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REGISTERED NUMBER: 03862080 (England and Wales)















Group Strategic Report,

Report of the Directors and

Consolidated Financial Statements

for the Year Ended 29th April 2024

for

Eight Rooks Limited

Eight Rooks Limited (Registered number: 03862080)






Contents of the Consolidated Financial Statements
for the Year Ended 29th April 2024




Page

Company Information 1

Group Strategic Report 2

Report of the Directors 3

Report of the Independent Auditors 5

Consolidated Income Statement 8

Consolidated Other Comprehensive Income 9

Consolidated Statement of Financial Position 10

Company Statement of Financial Position 11

Consolidated Statement of Changes in Equity 12

Company Statement of Changes in Equity 13

Consolidated Statement of Cash Flows 14

Notes to the Consolidated Statement of Cash Flows 15

Notes to the Consolidated Financial Statements 16


Eight Rooks Limited

Company Information
for the Year Ended 29th April 2024







DIRECTORS: H E M Blick
Ms E Blick





SECRETARY: Ms E Blick





REGISTERED OFFICE: C/O Jeremy Scholl & Company
20-21 Jockey's Fields
London
WC1R 4BW





REGISTERED NUMBER: 03862080 (England and Wales)





AUDITORS: Spencer Hyde Limited
Statutory Auditor
272 Regents Park Road
London
N3 3HN

Eight Rooks Limited (Registered number: 03862080)

Group Strategic Report
for the Year Ended 29th April 2024

The directors present their strategic report of the company and the group for the year ended 29th April 2024.

BUSINESS REVIEW AND FUTURE DEVELOPMENTS
The principal activity of the group is that of television drama production.

The group provides creative services including producing, directing, writing and originating new content for the high-end television industry. It receives fees for such services and ongoing royalties for past productions.

The directors are pleased to report another successful trading year with an after-tax profit of £163,699.

The directors are working on new projects and look forward to the future with confidence.

FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES
The group is exposed to financial risks arising in the ordinary course of trading. The high-end television industry is susceptible to changes in legislation, regulation and government policy. Bringing new projects to fruition depends upon demand from major broadcasters and streaming services and any downturn could adversely affect the ability to successfully finance or market new productions in the short to medium term.

The group partners with major production companies to execute projects and if a production partner suffers financial or other problems, these could cause the group to fail to make timely delivery of projects on budget.

The groups customers are major UK and international broadcasters and distributors, and its production partners are financially sound and highly experienced, so there is considered to be very little risk either operationally or financially with counter parties.

The group's major financial assets are cash at bank and debtors, and there is considered to be very little risk over the non-recoverability of debts.

ON BEHALF OF THE BOARD:





H E M Blick - Director


28th April 2025

Eight Rooks Limited (Registered number: 03862080)

Report of the Directors
for the Year Ended 29th April 2024

The directors present their report with the financial statements of the company and the group for the year ended 29th April 2024.

DIVIDENDS
Interim dividends per share were paid as follows:
Ordinary A £1 shares £1775 - 30th April 2024
Ordinary B £1 shares £1775 - 30th April 2024


The directors recommend that no final dividends be paid.

The total distribution of dividends for the year ended 29th April 2024 will be £ 177,500 .

DIRECTORS
The directors shown below have held office during the whole of the period from 30th April 2023 to the date of this report.

H E M Blick
Ms E Blick

STATEMENT OF DIRECTORS' RESPONSIBILITIES
The directors are responsible for preparing the Group Strategic Report, the Report of the Directors and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the group and of the profit or loss of the group for that period. In preparing these financial statements, the directors are required to:

- select suitable accounting policies and then apply them consistently;
- make judgements and accounting estimates that are reasonable and prudent;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's and the group's transactions and disclose with reasonable accuracy at any time the financial position of the company and the group and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and the group and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS
So far as the directors are aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the group's auditors are unaware, and each director has taken all the steps that he or she ought to have taken as a director in order to make himself or herself aware of any relevant audit information and to establish that the group's auditors are aware of that information.

Eight Rooks Limited (Registered number: 03862080)

Report of the Directors
for the Year Ended 29th April 2024


AUDITORS
The auditors, Spencer Hyde Limited, will be proposed for re-appointment at the forthcoming Annual General Meeting.

ON BEHALF OF THE BOARD:





H E M Blick - Director


28th April 2025

Report of the Independent Auditors to the Members of
Eight Rooks Limited

Opinion
We have audited the financial statements of Eight Rooks Limited (the 'parent company') and its subsidiaries (the 'group') for the year ended 29th April 2024 which comprise the Consolidated Income Statement, Consolidated Other Comprehensive Income, Consolidated Statement of Financial Position, Company Statement of Financial Position, Consolidated Statement of Changes in Equity, Company Statement of Changes in Equity, Consolidated Statement of Cash Flows and Notes to the Consolidated Statement of Cash Flows, Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:
-give a true and fair view of the state of the group's and of the parent company affairs as at 29th April 2024 and of the group's profit for the year then ended;
-have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
-have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the group in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern
In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the group's and the parent company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information
The directors are responsible for the other information. The other information comprises the information in the Group Strategic Report and the Report of the Directors, but does not include the financial statements and our Report of the Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
- the information given in the Group Strategic Report and the Report of the Directors for the financial year for which the financial statements are prepared is consistent with the financial statements; and
- the Group Strategic Report and the Report of the Directors have been prepared in accordance with applicable legal requirements.

Report of the Independent Auditors to the Members of
Eight Rooks Limited


Matters on which we are required to report by exception
In the light of the knowledge and understanding of the group and the parent company and its environment obtained in the course of the audit, we have not identified material misstatements in the Group Strategic Report or the Report of the Directors.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:
- adequate accounting records have not been kept by the parent company, or returns adequate for our audit have not been received from branches not visited by us; or
- the parent company financial statements are not in agreement with the accounting records and returns; or
- certain disclosures of directors' remuneration specified by law are not made; or
- we have not received all the information and explanations we require for our audit.

Responsibilities of directors
As explained more fully in the Statement of Directors' Responsibilities set out on page three, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the directors are responsible for assessing the group's and the parent company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the group or the parent company or to cease operations, or have no realistic alternative but to do so.

Auditors' responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

We obtained an understanding of the legal and regulatory framework applicable to the company financial statements or that had a fundamental effect on the operations of the company. We determined that the most significant laws and regulations included UK GAAP, UK Companies Act 2006, and taxation laws.

We assessed the susceptibility fo the company's financial statements to material misstatement, including how fraud might occur. Audit procedures performed by the engagement team included challenging assumptions and judgements made by management in its significant accounting estimates and identifying and testing journal entries, in particular any journal entries posted with unusual characteristics.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Auditors.

Report of the Independent Auditors to the Members of
Eight Rooks Limited


Use of our report
This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in a Report of the Auditors and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.




Antony Youselli (Senior Statutory Auditor)
for and on behalf of Spencer Hyde Limited
Statutory Auditor
272 Regents Park Road
London
N3 3HN

28th April 2025

Eight Rooks Limited (Registered number: 03862080)

Consolidated
Income Statement
for the Year Ended 29th April 2024

Period
1.5.22
Year Ended to
29.4.24 29.4.23
Notes £    £   

TURNOVER 595,498 2,237,848

Cost of sales 303,193 155,628
GROSS PROFIT 292,305 2,082,220

Administrative expenses 266,334 137,777
25,971 1,944,443

Other operating income 1,616 7,231
OPERATING PROFIT 4 27,587 1,951,674

Interest receivable and similar income 61,621 -
PROFIT BEFORE TAXATION 89,208 1,951,674

Tax on profit 5 (74,491 ) (282,310 )
PROFIT FOR THE FINANCIAL YEAR 163,699 2,233,984
Profit attributable to:
Owners of the parent 161,725 2,222,851
Non-controlling interests 1,974 11,133
163,699 2,233,984

Eight Rooks Limited (Registered number: 03862080)

Consolidated
Other Comprehensive Income
for the Year Ended 29th April 2024

Period
1.5.22
Year Ended to
29.4.24 29.4.23
Notes £    £   

PROFIT FOR THE YEAR 163,699 2,233,984


OTHER COMPREHENSIVE INCOME - -
TOTAL COMPREHENSIVE INCOME
FOR THE YEAR

163,699

2,233,984

Total comprehensive income attributable to:
Owners of the parent 161,725 2,222,851
Non-controlling interests 1,974 11,133
163,699 2,233,984

Eight Rooks Limited (Registered number: 03862080)

Consolidated Statement of Financial Position
29th April 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Tangible assets 8 9,612 10,689
Investments 9 - -
9,612 10,689

CURRENT ASSETS
Debtors 10 2,506,702 2,520,379
Cash at bank 1,731,951 1,282,537
4,238,653 3,802,916
CREDITORS
Amounts falling due within one year 11 309,313 (139,147 )
NET CURRENT ASSETS 3,929,340 3,942,063
TOTAL ASSETS LESS CURRENT
LIABILITIES

3,938,952

3,952,752

CAPITAL AND RESERVES
Called up share capital 12 100 100
Retained earnings 13 3,910,715 3,926,489
SHAREHOLDERS' FUNDS 3,910,815 3,926,589

NON-CONTROLLING INTERESTS 28,137 26,163
TOTAL EQUITY 3,938,952 3,952,752

The financial statements were approved by the Board of Directors and authorised for issue on 28th April 2025 and were signed on its behalf by:




H E M Blick - Director



Ms E Blick - Director


Eight Rooks Limited (Registered number: 03862080)

Company Statement of Financial Position
29th April 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Tangible assets 8 9,612 10,689
Investments 9 19 19
9,631 10,708

CURRENT ASSETS
Debtors 10 2,744,537 3,592,654
Cash at bank 1,543,601 849,184
4,288,138 4,441,838
CREDITORS
Amounts falling due within one year 11 443,493 577,742
NET CURRENT ASSETS 3,844,645 3,864,096
TOTAL ASSETS LESS CURRENT
LIABILITIES

3,854,276

3,874,804

CAPITAL AND RESERVES
Called up share capital 12 100 100
Retained earnings 13 3,854,176 3,874,704
SHAREHOLDERS' FUNDS 3,854,276 3,874,804

Company's profit for the financial year 156,972 2,194,787

The financial statements were approved by the Board of Directors and authorised for issue on 28th April 2025 and were signed on its behalf by:




H E M Blick - Director



Ms E Blick - Director


Eight Rooks Limited (Registered number: 03862080)

Consolidated Statement of Changes in Equity
for the Year Ended 29th April 2024

Called up
share Retained Non-controlling Total
capital earnings Total interests equity
£    £    £    £    £   
Balance at 1st May 2022 100 1,887,638 1,887,738 15,030 1,902,768

Changes in equity
Dividends - (184,000 ) (184,000 ) - (184,000 )
Total comprehensive income - 2,222,851 2,222,851 11,133 2,233,984
Balance at 29th April 2023 100 3,926,489 3,926,589 26,163 3,952,752

Changes in equity
Dividends - (177,500 ) (177,500 ) - (177,500 )
Total comprehensive income - 161,725 161,725 1,974 163,699
Balance at 29th April 2024 100 3,910,714 3,910,814 28,137 3,938,951

Eight Rooks Limited (Registered number: 03862080)

Company Statement of Changes in Equity
for the Year Ended 29th April 2024

Called up
share Retained Total
capital earnings equity
£    £    £   
Balance at 1st May 2022 100 1,863,917 1,864,017

Changes in equity
Dividends - (184,000 ) (184,000 )
Total comprehensive income - 2,194,787 2,194,787
Balance at 29th April 2023 100 3,874,704 3,874,804

Changes in equity
Dividends - (177,500 ) (177,500 )
Total comprehensive income - 156,972 156,972
Balance at 29th April 2024 100 3,854,176 3,854,276

Eight Rooks Limited (Registered number: 03862080)

Consolidated Statement of Cash Flows
for the Year Ended 29th April 2024

Period
1.5.22
Year Ended to
29.4.24 29.4.23
Notes £    £   
Cash flows from operating activities
Cash generated from operations 1 (1,380,674 ) 2,030,683
Tax paid 1,802,801 (1,035,375 )
Net cash from operating activities 422,127 995,308

Cash flows from investing activities
Purchase of tangible fixed assets (1,641 ) (12,876 )
Interest received 61,621 -
Net cash from investing activities 59,980 (12,876 )

Cash flows from financing activities
Amount introduced by directors 451,407 221,117
Amount withdrawn by directors (306,600 ) (1,504,824 )
Equity dividends paid (177,500 ) (184,000 )
Net cash from financing activities (32,693 ) (1,467,707 )

Increase/(decrease) in cash and cash equivalents 449,414 (485,275 )
Cash and cash equivalents at beginning of
year

2

1,282,537

1,767,812

Cash and cash equivalents at end of year 2 1,731,951 1,282,537

Eight Rooks Limited (Registered number: 03862080)

Notes to the Consolidated Statement of Cash Flows
for the Year Ended 29th April 2024

1. RECONCILIATION OF PROFIT BEFORE TAXATION TO CASH GENERATED FROM OPERATIONS

Period
1.5.22
Year Ended to
29.4.24 29.4.23
£    £   
Profit before taxation 89,208 1,951,674
Depreciation charges 2,718 3,473
1 -
Finance income (61,621 ) -
30,306 1,955,147
Decrease in trade and other debtors 13,677 1,825,653
Decrease in trade and other creditors (1,424,657 ) (1,750,117 )
Cash generated from operations (1,380,674 ) 2,030,683

2. CASH AND CASH EQUIVALENTS

The amounts disclosed on the Statement of Cash Flows in respect of cash and cash equivalents are in respect of these Statement of Financial Position amounts:

Year ended 29th April 2024
29.4.24 30.4.23
£    £   
Cash and cash equivalents 1,731,951 1,282,537
Period ended 29th April 2023
29.4.23 1.5.22
£    £   
Cash and cash equivalents 1,282,537 1,767,812


3. ANALYSIS OF CHANGES IN NET FUNDS

At 30.4.23 Cash flow At 29.4.24
£    £    £   
Net cash
Cash at bank 1,282,537 449,414 1,731,951
1,282,537 449,414 1,731,951
Total 1,282,537 449,414 1,731,951

Eight Rooks Limited (Registered number: 03862080)

Notes to the Consolidated Financial Statements
for the Year Ended 29th April 2024

1. STATUTORY INFORMATION

Eight Rooks 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 General 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" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced
for estimated customer returns, rebates and other similar allowances.
Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• the Company retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
• the amount of revenue can be measured reliably;
• it is probable that the economic benefits associated with the transaction will flow to the Company;
and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.
Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is
passed.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Consolidated 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.

Eight Rooks Limited (Registered number: 03862080)

Notes to the Consolidated Financial Statements - continued
for the Year Ended 29th April 2024

2. ACCOUNTING POLICIES - continued

Pension costs and other post-retirement benefits
The group operates a defined contribution pension scheme. Contributions payable to the group's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS
Period
1.5.22
Year Ended to
29.4.24 29.4.23
£    £   
Wages and salaries 217,140 105,140

The average number of employees during the year was as follows:
Period
1.5.22
Year Ended to
29.4.24 29.4.23

Directors 2 2

Period
1.5.22
Year Ended to
29.4.24 29.4.23
£    £   
Directors' remuneration 25,140 25,140

4. OPERATING PROFIT

The operating profit is stated after charging:

Period
1.5.22
Year Ended to
29.4.24 29.4.23
£    £   
Depreciation - owned assets 2,718 3,473
Auditors' remuneration 11,091 9,000

Eight Rooks Limited (Registered number: 03862080)

Notes to the Consolidated Financial Statements - continued
for the Year Ended 29th April 2024

5. TAXATION

Analysis of the tax credit
The tax credit on the profit for the year was as follows:
Period
1.5.22
Year Ended to
29.4.24 29.4.23
£    £   
Current tax:
UK corporation tax (74,491 ) (282,310 )
Tax on profit (74,491 ) (282,310 )

6. INDIVIDUAL INCOME STATEMENT

As permitted by Section 408 of the Companies Act 2006, the Income Statement of the parent company is not presented as part of these financial statements.


7. DIVIDENDS
Period
1.5.22
Year Ended to
29.4.24 29.4.23
£    £   
Ordinary A shares of £1 each
Interim 88,750 92,000
Ordinary B shares of £1 each
Interim 88,750 92,000
177,500 184,000

Eight Rooks Limited (Registered number: 03862080)

Notes to the Consolidated Financial Statements - continued
for the Year Ended 29th April 2024

8. TANGIBLE FIXED ASSETS

Group
Plant and
machinery
£   
COST
At 30th April 2023 26,705
Additions 1,641
At 29th April 2024 28,346
DEPRECIATION
At 30th April 2023 16,016
Charge for year 2,718
At 29th April 2024 18,734
NET BOOK VALUE
At 29th April 2024 9,612
At 29th April 2023 10,689

Company
Plant and
machinery
£   
COST
At 30th April 2023 26,705
Additions 1,641
At 29th April 2024 28,346
DEPRECIATION
At 30th April 2023 16,016
Charge for year 2,718
At 29th April 2024 18,734
NET BOOK VALUE
At 29th April 2024 9,612
At 29th April 2023 10,689

Eight Rooks Limited (Registered number: 03862080)

Notes to the Consolidated Financial Statements - continued
for the Year Ended 29th April 2024

9. FIXED ASSET INVESTMENTS

Company
Unlisted
investments
£   
COST
At 30th April 2023
and 29th April 2024 19
NET BOOK VALUE
At 29th April 2024 19
At 29th April 2023 19

The group or the company's investments at the Statement of Financial Position date in the share capital of companies include the following:

Subsidiaries

Honourable Woman Limited
Registered office: 11/15 Emerald Street, London, United Kingdom, WC1N 3QL
Nature of business: Film production
%
Class of shares: holding
Ordinary A 60.00
2024 2023
£    £   
Aggregate capital and reserves 27,274 27,714
Loss for the year/period (440 ) (6,267 )

Forgiving Earth Limited
Registered office: 20-21 Jockey's Fields, London, United Kingdom, WC1R 4BW
Nature of business: Film production
%
Class of shares: holding
Ordinary A 70.00
2024 2023
£    £   
Aggregate capital and reserves 57,411 50,243
Profit for the year/period 7,168 45,464

Eight Rooks Limited (Registered number: 03862080)

Notes to the Consolidated Financial Statements - continued
for the Year Ended 29th April 2024

9. FIXED ASSET INVESTMENTS - continued

Wolf Gait Productions Limited
Registered office: 20-21 Jockey's Fields, London, United Kingdom, WC1R 4BW
Nature of business: Film production
%
Class of shares: holding
Ordinary A 60.00
2024 2023
£    £   
Aggregate capital and reserves 10 10


10. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Group Company
2024 2023 2024 2023
£    £    £    £   
Trade debtors 747 37 710 -
Other debtors 2,505,955 2,505,955 2,505,400 2,505,400
VAT - 5,192 - -
Prepayments and accrued income - 9,195 238,427 1,087,254
2,506,702 2,520,379 2,744,537 3,592,654

11. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Group Company
2024 2023 2024 2023
£    £    £    £   
Trade creditors 2 1,320,000 - -
Amounts owed to group undertakings - - 19 19
Tax (711,277 ) (2,439,587 ) (33,707 ) 272,717
VAT 3,614 - 4,116 6,982
Other creditors 3,040 - - -
Directors' current accounts 421,831 277,024 421,831 277,024
Accruals and deferred income 592,103 703,416 51,234 21,000
309,313 (139,147 ) 443,493 577,742

12. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
50 Ordinary A £1 50 50
50 Ordinary B £1 50 50
100 100

Eight Rooks Limited (Registered number: 03862080)

Notes to the Consolidated Financial Statements - continued
for the Year Ended 29th April 2024

13. RESERVES

Group
Retained
earnings
£   

At 30th April 2023 3,926,490
Profit for the year 161,725
Dividends (177,500 )
At 29th April 2024 3,910,715

Company
Retained
earnings
£   

At 30th April 2023 3,874,704
Profit for the year 156,972
Dividends (177,500 )
At 29th April 2024 3,854,176