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Registered number: 07938549
Vernon Films Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2021
Sense Accounting Limited

36 Bruntsfield Place
Edinburgh
Midlothian
EH10 4HJ
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07938549
2021 2020
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 9,993 2,020
Investments 4 2 2
9,995 2,022
CURRENT ASSETS
Stock 5 50,093 14,621
Debtors 6 3,684 3,982
Cash at bank and in hand 98,384 24,027
152,161 42,630
Creditors: Amounts Falling Due Within One Year 7 (157,363 ) (41,869 )
NET CURRENT ASSETS (LIABILITIES) (5,202 ) 761
TOTAL ASSETS LESS CURRENT LIABILITIES 4,793 2,783
NET ASSETS 4,793 2,783
CAPITAL AND RESERVES
Called up share capital 8 99 99
Profit and Loss Account 4,694 2,684
SHAREHOLDERS' FUNDS 4,793 2,783
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For the year ending 31 August 2021 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Ms. M A Calugareanu
Director
26 August 2022
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
1.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
1.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 25% straight line
Computer Equipment 25% straight line
1.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 2 (2020: 2)
2 2
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3. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 September 2020 4,865 - 4,865
Additions 4,002 6,389 10,391
As at 31 August 2021 8,867 6,389 15,256
Depreciation
As at 1 September 2020 2,845 - 2,845
Provided during the period 1,353 1,065 2,418
As at 31 August 2021 4,198 1,065 5,263
Net Book Value
As at 31 August 2021 4,669 5,324 9,993
As at 1 September 2020 2,020 - 2,020
4. Investments
Unlisted
£
Cost
As at 1 September 2020 2
As at 31 August 2021 2
Provision
As at 1 September 2020 -
As at 31 August 2021 -
Net Book Value
As at 31 August 2021 2
As at 1 September 2020 2
5. Stock
2021 2020
£ £
Stock - work in progress 50,093 14,621
50,093 14,621
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6. Debtors
2021 2020
£ £
Due within one year
Other debtors 3,684 3,683
Amounts owed by group undertakings - 299
3,684 3,982
7. Creditors: Amounts Falling Due Within One Year
2021 2020
£ £
VAT 764 460
Production Advances 100,293 28,931
Accruals and deferred income 1,585 5,790
Directors' loan accounts 3,084 2,702
Amounts owed to group undertakings 51,637 3,986
157,363 41,869
8. Share Capital
2021 2020
Allotted, Called up and fully paid 99 99
9. Related Party Transactions
The directors have provided the company with interest free funding, which is unsecured and repayable on demand. At the balance sheet date the company owed £3,084 (2020: £2,702) to the directors.
10. General Information
Vernon Films Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07938549 . The registered office is 124 Finchley Road, London, NW3 5JS.
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