REGISTERED NUMBER: 02860662 (England and Wales)

Financial Statements for the Year Ended 30 April 2026

for

UK Productions Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

A M Dodd

Mrs S Dodd

D Sandys

REGISTERED OFFICE:

Unit 3

Birtley Courtyard

Bramley

Surrey

GU5 0LA

REGISTERED NUMBER:

02860662 (England and Wales)

SENIOR STATUTORY AUDITOR:

Andrew Skilton ACA

AUDITORS:

Brewers Chartered Accountants (Statutory Auditors)

Unit 3

Birtley Courtyard

Bramley

Surrey

GU5 0LA

FIXED ASSETS

Tangible assets

5

10,501

7,433

Investments

6

1

1

10,502

7,434

CURRENT ASSETS

Debtors

7

894,109

715,971

Cash at bank

2,867,479

2,536,584

3,761,588

3,252,555

CREDITORS

Amounts falling due within one year

8

562,618

280,053

NET CURRENT ASSETS

3,198,970

2,972,502

TOTAL ASSETS LESS CURRENT LIABILITIES

3,209,472

2,979,936

CAPITAL AND RESERVES

Called up share capital

9

50

50

Capital redemption reserve

49

49

Retained earnings

3,209,373

2,979,837

SHAREHOLDERS' FUNDS

3,209,472

2,979,936

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

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 7 September 2026 and were signed on its behalf by:

A M Dodd - Director

1.	STATUTORY INFORMATION

UK Productions Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	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" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue shown in the profit and loss account represents income from theatre ticket sales, the sale of merchandise and the hiring out of sets and costumes in the year exclusive of VAT.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

20% on cost

Equipment

-

at varying rates on cost

Tangible fixed assets are initially recorded at cost and subsequently measured at cost, net of depreciation. Assets over £5,000 are capitalised.

Financial instruments

The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.

Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme administered by NEST. Contributions payable to the company's scheme are charged to the profit and loss in the period to which they relate.

Preproduction

Preproduction costs are charged against profits on a straight line basis over the period of the production and are matched against the income to which the costs relate. Provision is made for any foreseeable losses where appropriate.

Debtors

Basic financial assets, including trade and other debtors, are initially recognised at transaction price, unless the arrangement constitutes a financial transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Such assets are subsequently carried at amortised cost using the effective interest method, less any impairment.

Investments

Investments in Joint Ventures are recognised at cost.

Cash and cash equivalents

Cash and cash equivalents are represented by cash in hand, deposits held at call with financial institutions, and other short-term highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Creditors

Basic financial liabilities, including trade and other creditors, loans from third parties and loans from related parties, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Such instruments are subsequently carried at amortised cost using the effective interest method, less any impairment.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 21 (2025 - 21 ) .

5.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

Equipment

Totals

£

£

£

COST

At 1 May 2025

5,572

882,942

888,514

Additions

10,172

7,785

17,957

At 30 April 2026

15,744

890,727

906,471

DEPRECIATION

At 1 May 2025

4,895

876,186

881,081

Charge for year

2,636

12,253

14,889

At 30 April 2026

7,531

888,439

895,970

NET BOOK VALUE

At 30 April 2026

8,213

2,288

10,501

At 30 April 2025

677

6,756

7,433

6.	FIXED ASSET INVESTMENTS

Interest

in joint

venture

£

COST

At 1 May 2025

and 30 April 2026

1

NET BOOK VALUE

At 30 April 2026

1

At 30 April 2025

1

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

94,275

21,815

Other debtors

19,595

2,882

Tax

541,465

627,258

Prepayments and accrued income

238,774

64,016

894,109

715,971

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

185,870

73,819

Social security and other taxes

18,064

16,919

VAT

140,624

92,235

Other creditors

41,306

8,608

Accruals and deferred income

176,754

88,472

562,618

280,053

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

50

Ordinary A Shares

£1

50

50

10.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Andrew Skilton ACA (Senior Statutory Auditor)

for and on behalf of Brewers Chartered Accountants (Statutory Auditors)

11.	ULTIMATE CONTROLLING PARTY

The company is controlled by its Directors.