REGISTERED NUMBER: 13728279 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2026

FOR

J&K PRODUCTIONS LTD

Page

Balance sheet

1

Notes to the financial statements

2

Fixed assets

Tangible assets

4

2,621

3,673

Current assets

Debtors

5

6

-

Cash at bank

31,842

17,809

31,848

17,809

Creditors

Amounts falling due within one year

6

20,894

10,122

Net current assets

10,954

7,687

Total assets less current liabilities

13,575

11,360

Provisions for liabilities

7

276

379

Net assets

13,299

10,981

Capital and reserves

Called up share capital

8

2

2

Retained earnings

13,297

10,979

Shareholders' funds

13,299

10,981

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Statement of comprehensive income has not been delivered.

The financial statements were approved by the director and authorised for issue on 29 August 2026 and were signed by:

Mr J Wood - Director

1.	Statutory information

J&K Productions Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 13728279. The registered office is Faulkner House, 31 West Street, Wimborne, Dorset, England, BH21 1JS and business address is 6 Westheath Road, Poole, Dorset, BH18 8EB.

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 represents services in relation to motion picture production activities, net of Value Added Tax.

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

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

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 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.

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.

Financial instruments

Basic financial instruments are initially recognised at transaction price and accounted for according to the substance of the contractual arrangement, as either financial assets, liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company, after deducting all liabilities.

At each balance sheet date, financial instruments are measured at amortised cost using the effective interest method. Any losses arising from impairment are recognised in the profit and loss account in the period to which they relate.

3.	Employees and directors

The average number of employees during the year was 1 (2025 - 1 ) .

4.	Tangible fixed assets

Fixtures

Plant and

and

machinery

fittings

Totals

£

£

£

Cost

At 1 May 2025

7,214

625

7,839

Disposals

(158

)

(22

)

(180

)

At 30 April 2026

7,056

603

7,659

Depreciation

At 1 May 2025

3,818

348

4,166

Charge for year

809

63

872

At 30 April 2026

4,627

411

5,038

Net book value

At 30 April 2026

2,429

192

2,621

At 30 April 2025

3,396

277

3,673

5.

Debtors: amounts falling due within one year

2026

2025

£

£

Trade debtors

6

-

6.

Creditors: amounts falling due within one year

2026

2025

£

£

Tax

11,227

6,050

Social security and other taxes

18

-

VAT

7,078

-

Directors' current accounts

345

2,315

Accruals and deferred income

2,226

1,757

20,894

10,122

7.	Provisions for liabilities

2026

2025

£

£

Deferred tax

276

379

Deferred

tax

£

Balance at 1 May 2025

379

Provided during year

(103

)

Balance at 30 April 2026

276

8.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

1

Ordinary A

£1

1

1

1

Ordinary B

£1

1

1

2

2

9.	Ultimate controlling party

The Company is under the control of the Director, Mr J Wood and his spouse, by virtue of their combined 100% holding of the issued voting share capital of the Company.