(8,905 )

NET (LIABILITIES)/ASSETS			(2,471 )		21

CAPITAL AND RESERVES
Called up share capital	8		200		200
Profit and Loss Account			(2,671 )		(179 )

SHAREHOLDERS' FUNDS			(2,471)		21

Page 2

Page 3

Inteva Productions Limited

Balance Sheet (continued)

As At 30 April 2026

For the period ending 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Jeffrey Whiteley

Director

20th August 2026

The notes on pages 4 to 7 form part of these financial statements.

Page 3

Page 4

Inteva Productions Limited

Notes to the Financial Statements

For the Period 1 September 2025 to 30 April 2026

Notes to the Financial Statements

1. General Information

Inteva Productions Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04045322 . The registered office is Wellesley House, 7 Clarence Parade, Cheltenham, Gloucestershire, GL50 3NY.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% reducing balance
Commercial Vehicles	25% reducing balance

2.4. Leasing and Hire Purchase Contracts

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.

Page 4

Page 5

Inteva Productions Limited

Notes to the Financial Statements (continued)

For the Period 1 September 2025 to 30 April 2026

2.5. Taxation

Income tax expense represents the sum of the tax currently payable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Current tax is recognised in profit or loss for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current tax is recognised in other comprehensive income or directly in equity respectively.

2.6. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2025: NIL)

4. Tangible Assets

	Plant & Machinery	Commercial Vehicles	Total
	£	£	£
Cost
As at 1 September 2025	13,172	2,333	15,505
Disposals	(2,109 )	(2,333 )	(4,442 )

As at 30 April 2026	11,063	-	11,063

Depreciation
As at 1 September 2025	9,158	2,114	11,272
Provided during the period	586	-	586
Disposals	(1,634 )	(2,115 )	(3,749 )

As at 30 April 2026	8,110	(1 )	8,109

Net Book Value
As at 30 April 2026	2,953	1	2,954

As at 1 September 2025	4,014	219	4,233

Page 5

Page 6

Inteva Productions Limited

Notes to the Financial Statements (continued)

For the Period 1 September 2025 to 30 April 2026

5. Debtors

	30 April 2026	31 August 2025
	£	£
Due within one year
Prepayments and accrued income	-	18,094
Other debtors	-	660
Corporation tax recoverable assets	-	1,127
VAT	2,084	-
Director's loan account	363	-

	2,447	19,881

6. Creditors: Amounts Falling Due Within One Year

	30 April 2026	31 August 2025
	£	£
Trade creditors	-	4,211
Bank loans and overdrafts	1,706	1,621
Corporation tax	1,626	-
VAT	-	2,333
Accruals and deferred income	-	17,981
Director's loan account	-	1,995

	3,332	28,141

7. Creditors: Amounts Falling Due After More Than One Year

	30 April 2026	31 August 2025
	£	£
Bank loans	8,905	8,905

8. Share Capital

	30 April 2026	31 August 2025
Allotted, called up and fully paid	£	£
190 Ordinary Shares of £ 1.000 each	190	190
5 Ordinary A shares of £ 1.000 each	5	5
2 Ordinary B shares of £ 1.000 each	2	2
3 Ordinary C shares of £ 1.000 each	3	3

	200	200

Page 6

Page 7

Inteva Productions Limited

Notes to the Financial Statements (continued)

For the Period 1 September 2025 to 30 April 2026

9. Directors Advances, Credits and Guarantees

Dividends paid to directors

	30 April 2026	31 August 2025
	£	£
Mr Jeffrey Whiteley	8,000	34,000

10. Dividends

	30 April 2026	31 August 2025
	£	£
On equity shares:
Final dividend paid	8,000	34,000

11. Controlling Party

The company's controlling party is Jeffrey Whiteley by virtue of his ownership of 82% of the issued share capital in the company.

Page 7