NOIR PRODUCTIONS LTD. - Filleted accounts

Registered number

11027642

NOIR PRODUCTIONS LTD.

UNAUDITED FINANCIAL STATEMENTS

31 October 2025

NOIR PRODUCTIONS LTD.
Report and accounts
Contents




Page

Balance sheet	1

Notes to the accounts	2 - 6

NOIR PRODUCTIONS LTD.
Registered number:		11027642
Balance Sheet
as at 31 October 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		79,762			110,082

Current assets
Debtors	4	371,197			97,318
Cash at bank and in hand		295,210			558,012
		666,407			655,330

Creditors: amounts falling due within one year	5	(672,173)			(651,101)

Net current (liabilities)/assets			(5,766)			4,229

Total assets less current liabilities			73,996			114,311

Creditors: amounts falling due after more than one year	6		(67,309)			(100,384)



Net assets			6,687			13,927

Capital and reserves
Called up share capital			200			200
Profit and loss account			6,487			13,727

Shareholders' funds			6,687			13,927

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Gregory Smith
Director
Approved by the board on 22 September 2026

NOIR PRODUCTIONS LTD.
Notes to the Accounts
for the year ended 31 October 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Fixtures, fittings and equipment	20% straight line
	Motor vehicles	25% reducing balance

	Financial instruments
	The company only enters into basic financial statements 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 instruments are recognised in the company's balance sheet date when the company becomes party to the contractual provisions of the instruments. 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 of impairments found, an impairment loss is recognised in profit and loss accounts. 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.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Cash and cash equivalents
	Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with financial institutions, and other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

	Taxation
	The tax expense represents the sum of the tax currently payable and deferred tax.

	Current tax
	The current tax payable is based on taxable profit for the year. Taxable profit differs from net profit reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

	Deferred tax
	Deferred tax liabilities are generally recognised for all timing differences and 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 profits. Such assets and liabilities are not recognised if the timing differences arises from goodwill or from the initial recognition of the assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit. The carrying amount of deferred tax assets is reviewed at each reporting end date. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the assets is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities relate to taxes levied by the same tax authority.
	Retirement benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			6		5


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 November 2024	62,776		137,938		200,714
	At 31 October 2025	62,776		137,938		200,714

	Depreciation
	At 1 November 2024	40,509		50,123		90,632
	Charge for the year	8,366		21,954		30,320
	At 31 October 2025	48,875		72,077		120,952

	Net book value
	At 31 October 2025	13,901		65,861		79,762
	At 31 October 2024	22,267		87,815		110,082


4	Debtors			2025		2024
£					£

	Trade debtors			332,158		56,822
	Other debtors			39,039		40,496
				371,197		97,318


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Bank loans and overdrafts			6,397		10,329
	Obligations under finance lease and hire purchase contracts			26,884		15,844
	Director's current account			22,996		12,586
	Trade creditors			398,286		306,088
	Corporation tax			88,765		60,308
	Other taxes and social security costs			4,439		15,544
	Other creditors			124,406		230,402
				672,173		651,101


6	Creditors: amounts falling due after one year			2025		2024
£					£

	Bank loans			-		6,191
	Obligations under finance lease and hire purchase contracts			67,309		94,193
				67,309		100,384

	The long-term bank loan is secured by Gurantee form the UK Government under Bounce Back Loan Scheme (BBLS).

7	Other information

	Noir Productions Ltd. is a private company limited by shares and incorporated in England and Wales. The registered office is: Dog & Duck Yard (Greenworks), London, WC1R 4BH.