T J Sealey00131 December 202525.0025.0013038202.002.001 January 20250Ordinary shares1000100010001000175014051081750276757424294812731819388022Cash and cash equivalents include cash in hand, deposits with financial institutions repayable without penalty on notice of not more than 24 hours, other highly liquid investments that mature in no more than three months from the date of acquisition and bank overdrafts. Bank overdrafts, where applicable, are shown within 'Creditors: amounts due within one year'. Deferred tax  Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit. The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.The tax expense represents the sum of the tax currently payable and deferred tax.Turnover represents amounts receivable for services supplied during the year net of VAT. Where the company has incomplete productions at the year end, income and expenditure for these productions is recognised so that it reflects the partial performance of the company's contractual obligations. For such productions, the amount of revenue reflects the value of the work performed. Revenue due but not received is included in debtors and payments on account in excess of the relevant amount of revenue due are included in creditors. Advances received under distribution agreements are recognised as income over the distribution licence period. The amount of any advances not recoupable out of future income is recognised as income in the year. Non-refundable advances are recognised once initial contractual obligations have been fulfilled. Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.At each period end, foreign currency monetary items are translated using the closing rate, non-monetary items measured on a historical cost basis are translated using the exchange rate at the date of the transaction, and non-monetary items measured at fair value in a foreign currency are translated using the rate at the date when the fair value was determined.The Company's functional and presentational currency is the Pound Sterling.The financial statements have been prepared under the historic cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of ​Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' (FRS 102) and the Companies Act 2006.The principal activity of the Company is television programme production.23 September 2026The Company has opted not to file the Single statement of comprehensive income in accordance with the provisions applicable to companies subject to the small companies regime.The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.The Directors acknowledge their​ responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statementsThe members have not required the Company to obtain an audit in accordance with section 476 of the Companies Act 2006.For the year​ ending 31 December 2025, the Company was entitled to exemption from audit under section 477 of the Companies Act 2006.215379849972153698498710102153798499725956402153792680637215379268063721712940857452358584038714102162891907504th Floor Bischheim House19-20 Berners StreetLondonW1T 3NW10379796A Atalla31 December 2025​​Financial StatementsLittle A Productions LimitedFinancials UK FRS 1022026.8.2+94963 10379796 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 10379796 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 10379796 bus:OrdinaryShareClass1 2025-12-31 10379796 core:RetainedEarningsAccumulatedLosses 2025-12-31 10379796 core:RetainedEarningsAccumulatedLosses 2024-12-31 10379796 bus:Director2 2025-01-01 2025-12-31 10379796 core:ShareCapital 2024-12-31 10379796 bus:Director1 2025-01-01 2025-12-31 10379796 core:ShareCapital 2025-12-31 10379796 core:CurrentFinancialInstruments 2025-12-31 10379796 bus:RegisteredOffice 2025-01-01 2025-12-31 10379796 bus:FullAccounts 2025-01-01 2025-12-31 10379796 curr:PoundSterling 2025-01-01 2025-12-31 10379796 core:Non-currentFinancialInstruments 2024-12-31 10379796 bus:OrdinaryShareClass1 2024-12-31 10379796 2025-01-01 10379796 core:CurrentFinancialInstruments 2024-12-31 10379796 bus:OrdinaryShareClass1 2025-01-01 2025-12-31 10379796 core:Non-currentFinancialInstruments 2025-12-31 10379796 bus:FRS102 2025-01-01 2025-12-31 10379796 2024-12-31 10379796 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 10379796 2025-12-31 10379796 2024-01-01 2024-12-31 10379796 2025-01-01 2025-12-31 xbrli:pure xbrli:pure xbrli:shares xbrli:pure iso4217:GBP iso4217:GBP

Registered number: 10379796

Little A Productions Limited

​​​​​

 

Unaudited

​​Financial Statements

Information For Filing With The Registrar

For the year ended 31 December 2025

Little A Productions Limited

 

Company information
2
Balance sheet
3
Notes to the financial statements
5

 

Company information

 

 

​Directors

A Atalla
T J Sealey

Registered number

10379796​

Registered office

​​4th Floor Bischheim House​
19-20 Berners Street​
​
London​
​
W1T 3NW​

Accountants

Moore Kingston Smith LLP
​​
Charlotte Building​
17 Gresse Street​
​
London​
​
W1T 1QL​

2

 

Little A Productions Limited

Registered number: 10379796​

 

Balance sheet​

As at 31 December 2025

Note
2025
£
2024
£
Current assets
)
)
Debtors: amounts falling due after more than one year
216,289
)
190,750
)
Debtors: amounts falling due within one year
840
)
3,871,410
)
Cash at bank and in hand
-
)
23,585
)
 
217,129
)
4,085,745
)
Creditors: amounts falling due within one year
 4
(1,750)
(1,405,108)
Net current (liabilities)/assets
215,379
)
2,680,637
)
Total assets less current liabilities
215,379
)
2,680,637
)
Creditors: amounts falling due after more than one year
-
)
(2,595,640)
 
215,379
)
84,997
)
Net assets
215,379
)
84,997
)
Capital and reserves
)
)
Called up share capital
 5
10
)
10
)
Profit and loss account
215,369
)
84,987
)
Total capital and reserves
215,379
)
84,997
)

For the year​ ending 31 December 2025, the Company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The members have not required the Company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The Directors acknowledge their​ responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements

The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the Single statement of comprehensive income in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf:

3

 

Little A Productions Limited

Registered number: 10379796​

 

Balance sheet​

As at 31 December 2025

T J Sealey​​​​​ ​​
Director ​​​

Date: 23 September 2026 

The notes on pages 5 on to 8 form part of these financial statements.

4

Little A Productions Limited

Notes to the financial statements 

For the year ended 31 December 2025

 

1.

General information

Little A Productions Limited is a private company limited by shares and is incorporated in England & Wales. The address of its registered office is 4th Floor Bischheim House, 19-20 Berners Street, London, W1T 3NW.

The principal activity of the Company is television programme production.

2.

Accounting policies

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

a.

Basis of preparation of financial statements

The financial statements have been prepared under the historic cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of ​Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' (FRS 102) and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the Company's​ accounting policies.

The Company's functional and presentational currency is the Pound Sterling.

b.

Foreign currency translation

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end, foreign currency monetary items are translated using the closing rate, non-monetary items measured on a historical cost basis are translated using the exchange rate at the date of the transaction, and non-monetary items measured at fair value in a foreign currency are translated using the rate at the date when the fair value was determined.

c.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

5

Little A Productions Limited

Notes to the financial statements 

For the year ended 31 December 2025

 

2.

Accounting policies

continued
c.

Turnover

continued

Turnover represents amounts receivable for services supplied during the year net of VAT. Where the company has incomplete productions at the year end, income and expenditure for these productions is recognised so that it reflects the partial performance of the company's contractual obligations. For such productions, the amount of revenue reflects the value of the work performed. Revenue due but not received is included in debtors and payments on account in excess of the relevant amount of revenue due are included in creditors.

Advances received under distribution agreements are recognised as income over the distribution licence period. The amount of any advances not recoupable out of future income is recognised as income in the year. Non-refundable advances are recognised once initial contractual obligations have been fulfilled.

d.

Borrowing costs

e.

Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax 

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date

6

Little A Productions Limited

Notes to the financial statements 

For the year ended 31 December 2025

 

2.

Accounting policies

continued
e.

Taxation

continued

Deferred tax 

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

f.

Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits with financial institutions repayable without penalty on notice of not more than 24 hours, other highly liquid investments that mature in no more than three months from the date of acquisition and bank overdrafts. Bank overdrafts, where applicable, are shown within 'Creditors: amounts due within one year'.

3.

Employees

Staff costs, including Directors' remuneration, were as follows:

The average monthly number of employees, including the Director, during the year was as follows:

2025
2024
 
2
)
2
)

7

Little A Productions Limited

Notes to the financial statements 

For the year ended 31 December 2025

 

4.

Creditors​: amounts falling due within one year

2025
£
2024
£
Trade creditors
-
)
93,880
)
Amounts owed to group undertakings
-
)
1,273,181
)
Corporation tax
-
)
2,948
)
Other creditors
-
)
7,424
)
Accruals and deferred income
1,750
)
27,675
)
 
1,750
)
1,405,108
)
5.

Share capital

2025 Number
2025
£
2024 Number
2024
£
)
)
)
)
Ordinary share capital
1,000
)
10
)
1,000
)
10
)
Allotted and fully paid
)
)
)
)
Ordinary shares
1,000
)
10
)
1,000
)
10
)
6.

Related party transactions

The company has taken advantage of the exemption available under FRS 102 section 33 Related party disclosures not to disclose transactions with other wholly owned group companies. 

7.

Parent undertaking​

The immediate and ultimate parent company is Roughcut Television Limited, a company incorporated in England and Wales. 

8