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COMPANY REGISTRATION NUMBER: 06744291
Harry Brown Film Limited
Filleted Unaudited Accounts
30 September 2024
Harry Brown Film Limited
Statement of Financial Position
30 September 2024
2024
2023
Note
£
£
£
Current assets
Debtors
4
317
7,026
Cash at bank and in hand
4,628
11,733
-------
--------
4,945
18,759
Creditors: amounts falling due within one year
5
( 1,802)
( 8,765)
-------
--------
Net current assets
3,143
9,994
-------
-------
Total assets less current liabilities
3,143
9,994
-------
-------
Net assets
3,143
9,994
-------
-------
Capital and reserves
Called up share capital
2
2
Profit and loss account
3,141
9,992
-------
-------
Shareholders funds
3,143
9,994
-------
-------
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts .
These accounts were approved by the board of directors and authorised for issue on 26 June 2025 , and are signed on behalf of the board by:
S C Thykier
Director
Company registration number: 06744291
Harry Brown Film Limited
Notes to the Accounts
Year ended 30 September 2024
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 3 Archery Close, London, W2 2BE, England.
2. Statement of compliance
These accounts have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The accounts have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The accounts are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
The company completed the production of the feature film 'Harry Brown' in a prior period. As part of raising the finance required to fund the film's production, the company has assigned to the film's financiers all of the rights to the film's exploitation revenue. As no rights are retained by the company, the film's financing is treated as income and represents the value of work done in the period and is stated after trade discounts, other taxes and net of VAT.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Financial instruments
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 entity after deducting all of its financial liabilities.
4. Debtors
2024
2023
£
£
Other debtors
317
7,026
----
-------
5. Creditors: amounts falling due within one year
2024
2023
£
£
Trade creditors
552
4,658
Corporation tax
2,857
Other creditors
1,250
1,250
-------
-------
1,802
8,765
-------
-------
6. Contingencies
Charges have been made against the film in favour of the following parties to secure their interests in the copyright of and title to the film: Film Finances Inc Framestone Features Limited UK Film Council Aver Media LP Barclays Bank PLC Prescience Film Finance Limited Prescience Media 1 LLP Prescience Media 3 LLP Perpetual Film Capital Limited There is a potential liability payable to the above parties in respect to the film entitled "Harry Brown", however, the timing and reliable estimate cannot be made at the date of issuing the accounts for signing. On that basis no provision has been made in the accounts.
7. Related party transactions
The company was under the control of K J Bell and S C Thykier throughout the current and previous years. No other transactions with related parties were undertaken such as are required to be disclosed under FRS 102 Section 1A.
8. Controlling party
Harry Brown Film Limited is controlled by Mr K Bell and Mr S C Thykier by virtue of their joint shareholding in the company.