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REGISTERED NUMBER: 15001319 (England and Wales)
















The Dead from the Sea Limited

Financial Statements

for the Year Ended 31st December 2024






The Dead from the Sea Limited (Registered number: 15001319)






Contents of the Financial Statements
for the Year Ended 31st December 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3


The Dead from the Sea Limited

Company Information
for the Year Ended 31st December 2024







Directors: Ms J Y Kwak
Mr F Von Poser



Registered office: 5th Floor
41-42 Eastcastle Street
London
W1W 8DU



Registered number: 15001319 (England and Wales)



Auditors: Nigel Wilson & Co
Accountants & Statutory Auditor
4th Floor
100 Fenchurch Street
London
EC3M 5JD



Accountants: Wilson Stevens Limited
4th Floor
100 Fenchurch Street
London
EC3M 5JD

The Dead from the Sea Limited (Registered number: 15001319)

Statement of Financial Position
31st December 2024

2024 2023
Notes £    £   
Current assets
Debtors 5 102,391 410,571
Cash at bank 220,764 253,455
323,155 664,026
Creditors
Amounts falling due within one year 6 2,033,556 2,292,003
Net current liabilities (1,710,401 ) (1,627,977 )
Total assets less current liabilities (1,710,401 ) (1,627,977 )

Capital and reserves
Called up share capital 100 100
Retained earnings (1,710,501 ) (1,628,077 )
(1,710,401 ) (1,627,977 )

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14th April 2025 and were signed on its behalf by:





Mr F Von Poser - Director


The Dead from the Sea Limited (Registered number: 15001319)

Notes to the Financial Statements
for the Year Ended 31st December 2024

1. Statutory information

The Dead from the Sea Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).


2. Accounting policies

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

The company has net current liabilities and net liabilities at 31st December 2024 and is loss making. The financial statements have been prepared on the going concern basis because the parent company, Amalia Film GMBH, stated that it will provide the necessary financial support to the company for at least twelve months from the date these accounts are signed. The parent company directors prepare budgets and forecasts and have produced detailed and realistic cash flow projections which are reviewed on an ongoing basis. These demonstrate that the parent company has the financial capability to satisfy this obligation.

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 Income Statement, 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

3. Employees and directors

The average number of employees during the year was 2 (2023 - 2 ) .

The Dead from the Sea Limited (Registered number: 15001319)

Notes to the Financial Statements - continued
for the Year Ended 31st December 2024

4. Auditors' remuneration
Period
13/7/23
Year Ended to
31/12/24 31/12/23
£    £   
Fees payable to the company's auditors for the audit of the
company's financial statements

500

10,000

5. Debtors: amounts falling due within one year
2024 2023
£    £   
Other debtors 102,391 410,571

6. Creditors: amounts falling due within one year
2024 2023
£    £   
Trade creditors 2,861 168,889
Amounts owed to group undertakings 2,025,195 2,105,556
Other creditors 5,500 17,558
2,033,556 2,292,003

7. Disclosure under Section 444(5B) of the Companies Act 2006

The Report of the Auditors was unqualified.

David Hatchard BA FCA (Senior Statutory Auditor)
for and on behalf of Nigel Wilson & Co

8. Related party disclosures

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

9. Ultimate controlling party

The immediate parent company is Amalia Film GmbH. The ultimate parent company is NDR, incorporated in Germany, whose registered office address is Jenfelder Allee 80 22045, Hamburg, Germany. The directors are of the opinion that there is no individual ultimate controlling party.