ELF FILM HOUSE LIMITED


Director	ERSAHIN, Burcu


Registered Address	8 Meadowfield Way
	Cardiff
	CF15 8FN


Registered Number	10671599 (England and Wales)

Balance Sheet as at
31 May 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		4,267		6,411
			4,267		6,411
Current assets
Debtors		13		91
Cash at bank and on hand		1,445		1,445
		1,458		1,536
Creditors amounts falling due within one year		(16,907)		(16,986)
Net current assets (liabilities)			(15,449)		(15,450)
Total assets less current liabilities			(11,182)		(9,039)
Net assets			(11,182)		(9,039)
Capital and reserves
Called up share capital			100		100
Profit and loss account			(11,282)		(9,139)
Shareholders' funds			(11,182)		(9,039)

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Director on 16 September 2025, and are signed on its behalf by:

ERSAHIN, Burcu
Director
Registered Company No. 10671599

ELF FILM HOUSE LIMITED

Notes to the Financial Statements
for the year ended 31 May 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 sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover 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.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover 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.

	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:


		Straight line (years)
	Plant and machinery	4
	Vehicles	10
	Office Equipment	4

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		1

3.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 June 24	13,189
	Additions	(2,020)
	At 31 May 25	11,169
	Depreciation and impairment
	At 01 June 24	6,777
	Charge for year	2,144
	On disposals	(2,019)
	At 31 May 25	6,901
	Net book value
	At 31 May 25	4,267
	At 31 May 24	6,411