For the financial year ended 31 January 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 of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

Ethos Productions Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Unit 6, Country Business Centre, Lucas Green Road, West End, Woking, Surrey, England, GU24 9LZ.

These financial statements have been prepared in accordance with FRS 102, including the provisions of Section 1A Small Entities, and the Companies Act 2006.

The financial statements are prepared in sterling and under the historical cost convention.

Revenue represents amounts receivable from the hire and sale of audio visual equipment and associated services, net of VAT and trade discounts.

Revenue from equipment hire and associated services is recognised in the period in which the hire or service is provided. Revenue from the sale of equipment is recognised when the goods are supplied to the customer.

Tangible fixed assets are stated at cost less accumulated depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

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.

At each reporting date, the company considers whether there is any indication that its fixed assets may be impaired. Where an indication exists, the carrying value of the asset is reviewed and any impairment loss recognised in the profit and loss account.

The company holds only basic financial instruments comprising trade and other debtors, cash and bank balances, trade and other creditors and bank borrowings. These are initially recognised at transaction price and subsequently measured at amortised cost where applicable.

The tax expense represents current and deferred tax. Current tax is based on the taxable profit for the year using tax rates enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of timing differences between the recognition of income and expenses for accounting and taxation purposes. Deferred tax is measured using tax rates expected to apply when the timing differences reverse.

The average monthly number of persons (including directors) employed by the company during the year was:

The deferred tax provision of £9,629 (2025: £13,373) relates principally to timing differences arising between the carrying value of tangible fixed assets and their tax written down value.

At 31 January 2026, the company owed £29,547 (2025: £22,215) to the director in respect of amounts advanced to and paid on behalf of the company. The balance is unsecured, interest free and repayable on demand.