Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-312025-05-202025-03-312025-05-192024-04-01falseVideo production activities11falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 14318959 2024-04-01 2025-03-31 14318959 2023-09-01 2024-03-31 14318959 2025-03-31 14318959 2024-03-31 14318959 2023-09-01 14318959 c:Director1 2024-04-01 2025-03-31 14318959 d:PlantMachinery 2024-04-01 2025-03-31 14318959 d:PlantMachinery 2025-03-31 14318959 d:PlantMachinery 2024-03-31 14318959 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 14318959 d:CurrentFinancialInstruments 2025-03-31 14318959 d:CurrentFinancialInstruments 2024-03-31 14318959 d:ShareCapital 2025-03-31 14318959 d:ShareCapital 2024-03-31 14318959 d:ShareCapital 2023-09-01 14318959 d:RetainedEarningsAccumulatedLosses 2024-04-01 2025-03-31 14318959 d:RetainedEarningsAccumulatedLosses 2025-03-31 14318959 d:RetainedEarningsAccumulatedLosses 2023-09-01 2024-03-31 14318959 d:RetainedEarningsAccumulatedLosses 2024-03-31 14318959 d:RetainedEarningsAccumulatedLosses 2023-09-01 14318959 d:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2025-03-31 14318959 d:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2024-03-31 14318959 d:AcceleratedTaxDepreciationDeferredTax 2025-03-31 14318959 d:AcceleratedTaxDepreciationDeferredTax 2024-03-31 14318959 c:FRS102 2024-04-01 2025-03-31 14318959 c:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 14318959 c:FullAccounts 2024-04-01 2025-03-31 14318959 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 14318959 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure

Registered number: 14318959










ASTOR FILMS LTD








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2025

 
ASTOR FILMS LTD
 
  
CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF ASTOR FILMS LTD
FOR THE YEAR ENDED 31 MARCH 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Astor films Ltd for the year ended 31 March 2025 which comprise  the Balance sheet, the Statement of changes in equity and the related notes from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW)we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation.

This report is made solely to the director of Astor films Ltd in accordance with the terms of our engagement letter dated 03 May 2024Our work has been undertaken solely to prepare for your approval the financial statements of Astor films Ltd and state those matters that we have agreed to state to the director of ASTOR FILMS LTD in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Astor films Ltd and its director for our work or for this report. 

It is your duty to ensure that Astor films Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Astor films Ltd. You consider that Astor films Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of Astor films Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

  



James Cowper Kreston
 
Chartered Accountants
  
2 Communications Road
Greenham Business Park
Greenham
Newbury
Berkshire
RG19 6AB
20 May 2025
Page 1

 
ASTOR FILMS LTD
REGISTERED NUMBER: 14318959

BALANCE SHEET
AS AT 31 MARCH 2025

2025
2024
£
£


Fixed assets
15,184
4,958

Current assets
5,865
1,128

Creditors: amounts falling due within one year
(5,589)
(4,349)

Net current assets/(liabilities)
 
 
276
 
 
(3,221)

Total assets less current liabilities
15,460
1,737

Provisions for liabilities

Deferred taxation
(3,954)
(1,240)

 
 
(3,954)
 
 
(1,240)

Net assets
11,506
497



Capital and reserves
11,506
497


The director considers 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 director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

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: 




J H Astor
Director

Date: 19 May 2025

The notes on pages 4 to 9 form part of these financial statements.

Page 2

 
ASTOR FILMS LTD
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 MARCH 2025


Called up share capital
Profit and loss account
Total equity

£
£
£

At 1 April 2024
1
496
497



Profit for the year
-
11,009
11,009


At 31 March 2025
1
11,505
11,506



STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 MARCH 2024


Called up share capital
Profit and loss account
Total equity

£
£
£

At 25 September 2023
1
-
1



Profit for the period
-
496
496


At 31 March 2024
1
496
497


Page 3

 
ASTOR FILMS LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1.


General information

Astor Films Limited is a private company, limited by shares and incorporated in England and Wales on 25 August 2022. The registered office is 2 Communications Road, Greenham Business Park, Newbury, Berkshire, RG19 6AB. The principal activity of the company is that of video production.

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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

Page 4

 
ASTOR FILMS LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.3

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


 
2.4

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Plant and machinery
-
25%
straight line basis

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.5

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Page 5

 
ASTOR FILMS LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.6

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. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.7

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.8

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.

 
2.9

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

The Company has elected to apply the recognition and measurement provisions of IFRS 9 Financial Instruments (as adopted by the UK Endorsement Board) with the disclosure requirements of Sections 11 and 12 and the other presentation requirements of FRS 102.

Financial instruments are recognised in the Company's Balance sheet 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 trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, 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.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.

Page 6

 
ASTOR FILMS LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

3.


Employees

The average monthly number of employees, including the director, during the year was as follows:


       31 March
        Period
        31 March
        2025
        2024
            No.
            No.







Employees
1
1


4.


Tangible fixed assets





Plant and machinery

£



Cost or valuation


At 1 April 2024
5,192


Additions
12,240



At 31 March 2025

17,432



Depreciation


At 1 April 2024
234


Charge for the year on owned assets
2,014



At 31 March 2025

2,248



Net book value



At 31 March 2025
15,184



At 31 March 2024
4,958

Page 7

 
ASTOR FILMS LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

5.


Debtors

2025
2024
£
£


Trade debtors
800
-

800
-



6.


Cash and cash equivalents

2025
2024
£
£

Cash at bank and in hand
5,065
1,128

5,065
1,128



7.


Creditors: Amounts falling due within one year

2025
2024
£
£

Corporation tax
90
-

Other creditors
2,349
1,349

Accruals and deferred income
3,150
3,000

5,589
4,349



8.


Financial instruments

2025
2024
£
£

Financial assets


Financial assets measured at fair value through profit or loss
5,065
1,128



Page 8

 
ASTOR FILMS LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

9.


Deferred taxation




2025


£






At beginning of year
(1,240)


Charged to profit or loss
(2,714)



At end of year
(3,954)

The provision for deferred taxation is made up as follows:

2025
2024
£
£


Accelerated capital allowances
(3,954)
(1,240)

(3,954)
(1,240)

Page 9