Little Door Productions Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 11763188

Little Door Productions Ltd

Filleted Unaudited Accounts

31 January 2026

Little Door Productions Ltd

Statement of Financial Position

31 January 2026

	2026	2025
Note	£	£

Fixed assets

Tangible assets	6	6,494	9,889
Investments	7	303	303
		-------	--------
		6,797	10,192

Current assets

Stocks		408,204	545,228
Debtors	8	1,066,590	368,451
Cash at bank and in hand		327,065	466,994
		------------	------------
		1,801,859	1,380,673

Creditors: amounts falling due within one year	9	( 401,390)	( 596,338)
		------------	------------
Net current assets		1,400,469	784,335
		------------	---------
Total assets less current liabilities		1,407,266	794,527
		------------	---------
Net assets		1,407,266	794,527
		------------	---------

Capital and reserves

Called up share capital	3	3
Share premium account	641,475	641,475
Profit and loss account	765,788	153,049
	------------	---------
Shareholders funds	1,407,266	794,527
	------------	---------

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

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

Directors' responsibilities:

- The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts .

Little Door Productions Ltd

Statement of Financial Position (continued)

31 January 2026

These accounts were approved by the board of directors and authorised for issue on 30 September 2026 , and are signed on behalf of the board by:

H L Manning

Director

Company registration number: 11763188

Little Door Productions Ltd

Notes to the Accounts

Year ended 31 January 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 4th Floor, 14 Museum Place, City Centre, Cardiff, CF10 3BH, United Kingdom.

2. Statement of compliance

These accounts have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The accounts have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The accounts are prepared in sterling, which is the functional currency of the entity.

Disclosure exemptions

The entity satisfies the criteria of being a qualifying small entity as defined in FRS 102. As such, advantage has been taken of the following disclosure exemptions available under section 1A of FRS 102: (a) No cash flow statement has been presented for the company. (b) Disclosures in respect of financial instruments have not been presented.

Investments in subsidiaries

Fixed asset investments in subsidiaries are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Operating leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

Intangible assets

Intangible assets represent television series rights and are stated at cost less amortisation and provision for impairment. Television rights are only capitalised where estimates of future income from all sources exceed the capitalised amount. Per production, the rights capitalised are relative to the proportion of total revenues expected to arise from secondary exploitation due to the participating interest held in the production. These intangible assets are amortised against the revenues associated with future anticipated exploitation. The rights are capitalised only when: - The future economic benefit of the project is probable; - An intangible asset is created that can be separately identified; - It is probable that the intangible asset created will generate future economic benefits; - The cost of the intangible asset can be measured reliably.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Fixtures and fittings	-	20% straight line
Equipment	-	25 % straight line

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Stocks

Work in progress represents expenditure on projects in development and production to the extent that they are considered to be recoverable in future periods and is valued at the lower of cost and net realisable value. Any amounts relating to projects not expected to progress into production or not considered recoverable are written off to the profit and loss account.

Financial instruments

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 entity after deducting all of its financial liabilities. Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to reflect fair value using a quoted market price in an active market.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 6 (2025: 7 ).

5. Intangible assets

	Capitalised rights
	£
Cost
At 1 February 2025 and 31 January 2026	232,028
	---------
Amortisation
At 1 February 2025 and 31 January 2026	232,028
	---------
Carrying amount
At 31 January 2026	–
	---------
At 31 January 2025	–
	---------

6. Tangible assets

	Fixtures and fittings	Equipment	Total
	£	£	£
Cost
At 1 February 2025	13,379	15,886	29,265
Additions	–	3,580	3,580
	--------	--------	--------
At 31 January 2026	13,379	19,466	32,845
	--------	--------	--------
Depreciation
At 1 February 2025	7,982	11,394	19,376
Charge for the year	2,223	4,752	6,975
	--------	--------	--------
At 31 January 2026	10,205	16,146	26,351
	--------	--------	--------
Carrying amount
At 31 January 2026	3,174	3,320	6,494
	--------	--------	--------
At 31 January 2025	5,397	4,492	9,889
	--------	--------	--------

7. Investments

	Shares in group undertakings
	£
Cost
At 1 February 2025 and 31 January 2026	303
	----
Impairment
At 1 February 2025 and 31 January 2026	–
	----

Carrying amount
At 31 January 2026	303
	----
At 31 January 2025	303
	----

8. Debtors

	2026	2025
	£	£
Trade debtors	595,815	–
Amounts owed by group undertakings	50,919	53,447
Prepayments and accrued income	410,167	302,261
Directors loan account	–	7
Other debtors	9,689	12,736
	------------	---------
	1,066,590	368,451
	------------	---------

9. Creditors: amounts falling due within one year

	2026	2025
	£	£
Trade creditors	7,531	3,501
Accruals and deferred income	224,804	362,400
Social security and other taxes	110,351	126,878
Loans	58,704	103,559
	---------	---------
	401,390	596,338
	---------	---------

10. Operating leases

The total future minimum lease payments under non-cancellable operating leases are as follows:

	2026	2025
	£	£
Not later than 1 year	32,300	32,300
Later than 1 year and not later than 5 years	19,734	52,034
	--------	--------
	52,034	84,334
	--------	--------

11. Contingencies

Charges have been made against the company in favour of the following parties to secure their interests: - Creative England Limited - Coutts & Company

12. Directors' advances, credits and guarantees

During the year the directors entered into the following advances and credits with the company:

	2026
	Balance brought forward	Advances/ (credits) to the directors	Balance outstanding
	£	£	£
E F Rowlands	–	–	–
H L Manning	7	( 7)	–
	----	----	----
	7	( 7)	–
	----	----	----

	2025
	Balance brought forward	Advances/ (credits) to the directors	Balance outstanding
	£	£	£
E F Rowlands	( 30)	30	–
H L Manning	( 92)	99	7
	----	----	----
	( 122)	129	7
	----	----	----

13. Related party transactions

All related-party transactions that took place in the period were made on terms equivalent to those that prevail in arm's length transactions and therefore are not required to be disclosed under FRS 102 Section 1AC 35.

14. Controlling party

The company was under the joint control of H L Manning and E F Rowlands throughout the current year.