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Registered number: 08665398









COW FILM LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 NOVEMBER 2023

 
COW FILM LIMITED
REGISTERED NUMBER: 08665398

STATEMENT OF FINANCIAL POSITION
AS AT 30 NOVEMBER 2023

2023
2023
2022
2022
Note
£
£
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
1,080
-

Cash at bank and in hand
  
3,950
18,811

  
5,030
18,811

Creditors: amounts falling due within one year
 5 
(3,600)
(2,500)

Net current assets
  
 
 
1,430
 
 
16,311

  

Net assets
  
1,430
16,311


Capital and reserves
  

Called up share capital 
  
2
2

Profit and loss account
  
1,428
16,309

  
1,430
16,311


The directors consider 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 directors acknowledge their 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 statement of comprehensive income 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: 




K N Mansoor
Director

Date: 26 August 2024

The notes on pages 2 to 3 form part of these financial statements.

Page 1

 
COW FILM LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

1.


General information

Cow Film Limited is a private company limited by shares incorporated in the United Kingdom and registered in England and Wales. The address of its registered office is 111 Woolstone Road, London,  SE23 2TQ.

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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of 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.

The company's functional and presentational currency is GBP.

The following principal accounting policies have been applied:

 
2.2

Revenue

Turnover in the statement of comprehensive income relates to amounts earned in relation to film production and distribution. Production funding is recognised in the statement of comprehensive income over the period of the production. Where production funds received exceed costs incurred to date, the balance is treated as deferred income and held on the balance sheet until further costs are incurred. At this point the deferred income is released to the statement of comprehensive income as turnover.
Distribution income is reflected in the period it relates to. 

  
2.3

Cost of sales

Film production costs incurred in producing a film are recognised in the statement of comprehensive income as cost of sales in the period in which they are incurred.

 
2.4

Debtors

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

 
2.5

Cash and cash equivalents

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

 
2.6

Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors.

 
2.7

Creditors

Short term creditors are measured at the transaction price.

Page 2

 
COW FILM LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

3.


Employees




The average monthly number of employees, including directors, during the year was 2 (2022 - 2).


4.


Debtors

2023
2022
£
£


Other debtors
1,080
-

1,080
-



5.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
3,600
-

Accruals and deferred income
-
2,500

3,600
2,500


 
Page 3