Registration number: 02668042

Clear Focus Productions Limited

Contents

Balance Sheet	1
Notes to the Unaudited Financial Statements	2 to 4

Clear Focus Productions Limited

(Registration number: 02668042)
Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	1,332	-
Current assets
Debtors	5	3,800	31,343
Cash at bank and in hand		20,313	4,054
		24,113	35,397
Creditors: Amounts falling due within one year	6	(14,354)	(19,457)
Net current assets		9,759	15,940
Net assets		11,091	15,940
Capital and reserves
Called up share capital		500	500
Capital redemption reserve		500	500
Retained earnings		10,091	14,940
Shareholders' funds		11,091	15,940

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.

Directors' 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 directors acknowledge their 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 Board on 23 September 2026 and signed on its behalf by:
 

......................................... Mr P Gauron Director

Clear Focus 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:
30 St Giles'
Oxford
OX1 3LE

These financial statements were authorised for issue by the Board on 23 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 financial statements have been prepared on a going concern basis, with management having given due consideration to the company’s ability to continue as a going concern for at least the next twelve months.

Revenue recognition

Turnover represents the total value, excluding value added tax, of sales made during the year and derives from the provision of television and video production services.

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.

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 taxation is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more, or a right to pay less or to receive more, tax.

Clear Focus Productions Limited

Notes to the Unaudited Financial Statements for the year ended 31 December 2025

Tangible assets

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

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
Equipment	33% straight line

Defined contribution pension obligation

The company operates a defined contribution pension scheme. Contributions are recognised in the profit and loss account in the period in which they become payable in accordance with the rules of the scheme.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

4	Tangible assets

	Office equipment  £	Total £
Cost or valuation
At 1 January 2025	6,904	6,904
Additions	1,998	1,998
At 31 December 2025	8,902	8,902
Depreciation
At 1 January 2025	6,904	6,904
Charge for the year	666	666
At 31 December 2025	7,570	7,570
Carrying amount
At 31 December 2025	1,332	1,332

Clear Focus Productions Limited

Notes to the Unaudited Financial Statements for the year ended 31 December 2025

5

Debtors

	2025 £	2024 £
Trade debtors	-	8,624
Other debtors	3,800	22,719
	3,800	31,343

6

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	294	-
Taxation and social security	3,040	1,048
Accruals and deferred income	11,020	11,368
Other creditors	-	7,041
	14,354	19,457

7	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary shares of £1 each	500	500	500	500