CO Productions Limited - Filleted accounts

CO Productions Limited
Registered number:		05518156
Balance Sheet
at 31 July 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		7,607			18,904

Current assets
Debtors	4	16,253			500
Cash at bank and in hand		16,883			33,952
		33,136			34,452

Creditors: amounts falling due within one year	5	(63,848)			(39,132)

Net current liabilities			(30,712)			(4,680)

Net (liabilities)/assets			(23,105)			14,224

Capital and reserves
Called up share capital			10			10
Profit and loss account			(23,115)			14,214

Shareholders' funds			(23,105)			14,224

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.




Charlotte Anne Jeffreys Oldwood
Director
Approved by the board on 22 October 2025

CO Productions Limited
Notes to the Financial Statements
for the year ended 31 July 2025


1	Accounting policies

	Basis of preparation
	These financial statements have been prepared in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 – The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' ('FRS 102'), and with the Companies Act 2006. The financial statements have been prepared on the historical cost basis and are presented in Sterling (£).

	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 rendering of services and is recognised by reference to the stage of completion of the contract.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is calculated to write down the cost less estimated residual value of all tangible fixed assets over their expected useful lives, using the straight-line method.

	Land and buildings	20% per year
	Plant and machinery	25% per year

	Debtors
	Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

	Creditors
	Short term trade 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.

	Taxation
	Current tax is recognised for the amount of income tax payable in respect of the taxable profit for the current or past reporting periods using the tax rates and laws that that have been enacted or substantively enacted by the reporting date. Deferred tax is calculated using the tax rates and laws that that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference and is recognised in respect of all timing differences at the reporting date, except as otherwise indicated. Deferred tax assets are only 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. If and when all conditions for retaining tax allowances for the cost of a fixed asset have been met, the deferred tax is reversed.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Employee benefits
	Short-term employee benefits and contributions to defined contribution pension plans are recognised as an expense in the period in which they are incurred. The company operates stakeholder defined contribution pension schemes for the benefit of the employees and directors. The assets of the pension schemes are administered by an independent pensions provider.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			4		4


3	Tangible fixed assets
		Land and buildings		Office equipment		Total
£			£		£
	Cost
	At 1 August 2024	12,500		26,935		39,435
	Additions	-		1,967		1,967
	At 31 July 2025	12,500		28,902		41,402

	Depreciation
	At 1 August 2024	6,250		14,281		20,531
	Charge for the year	2,500		10,764		13,264
	At 31 July 2025	8,750		25,045		33,795

	Net book value
	At 31 July 2025	3,750		3,857		7,607
	At 31 July 2024	6,250		12,654		18,904


4	Debtors			2025		2024
£					£

	Trade debtors			15,753		-
	Other debtors			500		500
				16,253		500


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

	Taxation and social security costs			25,728		14,589
	Other creditors			37,887		24,310
	Accruals and deferred income			233		233
				63,848		39,132


6	Other information

	CO Productions Limited is a private company limited by shares and incorporated in England. Its registered office is:
	8 Earning Street
	Godmanchester
	Cambridgeshire
	PE29 2JD