Company Registration No. 15257349 (England and Wales)
Rivers of London Productions Limited
Financial statements
for the period ended 30 June 2024
Pages for filing with the registrar
Rivers of London Productions Limited
Contents
Page
Statement of financial position
1
Notes to the financial statements
2 - 5
Rivers of London Productions Limited
Statement of financial position
As at 30 June 2024
30 June 2024
1
2024
Notes
£
£
Current assets
Debtors
4
49
Cash at bank and in hand
120
169
Creditors: amounts falling due within one year
5
(10,855)
Net current liabilities
(10,686)
Capital and reserves
Called up share capital
6
100
Profit and loss reserves
(10,786)
Total equity
(10,686)

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

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

The financial statements were approved by the board of directors and authorised for issue on 4 April 2025 and are signed on its behalf by:
Simon Gillis
Director
Company Registration No. 15257349
Rivers of London Productions Limited
Notes to the financial statements
For the period ended 30 June 2024
2
1
Accounting policies
Company information

Rivers of London Productions Limited is a private company limited by shares incorporated in England and Wales. The registered office is 3rd Floor, 45 Folgate Street, London, E1 6GL.

1.1
Reporting period

The accounting reference date for the company runs from the date of incorporation 3 November 2023 to 30 June 2024, forming a period of 8 months. The period was made shorter in order to align with the parent company and the wider group.

1.2
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention.The principal accounting policies adopted are set out below.

1.3
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.4
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

 

Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

 

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

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 company after deducting all of its liabilities.

Rivers of London Productions Limited
Notes to the financial statements (continued)
For the period ended 30 June 2024
1
Accounting policies (continued)
3
Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

 

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

 

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.5
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

2
Critical accounting judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

 

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

 

The directors confirm that there are no estimates or assumptions which have a significant risk of causing material adjustment to the carrying amount of assets and liabilities this period.

3
Employees

The average monthly number of persons (including directors) employed by the company during the period was:

2024
Number
Total
-
0
Rivers of London Productions Limited
Notes to the financial statements (continued)
For the period ended 30 June 2024
4
4
Debtors
2024
Amounts falling due within one year:
£
Other debtors
49

Included within other debtors are amounts owed to related parties of £49.

5
Creditors: amounts falling due within one year
2024
£
Amounts owed to group undertakings
355
Other creditors
10,500
10,855

Amounts owed to group undertakings are unsecured, interest free and repayable on demand.

6
Called up share capital
2024
2024
Ordinary share capital
Number
£
Issued and fully paid
Ordinary shares of £1 each
100
100
7
Audit report information

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006:

The auditor's report was unqualified.

Senior Statutory Auditor:
Moses Nyachae
Statutory Auditors:
Saffery LLP
Date of audit report:
7 April 2025
8
Related party transactions

The company has taken advantage of the exemption under paragraph 33.1a of FRS 102 from disclosing transactions entered into between two or more members of a group, where any subsidiary undertaking which is a party to the transaction is wholly owned by a member of that group.

Rivers of London Productions Limited
Notes to the financial statements (continued)
For the period ended 30 June 2024
5
9
Parent company

As at 30 June 2024, the immediate parent undertaking is See-Saw Films (TV) limited, a company incorporated in the UK, who hold a 51% majority shareholding. Minority shareholdings of 23% and 26% are held by Pure Fiction TV Limited and Unnecessary Logo LLP respectively.

 

The largest and smallest group for which accounts are prepared, and to which the company belongs, is See-Saw Films Limited. Copies of the group accounts can be obtained from 45 Folgate Street, London, United Kingdom, E1 6GL.

 

On 5th March 2025, 51% of the total issued share capital in See-Saw Films Limited was acquired by M&A Holdco Breteuil, a company incorporated in France and a subsidiary of Mediawan Holding SAS. On and from 5th March 2025 the Company's ultimate controlling parent company is Mediawan Holding SAS, a company incorporated in France who is a leading independent content production, distribution and licensing.

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