Production Services Entertainment Limited

	Page
Statement of Financial Position	1—2
Notes to the Financial Statements	3—4

Registered number: 05174056

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		185		120
Tangible Assets	5		14,124		2,015

			14,309		2,135
CURRENT ASSETS
Debtors	6	27,267		54,564
Cash at bank and in hand		94,153		113,212

		121,420		167,776
Creditors: Amounts Falling Due Within One Year	7	(38,876 )		(75,347 )

NET CURRENT ASSETS (LIABILITIES)			82,544		92,429

TOTAL ASSETS LESS CURRENT LIABILITIES			96,853		94,564

PROVISIONS FOR LIABILITIES
Deferred Taxation			(318 )		(534 )

NET ASSETS			96,535		94,030

CAPITAL AND RESERVES
Called up share capital	8		2		2
Share premium account			13,843		13,843
Income Statement			82,690		80,185

SHAREHOLDERS' FUNDS			96,535		94,030

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Production Services Entertainment Limited

Statement of Financial Position (continued)

As At 31 July 2026

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

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 Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.

On behalf of the board

Mrs S Clarke Director	Mr N Clarke Director
25 September 2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Production Services Entertainment Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05174056 . The registered office is 44 Roundtree Way, Norwich, Norfolk, NR7 8SG.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	33% on cost
Motor Vehicles	25% on reducing balance
Fixtures & Fittings	10% Straight Line

2.4. Financial Instruments

2.5. Taxation

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

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

4. Intangible Assets

	Intellectual Property
	£
Cost
As at 1 August 2025	200
Additions	94

As at 31 July 2026	294

Amortisation
As at 1 August 2025	80
Provided during the period	29

As at 31 July 2026	109

...CONTINUED

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Production Services Entertainment Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2026

Net Book Value
As at 31 July 2026	185

As at 1 August 2025	120

5. Tangible Assets

	Plant & Machinery	Motor Vehicles	Total
	£	£	£
Cost
As at 1 August 2025	76,692	14,370	91,062
Additions	1,673	16,600	18,273
Disposals	-	(14,370 )	(14,370 )

As at 31 July 2026	78,365	16,600	94,965

Depreciation
As at 1 August 2025	74,677	14,370	89,047
Provided during the period	2,014	4,150	6,164
Disposals	-	(14,370 )	(14,370 )

As at 31 July 2026	76,691	4,150	80,841

Net Book Value
As at 31 July 2026	1,674	12,450	14,124

As at 1 August 2025	2,015	-	2,015

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	24,287	50,965
Other debtors	2,980	3,599

	27,267	54,564

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	872	19,286
Other creditors	26,558	37,567
Taxation and social security	11,446	18,494

	38,876	75,347

8. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	2	2

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