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COMPANY REGISTRATION NUMBER: 15128815
EHF (Nine Bodies) Ltd
Filleted Financial Statements
31 March 2024
EHF (Nine Bodies) Ltd
Statement of Financial Position
31 March 2024
31 Mar 24
Note
£
Current assets
Work in progress
1,487,594
Debtors
5
1
Cash at bank and in hand
2,194,791
------------
3,682,386
Creditors: amounts falling due within one year
6
( 3,682,385)
------------
Net current assets
1
----
Total assets less current liabilities
1
----
Net assets
1
----
Capital and reserves
Called up share capital
7
1
----
Shareholders funds
1
----
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
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.
These financial statements were approved by the board of directors and authorised for issue on 24 October 2024 , and are signed on behalf of the board by:
E L Gutierrez
Director
Company registration number: 15128815
EHF (Nine Bodies) Ltd
Notes to the Financial Statements
Period from 11 September 2023 to 31 March 2024
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 10 Orange Street, Haymarket, London, WC2H 7DQ, United Kingdom. The company registration number is 15128815 .
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Comparatives
The accounts cover the period from incorporation through to 31 March 2024, hence there are no comparative figures.
The accounting period has been shortened to align the period end with that of the group.
Disclosure exemptions
The entity satisfies the criteria of being a qualifying small entity as defined in FRS 102. As such, advantage has been taken of the following disclosure exemptions available under section 1A of FRS 102: (a) No cash flow statement has been presented for the company. (b) Disclosures in respect of financial instruments have not been presented.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
Financial instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.
4. Employees
The company has been incorporated to produce a high-end television series called "Nine Bodies in a Mexican Morgue". In common with the film and television industry the majority of crew are hired on short term contracts for the duration of principal photography or are self-employed.
None of the Directors received any form of remuneration.
5. Debtors
31 Mar 24
£
Other debtors
1
----
6. Creditors: amounts falling due within one year
31 Mar 24
£
Accruals and deferred income
3,682,385
------------
7. Called up share capital
Issued, called up and fully paid
31 Mar 24
No.
£
Ordinary shares of £ 1 each
1
1
----
----
8. Events after the end of the reporting period
Subsequent to the period end, the Company's ultimate controlling parties announced that they had agreed to sell the Eleventh Hour Films Limited Group to Sony Pictures Television Production UK Limited. The sale completed on 28 June 2024. There are no adjustments to the Report and financial statements as a result of the sale. Sony Group Corporation are now the Company's ultimate controlling party.
9. Summary audit opinion
The auditor's report dated 30 October 2024 was unqualified .
The senior statutory auditor was Stephen Joberns , for and on behalf of Shipleys LLP .
10. Related party transactions
As a wholly-owned subsidiary of Eleventh Hour Films Limited, the Company has taken advantage of the exemption under FRS 102 Paragraph 33 on the basis that disclosure need not be given regarding related party transactions with other wholly-owned subsidiaries of the group. All related party transactions arose on an arm's-length basis through the normal course of business and related to the production of the television series entitled "Nine Bodies in a Mexican Morgue". As such, no transactions with related parties were undertaken such as are required to be disclosed under FRS 102 Section 1A.
11. Controlling party
At the balance sheet date, the immediate parent undertaking and controlling party is Eleventh Hour Films Limited , a company incorporated in England and Wales. Eleventh Hour Films Limited is the parent undertaking of the smallest and the largest group to consolidate these financial statements at 31 March 2024. Copies of its group financial statements, which include the company, are available from 12th Floor, Brunel Building, 2 Canalside Walk, London, W2 1DG. Subsequent to the period end Sony Pictures Television Production UK Limited assumed majority control of the company. The ultimate holding company and controlling party from that point is Sony Group Corporation, a company incorporated in Japan.