Bold Content Limited
Unaudited Financial Statements
For the year ended 31 December 2024
Pages for Filing with Registrar
Company Registration No. 05309748 (England and Wales)
Bold Content Limited
Company Information
Director
R Godbold
Company number
05309748
Registered office
Charlotte Building
17 Gresse Street
London
W1T 1QL
Accountants
Moore Kingston Smith LLP
Charlotte Building
17 Gresse Street
London
W1T 1QL
Bold Content Limited
Contents
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
Bold Content Limited
Balance Sheet
As at 31 December 2024
Page 1
2024
2023
Notes
£
£
£
£
Fixed assets
Tangible assets
3
6,140
9,878
Current assets
Work-in progress
1,591
2,784
Debtors
4
64,962
28,711
Cash at bank and in hand
262,611
458,796
329,164
490,291
Creditors: amounts falling due within one year
5
(51,052)
(126,597)
Net current assets
278,112
363,694
Net assets
284,252
373,572
Capital and reserves
Called up share capital
6
240
240
Capital redemption reserve
760
760
Profit and loss reserves
283,252
372,572
Total equity
284,252
373,572

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

For the financial year ended 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

Bold Content Limited
Balance Sheet (Continued)
As at 31 December 2024
Page 2
The financial statements were approved and signed by the director and authorised for issue on 15 September 2025
R Godbold
Director
Company Registration No. 05309748
Bold Content Limited
Notes to the Financial Statements
For the year ended 31 December 2024
Page 3
1
Accounting policies
Company information

Bold Content Limited is a private company limited by shares incorporated in England and Wales. The registered office is Charlotte Building, 17 Gresse Street, London, W1T 1QL.

1.1
Accounting convention

These financial statements have been prepared in accordance with Section 1A of 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

1.2
Going concern

At the time of approving the financial statements, the director has a reasonable expectation that the company has adequate resources 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
Turnover

Turnover represents amounts receivable for services net of VAT and trade discounts.

Revenue is recognised in respect of the production of commercials from the point at which the company has obtained the right to consideration in return for performance. This is considered to be when all necessary approvals during the process of pre-production have been obtained from the commissioning agency and normally equates to the date at which shooting of the commercial commences. No profit element is recognised until the company is able to estimate the profit on the commercial reliably.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures, fittings & equipment
25% straight line basis

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Work in progress

Work-in-progress is recognised as costs that have been incurred during the year, where the revenue is to be recognised in the following period as per the revenue recognition policy. Work-in-progress is stated at the lower of the costs incurred and the estimated amount that is going to be charged as revenue in the following period.

1.6
Cash and cash equivalents

Cash and cash equivalents include cash in hand and deposits held at call with banks.

Bold Content Limited
Notes to the Financial Statements (Continued)
For the year ended 31 December 2024
1
Accounting policies
(Continued)
Page 4
1.7
Financial instruments

The Company only has basic financial instruments measured at amortised cost, with no financial instruments classified as other or basic instruments measured at fair value.

1.8
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.9
Taxation
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

1.10
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

1.11
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

2
Employees

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

2024
2023
Number
Number
Total
4
4
Bold Content Limited
Notes to the Financial Statements (Continued)
For the year ended 31 December 2024
Page 5
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 January 2024 and 31 December 2024
21,092
Depreciation and impairment
At 1 January 2024
11,214
Depreciation charged in the year
3,738
At 31 December 2024
14,952
Carrying amount
At 31 December 2024
6,140
At 31 December 2023
9,878
4
Debtors
2024
2023
Amounts falling due within one year:
£
£
Trade debtors
17,590
8,112
Corporation tax recoverable
15,264
-
0
Amounts owed by group undertakings
17,444
-
0
Other debtors
-
3,675
Prepayments and accrued income
14,664
16,924
64,962
28,711
5
Creditors: amounts falling due within one year
2024
2023
£
£
Trade creditors
12,184
11,932
Corporation tax
-
0
23,711
Other taxation and social security
4,403
6,004
Other creditors
1,609
68,020
Accruals and deferred income
32,856
16,930
51,052
126,597
Bold Content Limited
Notes to the Financial Statements (Continued)
For the year ended 31 December 2024
Page 6
6
Called up share capital
2024
2023
£
£
Allotted, called up and fully paid
240 Ordinary shares of £1 each
240
240
7
Related party transactions

As at the end of the year the company was owed an amount of £17,444 (2023: £Nil) from Studio Bold Limited, a related party by nature of common ownership.

As at the end of the year the company owed an amount of £1,112 (2023: £112) to its director.

During the financial year the company paid dividends of £32,5 00 (2023: £53,000) to its director.

8
Control

The company is controlled by Robert Godbold, by virtue of a 100% shareholding.

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