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Registered number: 05984937 SPIDER PLANT PRODUCTIONS LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 NOVEMBER 2025
SPIDER PLANT PRODUCTIONS LIMITED REGISTERED NUMBER: 05984937 STATEMENT OF FINANCIAL POSITION AS AT 30 NOVEMBER 2025
| 2025 | 2025 | 2024 | 2024
Note | £ | £ | £ | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 69,611 |  | 74,245
|  |  | 69,611 |  | 74,245
Current assets |  |  |  |  |
Debtors: amounts falling due after more than one year | 5 | 161,802 |  | 190,881 |
Debtors: amounts falling due within one year | 5 | 42,628 |  | 97,447 |
Cash at bank and in hand |  | 99,953 |  | 80,019 |
|  | 304,383 |  | 368,347 |
Creditors: amounts falling due within one year | 6 | (35,962) |  | (64,428) |
Net current assets |  |  | 268,421 |  | 303,919
Total assets less current liabilities |  |  | 338,032 |  | 378,164
Provisions for liabilities |  |  |  |  |
Deferred tax | 7 | (17,403) |  | (18,561) |
|  |  | (17,403) |  | (18,561)
Net assets |  |  | 320,629 |  | 359,603
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1 |  | 1
Profit and loss account |  |  | 320,628 |  | 359,602
|  |  | 320,629 |  | 359,603
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SPIDER PLANT PRODUCTIONS LIMITED REGISTERED NUMBER: 05984937 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 30 NOVEMBER 2025 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 year 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 by:
G Foster
Director
Date: 25 August 2026
The notes on pages 3 to 8 form part of these financial statements. Page 2
SPIDER PLANT PRODUCTIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
1. | General information
Spider Plant Productions Limited is a private company limited by shares incorporated in the United Kingdom and registered in England and Wales. The address of its registered office is 124 Finchley Road, London, NW3 5JS and the address of its principal place of business is AIR Studios, Lyndhurst Hall, Lyndhurst Road, Hampstead, London NW3 5NG. 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 | Foreign currency translation
Functional and presentation currency The company's functional and presentational currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss.
| 2.3 | Revenue
Turnover represents revenue recognised by the company in respect of music engineering services provided and the hire of equipment supplied during the year which is invoiced upon completion of the project. It also includes royalties received in respect of past performance which are recognised upon receipt. Turnover is recognised to the extent that it is probable that the economic benefits will flow to the company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates and value added tax.
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method. Page 3
SPIDER PLANT PRODUCTIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025 2.Accounting policies (continued)
| 2.5 | Pensions
The company makes optional payments into the director's personal pension plan, the assets of which are held separately from the company in an independently administered fund. The contributions are recognised as an expense in the Statement of income and retained earnings in the period in which they are paid.
| 2.6 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss. 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. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
| 2.7 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Fixtures, fittings & equipment | - | 25% | on written down value
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.8 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Page 4
SPIDER PLANT PRODUCTIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025 2.Accounting policies (continued)
| 2.9 | 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.
| 2.10 | Creditors
Short-term creditors are measured at the transaction price.
| 2.11 | Financial instruments
The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors plus loans to/from related parties. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received.
| 2.12 | 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.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
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SPIDER PLANT PRODUCTIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
4. | Tangible fixed assets
|  | Fixtures & equipment
|  | £
| Cost |
| At 1 December 2024 | 445,855
| Additions | 18,570
| At 30 November 2025 | 464,425
| Depreciation |
| At 1 December 2024 | 371,610
| Charge for the year on owned assets | 23,204
| At 30 November 2025 | 394,814
| Net book value |
| At 30 November 2025 | 69,611
| At 30 November 2024 | 74,245
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Due after more than one year |  |
| Other debtors | 161,802 | 190,881
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Due within one year |  |
| Trade debtors | 17,498 | 74,429
| Other debtors | 22,754 | 21,168
| Prepayments | 2,376 | 1,850
|  | 42,628 | 97,447
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SPIDER PLANT PRODUCTIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 24,951 | 39,983
| Corporation tax | 1,380 | 9,159
| Other taxation and social security | 528 | 7,364
| Other creditors | 6,008 | 4,827
| Accruals | 3,095 | 3,095
|  | 35,962 | 64,428
7. | Deferred taxation
|  | 2025
|  | £
| At beginning of year | 18,561
| Charged to profit or loss | (1,158)
| At end of year | 17,403
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | 17,403 | 18,561
|  | 17,403 | 18,561
8. | Transactions with directors
The company has provided the director with a loan which is unsecured and repayable on demand on which it has charged interest at 2.25% / 3.75%. At the reporting date the director owed £20,581 (2024: £10,824) to the company. Page 7
SPIDER PLANT PRODUCTIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
9. | Related party transactions
| During the year the company was charged fees totalling £nil (2024: £6,000) by a company which is controlled by the spouse of the director. The company owed £nil (2024: £6,000) at the reporting date. Other debtors contains a loan made to Kurdela Cicegi Gayrimenkul Alim Satim Insaat Ltd Sirketi, a company registered in Turkey which is 50% owned by the director, on which it has charged interest at 3% (2024: 3%) per annum. The loan is unsecured and repayable on 25 October 2028 and at the reporting date Kurdela Cicegi Gayrimenkul Alim Satim Insaat Ltd Sirketi owed £161,802 (2024: £190,881) to the company. During the year the company was charged studio hire and travel costs totalling £32,566 (2024: £41,600) by Kurdela Cicegi Gayrimenkul Alim Satim Insaat Ltd Sirketi and owed it £7,069 (2024: £28,000) at the reporting date.
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