KKM FILM LIMITED - Filleted accounts

Registered number

13632236

KKM FILM LIMITED

Filleted Accounts

31 December 2024

KKM FILM LIMITED
Registered number:		13632236
Balance Sheet
as at 31 December 2024

Notes			2024			2023
£				£
Current assets
Debtors	3	6,813,335			1
Cash at bank and in hand		16,559			592
		6,829,894			593

Creditors: amounts falling due within one year	4	(6,779,301)			-

Net current assets			50,593			593

Net assets			50,593			593

Capital and reserves
Called up share capital			1			1
Profit and loss account			50,592			592

Shareholders' funds			50,593			593

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Firuzi Khan
Director
Approved by the board on 19 September 2025

KKM FILM LIMITED
Notes to the Accounts
for the period from 1 July 2023 to 31 December 2024


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. The Company produced the British qualifying film titled "Khel Khel Mein" (the Film). All of the tunrover recognised by the Company relates only to this Film.

	Cost of sales
	Production cost of the Film is recognised in the profit & loss account as cost of sales on delivery of the Film to the acquirer.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price).

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. The tax credit claimed relates to the Film. Deferred tax assets based on timing differences is not applicable in respect of this Company's claim for film tax credits.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.


2	Employees	2024		2023
Number			Number

	Average number of persons employed by the company	5		0


3	Debtors	2024		2023
£			£

	Trade debtors	3,159,280		-
	VAT receivable	4,272		-
	Other debtors	3,649,783		1
		6,813,335		1


4	Creditors: amounts falling due within one year	2024		2023
£			£

	Trade creditors	6,778,301		-
	Other creditors	1,000		-
		6,779,301		-


5	Related party transactions

	For the period ending 31/12/2024, Ecobride Ltd invoiced the company for £38,750 (pe 30/06/2023: NIL) towards accounting, book-keeping and consultancy services. For the period ending 31/12/2024, Bollywood Limited invoiced the company for £14,650 (pe 30/06/2023: NIL) towards sponsor visa services and legal & professional fee. Firuzi Khan, director of the Company is also a director of Ecobride Ltd and Bollywood Limited. For the period ending 31/12/2024, Breakthrough Consultants Limited invoiced the company for £12,500 (pe 30/06/2023: NIL) towards consultancy services. Firuzi Khan, director of the Company was a director of Breakthrough Consultants Limited between 31 August 2023 to 03 June 2024. The director of companies confirm that all transactions between these companies has been on arms length basis.


6	Controlling party

	Mr. Satish Kapoor, current PSC of the Company is the ultimate controlling party of the Company.


7	Other information

	KKM FILM LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
	c/o Suite F
	1-3 Canfield Place
	London
	NW6 3BT