Registration number: 13780803

Small Target Productions Limited

Contents

Company Information	1
Statement of Financial Position	2
Notes to the Unaudited Financial Statements	3 to 5

Small Target Productions Limited

Company Information

Director

J Farino

Registered office

130 Shaftesbury Avenue 2nd Floor London W1D 5EU

Accountants

Brebners Chartered Accountants 130 Shaftesbury Avenue London W1D 5AR

Small Target Productions Limited

Statement of Financial Position as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	1,220	538
Current assets
Debtors	5	15,507	50,043
Cash at bank and in hand		966,766	812,945
		982,273	862,988
Creditors: Amounts falling due within one year	6	(71,446)	(120,077)
Net current assets		910,827	742,911
Net assets		912,047	743,449
Capital and reserves
Called up share capital		100	100
Retained earnings		911,947	743,349
Shareholders' funds		912,047	743,449

For the financial year ending 31 December 2025 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 in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

The director of Small Target Productions Limited has elected not to include a copy of the Income Statement within the financial statements, in accordance with the special provisions relating to companies subject to the small companies regime within the Companies Act 2006, s444.

Approved and authorised by the director on 16 September 2026
 

.........................................

J Farino

Director

Company registration number: 13780803

Small Target Productions Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 December 2025

1	General information

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

The address of its registered office is:
130 Shaftesbury Avenue
2nd Floor
London
W1D 5EU

The principal activity of the company is that of the provision of directing services for film and television.

2	Accounting policies

Statement of compliance

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' Section 1A and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except any items disclosed in the accounting policies as being shown at fair value and are presented in sterling, which is the functional currency of the entity.

Summary of significant accounting policies

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.

Going concern

The company made a profit for the year ended 31 December 2025 and had net assets amounting to £912,047 at that date including cash in bank of £966,766. The company continues to trade profitably subsequent to 31 December 2025 and has minimal fixed overheads.

Accordingly, the director continues to adopt the going concern basis in preparing the financial statements.

Revenue recognition

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 and is shown net of sales/value added tax, rebates and discounts.

The company recognises revenue when it has fulfilled the contractual obligation under its service contracts based on the stage of completion.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Small Target Productions Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 December 2025

Tax

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

Tangible assets are stated in the statement of financial position 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:

Asset class	Depreciation method and rate
Furniture, fittings and equipment	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.

Short term cash deposits with interest guarantees are recognised at amortised cost using the effective interest method and includes interest income accumulated at the period end date.

3	Staff numbers

The average number of persons employed by the company during the year, was 0 (2024 - 0).

Small Target Productions Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 December 2025

4	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 January 2025	1,984	1,984
Additions	1,829	1,829
At 31 December 2025	3,813	3,813
Depreciation
At 1 January 2025	1,446	1,446
Charge for the year	1,147	1,147
At 31 December 2025	2,593	2,593
Carrying amount
At 31 December 2025	1,220	1,220
At 31 December 2024	538	538

5

Debtors

	2025 £	2024 £
Other debtors	15,507	50,043
	15,507	50,043

6

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Taxation and social security	58,614	103,762
Accruals and deferred income	9,778	13,495
Other creditors	3,054	2,820
	71,446	120,077