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JAMES JOHNSON PRODUCTIONS LTD

Registered Number
14365474
(England and Wales)

Unaudited Financial Statements for the Year ended
30 September 2025

JAMES JOHNSON PRODUCTIONS LTD
Company Information
for the year from 1 October 2024 to 30 September 2025

Director | James Johnson

Registered Address | Unit 3 Upp Hall Farm
| Salmons Lane
| Colchester
| CO6 1RY

Registered Number | 14365474 (England and Wales)

JAMES JOHNSON PRODUCTIONS LTD
Balance Sheet as at
30 September 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 3,285 |  |  |  | 2,951
|  |  |  | 3,285 |  |  |  | 2,951
Current assets |  |  |  |  |  |  |  |
Debtors | 4 | 15,708 |  |  |  | 8,398 |  |
Cash at bank and on hand |  | 3,092 |  |  |  | 4,307 |  |
|  | 18,800 |  |  |  | 12,705 |  |
Creditors amounts falling due within one year | 5 | (21,883) |  |  |  | (15,250) |  |
Net current assets (liabilities) |  |  |  | (3,083) |  |  |  | (2,545)
Total assets less current liabilities |  |  |  | 202 |  |  |  | 406
Net assets |  |  |  | 202 |  |  |  | 406
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | 102 |  |  |  | 306
Shareholders' funds |  |  |  | 202 |  |  |  | 406

- The company was entitled to exemption from audit for this reporting period 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 their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
- The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Director on 17 July 2026, and are signed on its behalf by:
James Johnson Director Registered Company No. 14365474

JAMES JOHNSON PRODUCTIONS LTD
Notes to the Financial Statements
for the year ended 30 September 2025

1. | Accounting policies
--- | ---

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Going concern
--- | ---
| After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

| Turnover policy
--- | ---
| Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts. The company recognises revenue when: The amount of revenue can be reliably measured; it is probable that future economic benefits will flow to the entity; and specific criteria have been met for each of the company's activities.

| Current taxation
--- | ---
| The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except when it relates to other comprehensive income. 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 taxable income.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

|  | Reducing balance (%) |  | Straight line (years)
| Fixtures and fittings | 5 |  | 5
| Office Equipment | 3 |  | 3

| Trade and other debtors
--- | ---
| Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business. Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

| Cash and cash equivalents
--- | ---
| Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.

| Trade and other creditors
--- | ---
| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities. Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost.

| Share capital
--- | ---
| Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 1 |  | 1

3. | Tangible fixed assets
--- | ---

|  | Total
--- | --- | ---
|  | £
| Cost or valuation
| At 01 October 24 | 3,500
| Additions | 1,953
| At 30 September 25 | 5,453
| Depreciation and impairment
| At 01 October 24 | 549
| Charge for year | 1,619
| At 30 September 25 | 2,168
| Net book value
| At 30 September 25 | 3,285
| At 30 September 24 | 2,951

4. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Other debtors | 15,708 |  | 8,398
| Total | 15,708 |  | 8,398

5. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 1,670 |  | 2,680
| Taxation and social security | 18,762 |  | 10,170
| Accrued liabilities and deferred income | 1,451 |  | 2,400
| Total | 21,883 |  | 15,250

6. | Directors advances, credits and guarantees
--- | ---

|  | Brought forward |  | Amount advanced |  | Amount repaid |  | Carried forward
--- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
| James Johnson | 8,398 |  | 2,672 |  | 0 |  | 11,070
|  | 8,398 |  | 2,672 |  | 0 |  | 11,070

7. | Share capital
--- | ---
| The company has issued share capital of 100 ordinary shares of £1 each. There has been no change to the share capital in this year.