Company No: 01327293 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTOR

Mr A Phillips

REGISTERED OFFICE	5th Floor 16 Great Queen Street
	Covent Garden
	London
	United Kingdom
	WC2B 5DG
	United Kingdom

COMPANY NUMBER

01327293 (England and Wales)

ACCOUNTANT	Azets
	16 Great Queen Street
	Covent Garden
	London
	WC2B 5AH

	Note	2025		2024
		£		£
Fixed assets
Intangible assets	4	3,825		5,100
Tangible assets	5	129,800		153,193
Investments	6	36,000		36,000
		169,625		194,293
Current assets
Debtors	7	31,559		29,963
Cash at bank and in hand		312,651		389,657
		344,210		419,620
Creditors: amounts falling due within one year	8	( 17,884)		( 38,338)
Net current assets		326,326		381,282
Total assets less current liabilities		495,951		575,575
Net assets		495,951		575,575
Capital and reserves
Called-up share capital	9	100		100
Profit and loss account		495,851		575,475
Total shareholder's funds		495,951		575,575

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 member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Anthony Phillips Productions Limited (registered number: 01327293) were approved and authorised for issue by the Director on 23 September 2026. They were signed on its behalf by:

Mr A Phillips Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Anthony Phillips Productions Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 5th Floor 16 Great Queen Street, Covent Garden, London, United Kingdom, WC2B 5DG, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The director has assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The director has a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and 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.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Other intangible assets

20 years straight line

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Leasehold improvements	10 years straight line
Plant and machinery	25 % reducing balance
Fixtures and fittings	not depreciated
Computer equipment	25 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

2. Critical accounting judgements and key sources of estimation uncertainty

In the application of the Company’s accounting policies, the director is required to make judgements that have a significant impact on the amounts recognised. The following are the critical judgements that the director has made in the process of applying the Company’s accounting policies and that have the most significant effect on the amounts recognised in the financial statements.

3. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	1		1

4. Intangible assets

	Other intangible assets		Total
	£		£
Cost
At 01 January 2025	25,500		25,500
At 31 December 2025	25,500		25,500
Accumulated amortisation
At 01 January 2025	20,400		20,400
Charge for the financial year	1,275		1,275
At 31 December 2025	21,675		21,675
Net book value
At 31 December 2025	3,825		3,825
At 31 December 2024	5,100		5,100

5. Tangible assets

	Leasehold improve- ments		Plant and machinery		Fixtures and fittings		Computer equipment		Total
	£		£		£		£		£
Cost
At 01 January 2025	258,315		931,991		9,400		81,027		1,280,733
Additions	0		1,548		0		0		1,548
Disposals	0		( 3,635)		0		0		( 3,635)
At 31 December 2025	258,315		929,904		9,400		81,027		1,278,646
Accumulated depreciation
At 01 January 2025	229,714		832,239		0		65,587		1,127,540
Charge for the financial year	3,730		17,237		0		3,859		24,826
Disposals	0		( 3,520)		0		0		( 3,520)
At 31 December 2025	233,444		845,956		0		69,446		1,148,846
Net book value
At 31 December 2025	24,871		83,948		9,400		11,581		129,800
At 31 December 2024	28,601		99,752		9,400		15,440		153,193

6. Fixed asset investments

	Other investments		Total
	£		£
Cost or valuation before impairment
At 01 January 2025	36,000		36,000
At 31 December 2025	36,000		36,000
Carrying value at 31 December 2025	36,000		36,000
Carrying value at 31 December 2024	36,000		36,000

7. Debtors

	2025		2024
	£		£
Trade debtors	0		1,459
Corporation tax	1,256		0
Other debtors	30,303		28,504
	31,559		29,963

8. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	4,700		95
Taxation and social security	8,246		34,101
Other creditors	4,938		4,142
	17,884		38,338

9. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
100 A ordinary shares of £ 1.00 each	100		100

10. Related party transactions

During the year the company entered into the following transactions with related parties:
At the year end, the company owed the sole director and shareholder of the company, Mr A E Phillips, a
balance of £79 (2024: £379) which is included within creditors. The amount due is interest free and payable on
demand.