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REGISTERED NUMBER: 07898025 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 June 2025

for

Black Cap Films Limited

Black Cap Films Limited (Registered number: 07898025)






Contents of the Financial Statements
for the Year Ended 30 June 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Black Cap Films Limited

Company Information
for the Year Ended 30 June 2025







DIRECTOR: C D Beaton





REGISTERED OFFICE: 39 Long Acre
London
WC2E 9LG





REGISTERED NUMBER: 07898025 (England and Wales)





ACCOUNTANTS: We`ll Mind Your Own Business LTD
39 Long Acre
London
WC2E 9LG

Black Cap Films Limited (Registered number: 07898025)

Balance Sheet
30 June 2025

30.6.25 30.6.24
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,612 2,076

CURRENT ASSETS
Debtors 5 97,672 105,494
Cash at bank 20 -
97,692 105,494
CREDITORS
Amounts falling due within one year 6 236,834 73,991
NET CURRENT (LIABILITIES)/ASSETS (139,142 ) 31,503
TOTAL ASSETS LESS CURRENT
LIABILITIES

(137,530

)

33,579

CREDITORS
Amounts falling due after more than
one year

7

19,845

26,001
NET (LIABILITIES)/ASSETS (157,375 ) 7,578

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings (157,376 ) 7,577
(157,375 ) 7,578

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Black Cap Films Limited (Registered number: 07898025)

Balance Sheet - continued
30 June 2025


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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 14 August 2025 and were signed by:





C D Beaton - Director


Black Cap Films Limited (Registered number: 07898025)

Notes to the Financial Statements
for the Year Ended 30 June 2025

1. STATUTORY INFORMATION

Black Cap Films 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 Company 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" including the provisions of Section 1A "Small Entities" 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, excluding discounts, rebates, value added tax and other sales taxes.

Turnover includes revenue earned from the sale of goods and the rendering of services. Turnover is reduced for estimated customer returns, rebates, and other similar allowances.

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 etc - Straight line over 4 years

Taxation
Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

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 balance sheet date.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

Black Cap Films Limited (Registered number: 07898025)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2025

4. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 1 July 2024 3,855
Additions 599
At 30 June 2025 4,454
DEPRECIATION
At 1 July 2024 1,779
Charge for year 1,063
At 30 June 2025 2,842
NET BOOK VALUE
At 30 June 2025 1,612
At 30 June 2024 2,076

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.25 30.6.24
£    £   
Trade debtors 15,290 43,522
Other debtors 50,615 53,639
VAT 6,097 -
Prepayments and accrued income 25,670 8,333
97,672 105,494

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.25 30.6.24
£    £   
Bank loans and overdrafts 22,433 6,954
Trade creditors 5,374 30,058
Tax - 18,770
VAT - 8,959
Other creditors 72,465 6,128
Directors' loan accounts 135,362 1,822
Accruals and deferred income 1,200 1,300
236,834 73,991

Black Cap Films Limited (Registered number: 07898025)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2025

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
30.6.25 30.6.24
£    £   
Bank loans 19,845 26,001