2024-04-012025-03-312025-03-31false08000675BEO FILME LIMITED2025-07-21falseiso4217:GBPxbrli:pure080006752024-03-31080006752025-03-31080006752024-04-012025-03-31080006752023-03-31080006752024-03-31080006752023-04-012024-03-3108000675bus:SmallEntities2024-04-012025-03-3108000675bus:AuditExempt-NoAccountantsReport2024-04-012025-03-3108000675bus:FullAccounts2024-04-012025-03-3108000675bus:PrivateLimitedCompanyLtd2024-04-012025-03-3108000675core:WithinOneYear2025-03-3108000675core:AfterOneYear2025-03-3108000675core:WithinOneYear2024-03-3108000675core:AfterOneYear2024-03-3108000675core:ShareCapital2025-03-3108000675core:SharePremium2025-03-3108000675core:RevaluationReserve2025-03-3108000675core:OtherReservesSubtotal2025-03-3108000675core:RetainedEarningsAccumulatedLosses2025-03-3108000675core:ShareCapital2024-03-3108000675core:SharePremium2024-03-3108000675core:RevaluationReserve2024-03-3108000675core:OtherReservesSubtotal2024-03-3108000675core:RetainedEarningsAccumulatedLosses2024-03-3108000675core:LandBuildings2025-03-3108000675core:PlantMachinery2025-03-3108000675core:Vehicles2025-03-3108000675core:FurnitureFittings2025-03-3108000675core:OfficeEquipment2025-03-3108000675core:NetGoodwill2025-03-3108000675core:IntangibleAssetsOtherThanGoodwill2025-03-3108000675core:ListedExchangeTraded2025-03-3108000675core:UnlistedNon-exchangeTraded2025-03-3108000675core:LandBuildings2024-03-3108000675core:PlantMachinery2024-03-3108000675core:Vehicles2024-03-3108000675core:FurnitureFittings2024-03-3108000675core:OfficeEquipment2024-03-3108000675core:NetGoodwill2024-03-3108000675core:IntangibleAssetsOtherThanGoodwill2024-03-3108000675core:ListedExchangeTraded2024-03-3108000675core:UnlistedNon-exchangeTraded2024-03-3108000675core:LandBuildings2024-04-012025-03-3108000675core:PlantMachinery2024-04-012025-03-3108000675core:Vehicles2024-04-012025-03-3108000675core:FurnitureFittings2024-04-012025-03-3108000675core:OfficeEquipment2024-04-012025-03-3108000675core:NetGoodwill2024-04-012025-03-3108000675core:IntangibleAssetsOtherThanGoodwill2024-04-012025-03-3108000675core:ListedExchangeTraded2024-04-012025-03-3108000675core:UnlistedNon-exchangeTraded2024-04-012025-03-3108000675core:MoreThanFiveYears2024-04-012025-03-3108000675core:Non-currentFinancialInstruments2025-03-3108000675core:Non-currentFinancialInstruments2024-03-3108000675dpl:CostSales2024-04-012025-03-3108000675dpl:DistributionCosts2024-04-012025-03-3108000675core:LandBuildings2024-04-012025-03-3108000675core:PlantMachinery2024-04-012025-03-3108000675core:Vehicles2024-04-012025-03-3108000675core:FurnitureFittings2024-04-012025-03-3108000675core:OfficeEquipment2024-04-012025-03-3108000675dpl:AdministrativeExpenses2024-04-012025-03-3108000675core:NetGoodwill2024-04-012025-03-3108000675core:IntangibleAssetsOtherThanGoodwill2024-04-012025-03-3108000675dpl:GroupUndertakings2024-04-012025-03-3108000675dpl:ParticipatingInterests2024-04-012025-03-3108000675dpl:GroupUndertakingscore:ListedExchangeTraded2024-04-012025-03-3108000675core:ListedExchangeTraded2024-04-012025-03-3108000675dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2024-04-012025-03-3108000675core:UnlistedNon-exchangeTraded2024-04-012025-03-3108000675dpl:CostSales2023-04-012024-03-3108000675dpl:DistributionCosts2023-04-012024-03-3108000675core:LandBuildings2023-04-012024-03-3108000675core:PlantMachinery2023-04-012024-03-3108000675core:Vehicles2023-04-012024-03-3108000675core:FurnitureFittings2023-04-012024-03-3108000675core:OfficeEquipment2023-04-012024-03-3108000675dpl:AdministrativeExpenses2023-04-012024-03-3108000675core:NetGoodwill2023-04-012024-03-3108000675core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3108000675dpl:GroupUndertakings2023-04-012024-03-3108000675dpl:ParticipatingInterests2023-04-012024-03-3108000675dpl:GroupUndertakingscore:ListedExchangeTraded2023-04-012024-03-3108000675core:ListedExchangeTraded2023-04-012024-03-3108000675dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-04-012024-03-3108000675core:UnlistedNon-exchangeTraded2023-04-012024-03-3108000675core:NetGoodwill2025-03-3108000675core:IntangibleAssetsOtherThanGoodwill2025-03-3108000675core:LandBuildings2025-03-3108000675core:PlantMachinery2025-03-3108000675core:Vehicles2025-03-3108000675core:FurnitureFittings2025-03-3108000675core:OfficeEquipment2025-03-3108000675core:AfterOneYear2025-03-3108000675core:WithinOneYear2025-03-3108000675core:ListedExchangeTraded2025-03-3108000675core:UnlistedNon-exchangeTraded2025-03-3108000675core:ShareCapital2025-03-3108000675core:SharePremium2025-03-3108000675core:RevaluationReserve2025-03-3108000675core:OtherReservesSubtotal2025-03-3108000675core:RetainedEarningsAccumulatedLosses2025-03-3108000675core:NetGoodwill2024-03-3108000675core:IntangibleAssetsOtherThanGoodwill2024-03-3108000675core:LandBuildings2024-03-3108000675core:PlantMachinery2024-03-3108000675core:Vehicles2024-03-3108000675core:FurnitureFittings2024-03-3108000675core:OfficeEquipment2024-03-3108000675core:AfterOneYear2024-03-3108000675core:WithinOneYear2024-03-3108000675core:ListedExchangeTraded2024-03-3108000675core:UnlistedNon-exchangeTraded2024-03-3108000675core:ShareCapital2024-03-3108000675core:SharePremium2024-03-3108000675core:RevaluationReserve2024-03-3108000675core:OtherReservesSubtotal2024-03-3108000675core:RetainedEarningsAccumulatedLosses2024-03-3108000675core:NetGoodwill2023-03-3108000675core:IntangibleAssetsOtherThanGoodwill2023-03-3108000675core:LandBuildings2023-03-3108000675core:PlantMachinery2023-03-3108000675core:Vehicles2023-03-3108000675core:FurnitureFittings2023-03-3108000675core:OfficeEquipment2023-03-3108000675core:AfterOneYear2023-03-3108000675core:WithinOneYear2023-03-3108000675core:ListedExchangeTraded2023-03-3108000675core:UnlistedNon-exchangeTraded2023-03-3108000675core:ShareCapital2023-03-3108000675core:SharePremium2023-03-3108000675core:RevaluationReserve2023-03-3108000675core:OtherReservesSubtotal2023-03-3108000675core:RetainedEarningsAccumulatedLosses2023-03-3108000675core:AfterOneYear2024-04-012025-03-3108000675core:WithinOneYear2024-04-012025-03-3108000675core:Non-currentFinancialInstrumentscore:CostValuation2024-04-012025-03-3108000675core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-04-012025-03-3108000675core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-04-012025-03-3108000675core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-04-012025-03-3108000675core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-04-012025-03-3108000675core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-04-012025-03-3108000675core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-04-012025-03-3108000675core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-04-012025-03-3108000675core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-04-012025-03-3108000675core:Non-currentFinancialInstrumentscore:CostValuation2025-03-3108000675core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2025-03-3108000675core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2025-03-3108000675core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2025-03-3108000675core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2025-03-3108000675core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2025-03-3108000675core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2025-03-3108000675core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2025-03-3108000675core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2025-03-3108000675core:Non-currentFinancialInstrumentscore:CostValuation2024-03-3108000675core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-03-3108000675core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-03-3108000675core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-03-3108000675core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-03-3108000675core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-03-3108000675core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-03-3108000675core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-03-3108000675core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-03-3108000675bus:Director12024-04-012025-03-31

BEO FILME LIMITED

Registered Number
08000675
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2025

BEO FILME LIMITED
Company Information
for the year from 1 April 2024 to 31 March 2025

Director

Mr Benjamin Peter Oliver

Registered Address

2 Karen Court
25 - 27 Peckham Hill Street
London
SE15 6BL

Registered Number

08000675 (England and Wales)
BEO FILME LIMITED
Balance Sheet as at
31 March 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Tangible assets320,96021,380
20,96021,380
Current assets
Debtors46,95311,845
Cash at bank and on hand17,87029,200
24,82341,045
Creditors amounts falling due within one year5(41,459)(39,641)
Net current assets (liabilities)(16,636)1,404
Total assets less current liabilities4,32422,784
Provisions for liabilities6(3,982)(4,062)
Net assets34218,722
Capital and reserves
Called up share capital1010
Profit and loss account33218,712
Shareholders' funds34218,722
The financial statements were approved and authorised for issue by the Director on 21 July 2025, and are signed on its behalf by:
Mr Benjamin Peter Oliver
Director
Registered Company No. 08000675
BEO FILME LIMITED
Notes to the Financial Statements
for the year ended 31 March 2025

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from rendering of services
Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery25
Office Equipment25
2.Average number of employees

20252024
Average number of employees during the year11
3.Tangible fixed assets

Plant & machinery

Office Equipment

Total

£££
Cost or valuation
At 01 April 24136,82017,343154,163
Additions12,2371,10613,343
At 31 March 25149,05718,449167,506
Depreciation and impairment
At 01 April 24125,0347,749132,783
Charge for year9,9583,80513,763
At 31 March 25134,99211,554146,546
Net book value
At 31 March 2514,0656,89520,960
At 31 March 2411,7869,59421,380
4.Debtors: amounts due within one year

2025

2024

££
Trade debtors / trade receivables6,24411,136
Prepayments and accrued income709709
Total6,95311,845
5.Creditors: amounts due within one year

2025

2024

££
Taxation and social security3,49910,730
Other creditors36,82027,831
Accrued liabilities and deferred income1,1401,080
Total41,45939,641
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
6.Provisions for liabilities

2025

2024

££
Net deferred tax liability (asset)3,9824,062
Total3,9824,062