REGISTERED NUMBER: SC727763 (Scotland)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Esk Film Services Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A E Cox

D J Martin

S J Weatherstone

REGISTERED OFFICE:

Level 5

9 Haymarket Square

Edinburgh

EH3 8RY

REGISTERED NUMBER:

SC727763 (Scotland)

ACCOUNTANTS:

Cowan & Partners Limited

60 Constitution Street

Edinburgh

EH6 6RR

FIXED ASSETS

Intangible assets

4

79,400

-

Tangible assets

5

10,126

7,479

Investments

6

20

-

89,546

7,479

CURRENT ASSETS

Debtors

7

701,480

97,616

Cash at bank

30,902

50,925

732,382

148,541

CREDITORS

Amounts falling due within one year

8

445,996

70,384

NET CURRENT ASSETS

286,386

78,157

TOTAL ASSETS LESS CURRENT LIABILITIES

375,932

85,636

PROVISIONS FOR LIABILITIES

2,532

1,870

NET ASSETS

373,400

83,766

CAPITAL AND RESERVES

Called up share capital

30

30

Retained earnings

373,370

83,736

373,400

83,766

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

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 Board of Directors and authorised for issue on 9 September 2025 and were signed on its behalf by:

S J Weatherstone - Director

1.	STATUTORY INFORMATION

Esk Film Services Limited is a private company, limited by shares , registered in Scotland. 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.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Development costs are being amortised evenly over their estimated useful life of four years.

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

-

33% on cost and 25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. 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.

Current or deferred 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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 3 (2024 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

Additions

105,867

At 31 March 2025

105,867

AMORTISATION

Charge for year

26,467

At 31 March 2025

26,467

NET BOOK VALUE

At 31 March 2025

79,400

An impairment review was carried out on fixed assets at the year end and no signs of impairment review were noted.

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

10,954

Additions

8,837

At 31 March 2025

19,791

DEPRECIATION

At 1 April 2024

3,475

Charge for year

6,190

At 31 March 2025

9,665

NET BOOK VALUE

At 31 March 2025

10,126

At 31 March 2024

7,479

An impairment review was carried out on fixed assets at the year end and no signs of impairment review were noted.

6.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

Additions

20

At 31 March 2025

20

NET BOOK VALUE

At 31 March 2025

20

These investments are shares held in subsidiary companies at cost.

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

592,368

39,940

Amounts owed by group undertakings

75,595

15,590

Other debtors

33,517

42,086

701,480

97,616

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

5,032

-

Trade creditors

296,651

39,703

Taxation and social security

121,490

28,589

Other creditors

22,823

2,092

445,996

70,384