Company registration number 08848692 (England and Wales)
BIG FINISH ENTERTAINMENT LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024
PAGES FOR FILING WITH REGISTRAR
BIG FINISH ENTERTAINMENT LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 3
BIG FINISH ENTERTAINMENT LIMITED
BALANCE SHEET
AS AT
30 SEPTEMBER 2024
30 September 2024
- 1 -
2024
2023
Notes
£
£
£
£
Current assets
Debtors
4
190
190
Investments
5
19,693
19,693
Cash at bank and in hand
184
223
20,067
20,106
Creditors: amounts falling due within one year
6
(231,781)
(228,319)
Net current liabilities
(211,714)
(208,213)
Capital and reserves
Called up share capital
10
10
Profit and loss reserves
(211,724)
(208,223)
Total equity
(211,714)
(208,213)

For the financial year ended 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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.

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

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 10 June 2025
Mr J C Haigh-Ellery
Director
Company registration number 08848692 (England and Wales)
BIG FINISH ENTERTAINMENT LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024
- 2 -
1
Accounting policies
Company information

Big Finish Entertainment Limited is a private company limited by shares incorporated in England and Wales. The registered office is c/o Craufurd Hale Group, Ground Floor, Arena Court, Crown Lane, MAIDENHEAD, SL6 8QZ.

1.1
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 accounts have been prepared on the going concern basis due to the continued support from the ultimate controlling party, J C Haigh-Ellery.

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, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Going concern

Atruet the time of approving the financial statements, the director has a reasonable expectation that the company has adequate resources and connected company support to continue in operational existence for the foreseeable future. Thus the director continues to adopt the going concern basis of accounting in preparing the financial statements.

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.

Changes in the fair value of derivatives that are designated and qualify as fair value hedges are recognised in profit or loss immediately, together with any changes in the fair value of the hedged asset or liability that are attributable to the hedged risk.

1.4

Related party transactions

During the year, the company entered into related party transactions with companies wholly owned by the ultimate controlling party, J C Haigh-Ellery. The balances owed to the related parties at the reporting date were £222,784 (2023: £219,484) and £8,753 (2023: £8,753). These amounts are included within Other creditors.

 

 

BIG FINISH ENTERTAINMENT LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
- 3 -
2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the director is 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.

3
Employees

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

2024
2023
Number
Number
1
1
4
Debtors
2024
2023
Amounts falling due within one year:
£
£
Amounts owed by group undertakings
190
190
5
Current asset investments
2024
2023
£
£
Other investments
19,693
19,693
6
Creditors: amounts falling due within one year
2024
2023
£
£
Trade creditors
244
82
Amounts owed to group undertakings
8,753
8,753
Other creditors
222,784
219,484
231,781
228,319
7
Ultimate controlling party

The ultimate controlling party is J Haigh-Ellery by virtue of his controlling interest in the ultimate parent company, Big Finish Media Group Limited, a company incorporated in the United Kingdom.

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