S B PRODUCTIONS LTD Accounts






S B PRODUCTIONS LTD

	Company No. 08088916
		Information for Filing with The Registrar
		31 May 2026

at	31 May 2026
Company No.		08088916	Notes	2026	2025
				£	£
Fixed assets

	Tangible assets		5	468	624


				468	624
Current assets

	Debtors		6	13,581	21,859

	Cash at bank and in hand			62,796	92,989
				76,377	114,848
Creditors: Amount falling due within one year			7	(1,880)	(1,517)
Net current assets				74,497	113,331
Total assets less current liabilities				74,965	113,955




Net assets				74,965	113,955

Capital and reserves
	Called up share capital			1	1



	Profit and loss account		9	74,964	113,954

Total equity				74,965	113,955



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the year ended 31 May 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 10 September 2026 and signed on its behalf by:
S.G.O. BLAKE
Director
10 September 2026

for the year ended 31 May 2026

General information

S B PRODUCTIONS LTD is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 08088916

Its registered office is:

67 Dulwich Road

London

SE24 0NJ

The accounts have been prepared in accordance and comply with FRS 102 and Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Revenue recognition

Turnover represents the fair value of consideration receivable for goods and services provided in the ordinary course of business, excluding VAT and other sales-related taxes. Revenue is recognised when the company satisfies its performance obligations by transferring control of goods or services to the
customer.

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:

Furniture, fittings and equipment

25% Reducing balance

Leased assets

The company recognises a right-of-use asset and a corresponding lease liability for all leases, except for short-term and low-value leases. Lease liabilities are measured at the present value of future lease payments. Right-of-use assets are depreciated over the lease term. Interest is recognised on the lease liability. Short-term and low-value leases are expensed on a straight-line basis over the lease term.

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 profit and loss account 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.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Foreign currencies

The functional and presentational currency of the company is Sterling. The accounts are rounded to the nearest pound.

Transactions in currencies, other than the functional currency of the Company, are recorded at the rate of exchange on the date the transaction occurred. Monetary items denominated in other currencies are translated at the rate prevailing at the end of the reporting period. all differences are taken to the profit and loss account. Non-monetary items that are measured at historic cost in a foreign currency are not retranslated.

Provisions

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the balance sheet.

3	Employees
			2026	2025
			Number	Number
		The average monthly number of employees (including directors) during the year was:	3	3

4	Taxation
		(a) Tax on profit on ordinary activities	2026	2025
		The tax charge is made up as follows:	£	£
		UK corporation tax
		Charge for the period	-	151

		Total corporation tax	-	151





		Tax on profit on ordinary activities	-	151

		(b) Factors affecting the total tax charge for the period
		The tax assessed for the year is higher than the standard rate of corporation tax in the UK. The differences are reconciled below:
		Higher	2026	2025
		2088	£	£
		Profit on ordinary activities before tax	(10,990)	529

		Standard rate of corporation tax in the United Kingdom	19%	19%

		Profit on ordinary activities multiplied by standard rate of corporation tax in the United Kingdom	(2,088)	101
		Expenses not deductible for tax purposes	2,088	50




		Tax on profit on ordinary activities	-	151

5	Tangible fixed assets
			Fixtures, fittings and equipment	Total
			£	£
		Cost or revaluation
		At 1 June 2025	4,976	4,976




		At 31 May 2026	4,976	4,976
		Depreciation
		At 1 June 2025	4,352	4,352
		Charge for the year	156	156



		At 31 May 2026	4,508	4,508
		Net book values
		At 31 May 2026	468	468
		At 31 May 2025	624	624

6	Debtors
			2026	2025
			£	£
		Trade debtors	10,579	18,857





		Other debtors	3,002	3,002

			13,581	21,859

7	Creditors:
		amounts falling due within one year
			2026	2025
			£	£






		Taxes and social security	227	215
		Loans from directors	154	28

		Accruals and deferred income	1,499	1,274
			1,880	1,517

Share Capital

1 fully paid Ordinary share of £1

Reserves

Profit and loss account - includes all current and prior period retained profits and losses.

Contingent Assets/Liabilities

The directors were not aware of the existence of any contingent liabilities at the year end.

11	Dividends
			2026	2025
			£	£
		Dividends for the period:
		Dividends paid in the period	28,000	7,000

			28,000	7,000

		Dividends by type:

		Equity dividends	28,000	7,000
			28,000	7,000