Acorah Software Products - Accounts Production 16.5.460 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 08699848 Mr Christopher Simon Dr Jerome Booth Dr J P Booth true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08699848 2023-12-31 08699848 2024-12-31 08699848 2024-01-01 2024-12-31 08699848 frs-core:CurrentFinancialInstruments 2024-12-31 08699848 frs-core:Non-currentFinancialInstruments 2024-12-31 08699848 frs-core:FurnitureFittings 2024-12-31 08699848 frs-core:FurnitureFittings 2024-01-01 2024-12-31 08699848 frs-core:FurnitureFittings 2023-12-31 08699848 frs-core:ShareCapital 2024-12-31 08699848 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 08699848 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 08699848 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 08699848 frs-bus:SmallEntities 2024-01-01 2024-12-31 08699848 frs-bus:AuditExemptWithAccountantsReport 2024-01-01 2024-12-31 08699848 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 08699848 1 2024-01-01 2024-12-31 08699848 frs-core:CostValuation 2023-12-31 08699848 frs-core:AdditionsToInvestments 2024-12-31 08699848 frs-core:OtherIncreaseDecreaseInInvestments 2024-12-31 08699848 frs-core:CostValuation 2024-12-31 08699848 frs-core:ProvisionsForImpairmentInvestments 2023-12-31 08699848 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-12-31 08699848 frs-core:ProvisionsForImpairmentInvestments 2024-12-31 08699848 frs-bus:Director1 2024-01-01 2024-12-31 08699848 frs-bus:Director2 2024-01-01 2024-12-31 08699848 frs-countries:EnglandWales 2024-01-01 2024-12-31 08699848 2022-12-31 08699848 2023-12-31 08699848 2023-01-01 2023-12-31 08699848 frs-core:CurrentFinancialInstruments 2023-12-31 08699848 frs-core:Non-currentFinancialInstruments 2023-12-31 08699848 frs-core:ShareCapital 2023-12-31 08699848 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 08699848
New Sparta Films Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
HJO Tax Consultancy
Contents
Page
Accountant's Report 1
Statement of Financial Position 2—3
Notes to the Financial Statements 4—6
Page 1
Accountant's Report
Report to the directors on the preparation of the unaudited statutory accounts of New Sparta Films Limited For The Year Ended 31 December 2024
To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of New Sparta Films Limited which comprise the Income Statement, the Statement of Financial Position and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of New Sparta Films Limited , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of New Sparta Films Limited and state those matters that we have agreed to state to the directors of New Sparta Films Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than New Sparta Films Limited and its directors as a body for our work or for this report.
It is your duty to ensure that New Sparta Films Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of New Sparta Films Limited . You consider that New Sparta Films Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of New Sparta Films Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
29/09/2025
HJO Tax Consultancy
Chartered Certified Accountant
100 Wulfstan Way
Cambridge
CB1 8QJ
Page 1
Page 2
Statement of Financial Position
Registered number: 08699848
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 - 138
Investments 5 8,000 9,277
8,000 9,415
CURRENT ASSETS
Debtors 6 901,212 914,412
Cash at bank and in hand 464 5,738
901,676 920,150
Creditors: Amounts Falling Due Within One Year 7 (49,722 ) (58,381 )
NET CURRENT ASSETS (LIABILITIES) 851,954 861,769
TOTAL ASSETS LESS CURRENT LIABILITIES 859,954 871,184
Creditors: Amounts Falling Due After More Than One Year 8 (10,868,940 ) (10,360,949 )
NET LIABILITIES (10,008,986 ) (9,489,765 )
CAPITAL AND RESERVES
Called up share capital 9 100 100
Income Statement (10,009,086 ) (9,489,865 )
SHAREHOLDERS' FUNDS (10,008,986) (9,489,765)
Page 2
Page 3
For the year ending 31 December 2024 the company was entitled to exemption from audit 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 directors acknowledge 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board
Dr Jerome Booth
Director
29/09/2025
The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
New Sparta Films Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08699848 . The registered office is Willowdene, Barneshall Avenue, Worcester, WR5 3EU.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover comprises the amount of film recoupment income received in the year, together with the value of services supplied by the company, net of Value Added Tax.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 33% on cost
2.4. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the income statement as they become payable in accordance with the rules of the scheme.
2.5. Investment in film production and development projects
Investment in film production and development projects are capitalised and amortised on a revenue forecast basis, recording the amortisation charge in cost of sales.

Amounts capitalised are reviewed on an annual basis and any amounts that appear to be irrecoverable from future net revenues are written-off to cost of sales during the period the loos becomes evident.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 January 2024 6,046
As at 31 December 2024 6,046
Depreciation
As at 1 January 2024 5,908
Provided during the period 138
As at 31 December 2024 6,046
Net Book Value
As at 31 December 2024 -
As at 1 January 2024 138
Page 4
Page 5
5. Investments
Other
£
Cost or Valuation
As at 1 January 2024 13,358,846
Additions 2,000
Other 89,808
As at 31 December 2024 13,450,654
Provision
As at 1 January 2024 13,349,569
Other 93,085
As at 31 December 2024 13,442,654
Net Book Value
As at 31 December 2024 8,000
As at 1 January 2024 9,277
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 1 1
Other debtors 100 100
VAT 561 746
Amounts owed by group undertakings 900,550 913,565
901,212 914,412
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 6,774 4,670
Other taxes and social security 1,811 3,137
Net wages 6,526 -
Other creditors 40,254 48,641
Accruals and deferred income (5,643 ) 1,933
49,722 58,381
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Directors loan account 10,868,940 10,360,949
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 5
Page 6
10. Ultimate Controlling Party
The company's ultimate controlling party is Dr J P Booth by virtue of his ownership of 70% of the issued share capital in the company.
Page 6