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REGISTERED NUMBER: 11410725 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2021

FOR

BRIGHTSTAR FILM AND TV LTD

BRIGHTSTAR FILM AND TV LTD (REGISTERED NUMBER: 11410725)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2021




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


BRIGHTSTAR FILM AND TV LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 AUGUST 2021







DIRECTORS: J Woodward
T Seghatchian





REGISTERED OFFICE: 18 Glasshouse Studios
Fryern Court Road
Fordingbridge
Hampshire
SP6 1QX





REGISTERED NUMBER: 11410725 (England and Wales)





ACCOUNTANTS: LEES
Chartered Certified Accountants
18 Glasshouse Studios
Fryern Court Road
Fordingbridge
Hampshire
SP6 1QX

BRIGHTSTAR FILM AND TV LTD (REGISTERED NUMBER: 11410725)

BALANCE SHEET
31 AUGUST 2021

2021 2020
Notes £    £   
CURRENT ASSETS
Debtors 5 10,273 298
Cash at bank and in hand 232,094 218,541
242,367 218,839
CREDITORS
Amounts falling due within one year 6 66,945 162,560
NET CURRENT ASSETS 175,422 56,279
TOTAL ASSETS LESS CURRENT
LIABILITIES

175,422

56,279

CAPITAL AND RESERVES
Called up share capital 7 1 1
Retained earnings 175,421 56,278
SHAREHOLDERS' FUNDS 175,422 56,279

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2021.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2021 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25 August 2022 and were signed on its behalf by:




T Seghatchian - Director



J Woodward - Director


BRIGHTSTAR FILM AND TV LTD (REGISTERED NUMBER: 11410725)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2021

1. STATUTORY INFORMATION

Brightstar Film and TV Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. STATEMENT OF COMPLIANCE

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

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

Related party exemption
The company is a 100% wholly owned subsidiary and has taken advantage of the exemption in Financial Reporting Standard 102 Section 33 'Related Party Transactions' not to disclose transactions with companies within the group headed by the ultimate parent company.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Foreign currencies
Transactions in currencies, other than the functional currency of the company, are recorded at the rate of exchange on the date the transaction occurred. Monetary items denominated in other currencies are translated at the rate prevailing at the end of the reporting period. All differences are taken to profit or loss.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2020 - NIL).

BRIGHTSTAR FILM AND TV LTD (REGISTERED NUMBER: 11410725)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2021

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2021 2020
£    £   
Amounts owed by group undertakings 625 141
Other debtors 9,648 157
10,273 298

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2021 2020
£    £   
Trade creditors 912 860
Amounts owed to group undertakings 39,202 104,552
Taxation and social security 23,716 50,709
Other creditors 3,115 6,439
66,945 162,560

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2021 2020
value: £    £   
1 Ordinary £1 1 1

8. ULTIMATE CONTROLLING PARTY

The ultimate parent undertaking is Brightstar Content Limited.

The company is not a member of a group for which consolidated financial statements are prepared.