REGISTERED NUMBER: 07432256 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 November 2025

for

Bright Button Productions Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A Young

Mrs F L Young

REGISTERED OFFICE:

Prospect House

41 Peverell Avenue East

Poundbury

Dorchester

DT1 3WE

REGISTERED NUMBER:

07432256 (England and Wales)

ACCOUNTANTS:

AR Jones

Prospect House

41 Peverell Avenue East

Poundbury

Dorchester

DT1 3WE

FIXED ASSETS

Tangible assets

4

130

6,932

CURRENT ASSETS

Stocks

-

800

Debtors

5

73,528

42,933

Cash at bank and in hand

539

6,577

74,067

50,310

CREDITORS

Amounts falling due within one year

6

51,883

37,193

NET CURRENT ASSETS

22,184

13,117

TOTAL ASSETS LESS CURRENT LIABILITIES

22,314

20,049

CREDITORS

Amounts falling due after more than one year

7

(21,297

)

(26,853

)

PROVISIONS FOR LIABILITIES

(25

)

(1,326

)

NET ASSETS/(LIABILITIES)

992

(8,130

)

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

990

(8,132

)

SHAREHOLDERS' FUNDS

992

(8,130

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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 31 August 2026 and were signed on its behalf by:

A Young - Director

Mrs F L Young - Director

1.	STATUTORY INFORMATION

Bright Button 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.

Plant and machinery etc

-

Straight line over 4 years

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 December 2024

77,462

Additions

173

Disposals

(2,793

)

At 30 November 2025

74,842

DEPRECIATION

At 1 December 2024

70,530

Charge for year

6,277

Eliminated on disposal

(2,095

)

At 30 November 2025

74,712

NET BOOK VALUE

At 30 November 2025

130

At 30 November 2024

6,932

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

10,200

-

Other debtors

63,328

42,933

73,528

42,933

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

19,396

18,808

Taxation and social security

30,946

16,836

Other creditors

1,541

1,549

51,883

37,193

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

21,297

26,853

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

-

4,630

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 November 2025 and 30 November 2024:

2025

2024

£

£

A Young and Mrs F L Young

Balance outstanding at start of year

38,013

6,974

Amounts advanced

26,672

35,848

Amounts repaid

(4,671

)

(4,809

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

60,014

38,013

9.	RELATED PARTY DISCLOSURES

10.	ULTIMATE CONTROLLING PARTY