Registration number: 13841862

Yellow Lens Productions Ltd

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 10

Yellow Lens Productions Ltd

Company Information

Director

Graham Johnson

Registered office

27 King George Street London SE10 8QJ

Yellow Lens Productions Ltd

(Registration number: 13841862)
Balance Sheet as at 31 January 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	6	832	2,068
Current assets
Debtors	7	26,526	28,105
Cash at bank and in hand		2,485	6,210
		29,011	34,315
Creditors: Amounts falling due within one year	11	(41,334)	(38,523)
Net current liabilities		(12,323)	(4,208)
Total assets less current liabilities		(11,491)	(2,140)
Provisions for liabilities		(208)	(517)
Net liabilities		(11,699)	(2,657)
Capital and reserves
Called up share capital		2	2
Retained earnings		(11,701)	(2,659)
Shareholders' deficit		(11,699)	(2,657)

For the financial year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 10 September 2026
 

......................................... Graham Johnson Director

Yellow Lens Productions Ltd

Notes to the Unaudited Financial Statements for the year ended 31 January 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
27 King George Street
London
SE10 8QJ

These financial statements were authorised for issue by the director on 10 September 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The company's financial statements have been prepared on a going concern basis, which assumes that the company will be able to meet its debts as they fall due. However, at the end of the financial year the company has net liabilities of £11,699 (2025: £2,657). Both the director and shareholder believe it is appropriate to prepare the financial statements on a going concern basis, as they agreed to continue to support the company for the foreseeable future.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and 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;
the service is delivered. When the service delivered straddles the accounting period end, the income is approtioned on a pro-rata basis.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Yellow Lens Productions Ltd

Notes to the Unaudited Financial Statements for the year ended 31 January 2026

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.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Depreciation method and rate for tangible assets
Asset class	Depreciation method and rate
Office equipment	33.33% straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade 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 using the effective interest method, 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.

Yellow Lens Productions Ltd

Notes to the Unaudited Financial Statements for the year ended 31 January 2026

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors 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 using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 2 (2025 - 2).

4

Taxation

Tax charged/(credited) in the profit and loss account

	2026 £	2025 £
Current taxation
UK corporation tax	(616)	2,278
Deferred taxation
Arising from origination and reversal of timing differences	(309)	517
Tax (receipt)/expense in the income statement	(925)	2,795

5

Taxation

Tax charged/(credited) in the income statement

Yellow Lens Productions Ltd

Notes to the Unaudited Financial Statements for the year ended 31 January 2026

	2026 £	2025 £
Current taxation
UK corporation tax	(616)	2,278
Deferred taxation
Arising from origination and reversal of timing differences	(309)	517
Tax (receipt)/expense in the income statement	(925)	2,795

Yellow Lens Productions Ltd

Notes to the Unaudited Financial Statements for the year ended 31 January 2026

6	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 February 2025	3,708	3,708
At 31 January 2026	3,708	3,708
Depreciation
At 1 February 2025	1,640	1,640
Charge for the year	1,236	1,236
At 31 January 2026	2,876	2,876
Carrying amount
At 31 January 2026	832	832
At 31 January 2025	2,068	2,068

7

Debtors

Current	2026 £	2025 £
Other debtors	26,526	28,105
	26,526	28,105

8	Provisions for liabilities

	Deferred tax £	Total £
At 1 February 2025	517	517
Increase (decrease) in existing provisions	(309)	(309)
At 31 January 2026	208	208

9	Share capital

Allotted, called up and fully paid shares

Yellow Lens Productions Ltd

Notes to the Unaudited Financial Statements for the year ended 31 January 2026

	2026		2025
	No.	£	No.	£
Ordinary share A of £1 each	1	1	1	1
Ordinary share B of £1 each	1	1	1	1
	2	2	2	2

10	Financial instruments

Categorisation of financial instruments

Yellow Lens Productions Ltd

Notes to the Unaudited Financial Statements for the year ended 31 January 2026

2026 £

2025 £

11

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Due within one year
Social security and other taxes		1,799	2,458
Other payables		37,115	30,800
Accruals		2,420	2,140
Income tax liability		-	3,125
		41,334	38,523

12	Related party transactions

Director's remuneration

The director's remuneration for the year was as follows:

	2026 £	2025 £
Remuneration	24,950	26,000

Summary of transactions with directors

Graham Johnson In the year the director withdrew £13,450 (2025: £20,398), received no dividends (2025: £7,000), and the company paid personal expenses of £1,200 on the director’s behalf (2025: £nil). At the year end, the director owed the company £2,164 (2025: £299).

Richard James
In the year the shareholder withdrew £14,179 (2025: £21,065) and received no dividends (2025: £7,000). At the year end the shareholder owed the company £22,703 (2025: £20,790).

Summary of transactions with entities with joint control or significant interest

Yellow Press Limited In the year Yellow Lens Production Limited received £6,315 (2025: £11,000) from Yellow Press Limited, At the year end Yellow Press Limited was owed £37,115 (2025: £30,800) by Yellow Lens Production Limited.

13

Dividends

Interim dividends paid

Yellow Lens Productions Ltd

Notes to the Unaudited Financial Statements for the year ended 31 January 2026

		2026 £		2025 £
Interim dividend of £Nil (2025 - £7,000.00) per each Ordinary share A		-		7,000
Interim dividend of £Nil (2025 - £7,000.00) per each Ordinary share B		-		7,000
		-		14,000

14	Deferred tax and other provisions

	Deferred tax £	Total £
At 1 February 2025	517	517
Increase (decrease) in existing provisions	(309)	(309)
At 31 January 2026	208	208