| REGISTERED NUMBER: |
| Unaudited Financial Statements |
| for the Year Ended 31 December 2025 |
| for |
| SCOTT FLEARY PRODUCTIONS LIMITED |
| REGISTERED NUMBER: |
| Unaudited Financial Statements |
| for the Year Ended 31 December 2025 |
| for |
| SCOTT FLEARY PRODUCTIONS LIMITED |
| SCOTT FLEARY PRODUCTIONS LIMITED (REGISTERED NUMBER: 04577974) |
| Contents of the Financial Statements |
| for the Year Ended 31 December 2025 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 4 |
| Accountants' Report | 10 |
| SCOTT FLEARY PRODUCTIONS LIMITED |
| Company Information |
| for the Year Ended 31 December 2025 |
| Directors: |
| Registered office: |
| Registered number: |
| Accountants: |
| Broadwalk House, 5th Floor |
| 5 Appold Street |
| Broadgate |
| London |
| EC2A 2AG |
| SCOTT FLEARY PRODUCTIONS LIMITED (REGISTERED NUMBER: 04577974) |
| Balance Sheet |
| 31 December 2025 |
| 2025 | 2024 |
| Notes | £ | £ |
| Fixed assets |
| Intangible assets | 4 |
| Tangible assets | 5 |
| Current assets |
| Stocks |
| Debtors | 6 |
| Cash at bank and in hand |
| Creditors |
| Amounts falling due within one year | 7 | ( |
) | ( |
) |
| Net current assets |
| Total assets less current liabilities |
| Creditors |
| Amounts falling due after more than one year |
8 |
( |
) |
( |
) |
| Provisions for liabilities | ( |
) | ( |
) |
| Net assets |
| Capital and reserves |
| Called up share capital | 11 |
| Retained earnings |
| Shareholders' funds |
| 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. |
| SCOTT FLEARY PRODUCTIONS LIMITED (REGISTERED NUMBER: 04577974) |
| Balance Sheet - continued |
| 31 December 2025 |
| The financial statements were approved by the Board of Directors and authorised for issue on |
| SCOTT FLEARY PRODUCTIONS LIMITED (REGISTERED NUMBER: 04577974) |
| Notes to the Financial Statements |
| for the Year Ended 31 December 2025 |
| 1. | Statutory information |
| Scott Fleary Productions Limited is a |
| The presentation currency of the financial statements is the Pound Sterling (£). |
| 2. | Accounting policies |
| Basis of preparing the financial statements |
| Key source of estimation, uncertainty and judgement |
| The preparation of financial statements in conformity with generally accepted accounting practice requires management to make estimates and judgement that affect the reported amounts of assets and liabilities as well as the disclosure of contingent assets and liabilities at the balance sheet date and the reported amounts of revenues and expenses during the reporting period. |
| There is estimation uncertainty in calculating depreciation. A full line by line review of fixed assets is carried out by management regularly. Whilst every attempt is made to ensure that the depreciation policy is as accurate as possible, there remains a risk that the policy does not match the useful life of the assets. |
| There is estimation uncertainty in calculating deferred tax. A full line by line review of deferred tax is carried out by management regularly. Whilst every attempt is made to ensure that the deferred tax is as accurate as possible, there remains a risk that the provisions do not match the actual tax liability when asset is disposed of. |
| There is estimation uncertainty in calculating bad debt provisions. A full line by line review of trade debtors is carried out at the end of each month. Whilst every attempt is made to ensure that the bad debt provisions are as accurate as possible, there remains a risk that the provisions do not match the level of debts which ultimately prove to be uncollectable. |
| Turnover |
| Turnover represents net invoiced sales of goods and services, excluding value added tax. Work in progress at the year end date is included within turnover. |
| Intangible assets |
| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. |
| Tangible fixed assets |
| Improvements to property | - |
| Plant and machinery | - |
| Fixtures and fittings | - |
| Motor vehicles | - |
| Computer equipment | - |
| Stocks |
| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. |
| SCOTT FLEARY PRODUCTIONS LIMITED (REGISTERED NUMBER: 04577974) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 December 2025 |
| 2. | Accounting policies - continued |
| Financial instruments |
| Financial assets and financial liabilities are recognised in the balance sheet when the company becomes a party to the contractual provisions of the instrument. |
| Trade and other debtors and creditors are classified as basic financial instruments and measured at initial recognition at transaction price. Debtors and creditors are subsequently measured at amortised cost using the effective interest rate method. A provision is established when there is objective evidence that the company will not be able to collect all amounts due. |
| Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank and bank overdrafts. |
| Financial liabilities and equity instruments issued by the company are classified in accordance with the substance of the contractual arrangements entered into and the definitions of a financial liability and an equity instrument. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs. |
| Taxation |
| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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. |
| Leased assets |
| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter. |
| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability. |
| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease. |
| Rentals applicable to operating leases where substantially all the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. |
| Pensions |
| The company operates a defined contribution pension scheme. Contributions payable for the year are charged in the profit and loss account. |
| 3. | Employees and directors |
| The average number of employees during the year was |
| SCOTT FLEARY PRODUCTIONS LIMITED (REGISTERED NUMBER: 04577974) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 December 2025 |
| 4. | Intangible fixed assets |
| Computer |
| software |
| £ |
| Cost |
| At 1 January 2025 |
| and 31 December 2025 |
| Net book value |
| At 31 December 2025 |
| At 31 December 2024 |
| 5. | Tangible fixed assets |
| Fixtures |
| Improvements | Plant and | and |
| to property | machinery | fittings |
| £ | £ | £ |
| Cost |
| At 1 January 2025 |
| Additions |
| At 31 December 2025 |
| Depreciation |
| At 1 January 2025 |
| Charge for year |
| At 31 December 2025 |
| Net book value |
| At 31 December 2025 |
| At 31 December 2024 |
| Motor | Computer |
| vehicles | equipment | Totals |
| £ | £ | £ |
| Cost |
| At 1 January 2025 |
| Additions |
| At 31 December 2025 |
| Depreciation |
| At 1 January 2025 |
| Charge for year |
| At 31 December 2025 |
| Net book value |
| At 31 December 2025 |
| At 31 December 2024 |
| SCOTT FLEARY PRODUCTIONS LIMITED (REGISTERED NUMBER: 04577974) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 December 2025 |
| 5. | Tangible fixed assets - continued |
| Fixed assets, included in the above, which are held under hire purchase contracts are as follows: |
| Plant and | Motor |
| machinery | vehicles | Totals |
| £ | £ | £ |
| Cost |
| At 1 January 2025 |
| and 31 December 2025 |
| Depreciation |
| At 1 January 2025 |
| Charge for year |
| At 31 December 2025 |
| Net book value |
| At 31 December 2025 |
| At 31 December 2024 |
| 6. | Debtors: amounts falling due within one year |
| 2025 | 2024 |
| £ | £ |
| Trade debtors |
| Other debtors |
| Directors' loan accounts | 15,848 | 182,140 |
| Prepayments and accrued income |
| 7. | Creditors: amounts falling due within one year |
| 2025 | 2024 |
| £ | £ |
| Bank loans and overdrafts (see note 9) |
| Hire purchase contracts (see note 10) |
| Trade creditors |
| Tax |
| Social security and other taxes |
| Other creditors |
| Directors' loan accounts | 54,929 | - |
| Accruals and deferred income |
| 8. | Creditors: amounts falling due after more than one year |
| 2025 | 2024 |
| £ | £ |
| Bank loans (see note 9) |
| Hire purchase contracts (see note 10) |
| Other creditors |
| 9. | Loans |
| The overdraft facility is secured by a fixed and floating charge over all assets. The floating charge covers all the property or undertaking of the company. |
| SCOTT FLEARY PRODUCTIONS LIMITED (REGISTERED NUMBER: 04577974) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 December 2025 |
| 10. | Leasing agreements |
| Minimum lease payments fall due as follows: |
| Hire purchase |
| contracts |
| 2025 | 2024 |
| £ | £ |
| Net obligations repayable: |
| Within one year |
| Between one and five years |
| Non-cancellable |
| operating leases |
| 2025 | 2024 |
| £ | £ |
| Within one year |
| Between one and five years |
| In more than five years |
| 11. | Called up share capital |
| Allotted, issued and fully paid: |
| Number: | Class: | Nominal | 2025 | 2024 |
| value: | £ | £ |
| Ordinary | £1 | 100 | 100 |
| 12. | Directors' advances, credits and guarantees |
| The following advances and credits to directors subsisted during the years ended 31 December 2025 and 31 December 2024: |
| 2025 | 2024 |
| £ | £ |
| Balance outstanding at start of year |
| Amounts advanced |
| Amounts repaid | ( |
) | ( |
) |
| Amounts written off | - | - |
| Amounts waived | - | - |
| Balance outstanding at end of year |
| Balance outstanding at start of year |
| Amounts advanced |
| Amounts repaid | ( |
) | ( |
) |
| Amounts written off | - | - |
| Amounts waived | - | - |
| Balance outstanding at end of year | ( |
) |
| The amounts owed to/from the directors are unsecured, interest free and repayable on demand. |
| SCOTT FLEARY PRODUCTIONS LIMITED (REGISTERED NUMBER: 04577974) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 December 2025 |
| 13. | Share options |
| In order to provide incentives, the Board of Directors have granted share options to certain employees. At 31 December 2025, there were outstanding options to purchase up to 10 (2024: 10) new ordinary A shares of £1 each granted under H M Revenue and Customs Enterprise Management Incentive Scheme Rules. The options will become exercisable on an Exit Event (Share Sale, Asset Sale or Listing) and in any event will lapse after 10 years. |
| No charge has been made in the financial statements for the cost of the options which were granted at the market value of the shares at the date the options were granted. |
| During the year no share options were exercised by employees. |
| Accountants' Report to the Board of Directors |
| on the Unaudited Financial Statements of |
| Scott Fleary Productions Limited |
| The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies. |
| In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Scott Fleary Productions Limited for the year ended 31 December 2025 which comprise the Profit and Loss Account, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us. |
| This report is made solely to the Board of Directors of Scott Fleary Productions Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Scott Fleary Productions Limited and state those matters that we have agreed to state to the Board of Directors of Scott Fleary Productions Limited, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report. |
| It is your duty to ensure that Scott Fleary Productions Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Scott Fleary Productions Limited. You consider that Scott Fleary Productions Limited is exempt from the statutory audit requirement for the year. |
| We have not been instructed to carry out an audit or a review of the financial statements of Scott Fleary 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 statutory financial statements. |
| Broadwalk House, 5th Floor |
| 5 Appold Street |
| Broadgate |
| London |
| EC2A 2AG |