ACCOUNTS - Final Accounts preparation

As restated

Registered number: 15226319

FUSEY PRODUCTIONS LTD

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 OCTOBER 2025

FUSEY PRODUCTIONS LTD

REGISTERED NUMBER: 15226319

BALANCE SHEET

AS AT 31 OCTOBER 2025

		As restated
	2025	2024
Note	£	£


Current assets
Debtors: amounts falling due within one year	4	12,000		50,492
Cash at bank and in hand	5	255,502		42,142
		267,502		92,634
Creditors: amounts falling due within one year	6	(130,698)		(23,175)
Net current assets			136,803		69,459
Total assets less current liabilities			136,803		69,459

Net assets			136,803		69,459

Capital and reserves
Called up share capital	7	1	1
Profit and loss account		136,802	69,458
		136,803	69,459

FUSEY PRODUCTIONS LTD

REGISTERED NUMBER: 15226319

BALANCE SHEET (CONTINUED)

AS AT 31 OCTOBER 2025

The director considers that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

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.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

J D Essex

Director

Date: 29 October 2026

The notes on pages 3 to 5 form part of these financial statements.

FUSEY PRODUCTIONS LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

1.	General information

Fusey Productions Ltd is a private company, limited by shares, registered in England and Wales, registration number 15226319.

Post year end date, the company changed its registered office address from Create Business Hub, 5 Rayleigh Road, Brentwood, CM13 1AB to Elsley Court, 20-22 Great Titchfield Street, London, W1W 8BE.

The principal activity of the company continued to be provision of television, media and promotional services.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

2.2

Foreign currency translation

Functional and presentation currency

The company's functional and presentation currency is pound sterling.

2.3

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. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Turnover from the provision of television, media and promotional services activity is recognised as the related performance obligations are satisfied and only to the extent that it is probable that the company will be entitled to the consideration due under the contract.

2.4

Interest income

Interest income is recognised in the profit and loss account using the effective interest method.

2.5

Taxation

Tax is recognised in the profit or loss account except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment.

FUSEY PRODUCTIONS LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

2.Accounting policies (continued)

2.7

Cash

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

2.8

Creditors

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

2.9

Financial instruments

The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities, such as trade and other debtors, trade and other creditors, and loans with related parties.

2.10

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Employees

The average monthly number of employees, including the director, during the year was 1 (2024 - 1).

Debtors

						As restated
					2025	2024
					£	£


Trade debtors	12,000	16,625
Other debtors	-	33,867
	12,000	50,492

	Cash at bank and in hand	255,502	42,142

FUSEY PRODUCTIONS LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

Trade creditors	7,270	3,325
Corporation tax	79,896	19,850
Other taxation and social security	34,697	-
Other creditors	5,385	-
Accruals and deferred income	3,450	-
	130,698	23,175

7.	Share capital
		2025	2024
		£	£

Allotted, called up and fully paid

1 (2024 - 1) Ordinary share of £1.00	1	1

8.	Prior year adjustment

The financial statements for the period ended 31 October 2024 were previously prepared on the basis that the company was dormant. It was subsequently identified that the company had commenced trading during that period and that transactions relating to its trading activities had not been reflected in those financial statements.

This constituted a material prior period error. Accordingly, the comparative amounts for the period ended 31 October 2024 have been restated to recognise the transactions and balances relating to the company's trading activities.

The effect of the restatement is to increase previously reported turnover by £127,857, profit before taxation by £89,308, taxation by £19,850, profit for the financial period by £69,458 and net assets at 31 October 2024 by £69,458.

As a result, retained earnings at 1 November 2024 have increased by £69,458. All comparative amounts presented in these financial statements have been restated accordingly.

9.	Transactions with the director

As at the year end, the company owed to director £5,385 (2024 - the director owed to the company £32,001). This loan is unsecured, interest at an official rate has been charged and repayable on demand.

During the year, dividends of £110,000 (2024 - £NIL) were paid to the director.