Daters Films Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 12623464

		2024		2023
	Notes	£	£	£	£
CURRENT ASSETS
Debtors	4	30,775		15,678

		30,775		15,678
Creditors: Amounts Falling Due Within One Year	5	(15,954 )		(6,126 )

NET CURRENT ASSETS (LIABILITIES)			14,821		9,552

TOTAL ASSETS LESS CURRENT LIABILITIES			14,821		9,552

Creditors: Amounts Falling Due After More Than One Year	6		-		(100,000 )

NET ASSETS/(LIABILITIES)			14,821		(90,448 )

CAPITAL AND RESERVES
Called up share capital	7		1		1
Profit and Loss Account			14,820		(90,449 )

SHAREHOLDERS' FUNDS			14,821		(90,448)

Page 1

Page 2

Daters Films Ltd

Balance Sheet (continued)

As At 31 December 2024

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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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 Profit and Loss Account.

On behalf of the board

Mr John Giwa-Amu

Director

30 September 2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Daters Films Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12623464 . The registered office is Unit D, Tramshed Tech, Pendyris Street, Cardiff, CF11 6BH.

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 is recognised at the fair value of the consideration received or receivable for products provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Revenue from the sale of video game licences is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch or download) , the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

2.3. Taxation

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and 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 end of the reporting period.

The company has claimed a Creative Industries tax credit to reduce the amount of tax payable which may result in an overall amount repayable to the company.

A deferred tax asset has not been recognised in relation to the losses available as the company cannot be certain that this asset will be used in the future.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2023: NIL)

4. Debtors

	2024	2023
	£	£
Due within one year
Trade debtors	5,835	8,175
Other debtors	600	600
Corporation tax recoverable assets	6,903	6,903
Amounts owed by group undertakings	17,437	-

	30,775	15,678

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Page 4

Daters Films Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

5. Creditors: Amounts Falling Due Within One Year

	2024	2023
	£	£
Trade creditors	649	5,275
Corporation tax	4,009	-
VAT	8,312	-
Accruals and deferred income	2,984	8,742
Amounts owed to group undertakings	-	(7,891 )

	15,954	6,126

6. Creditors: Amounts Falling Due After More Than One Year

	2024	2023
	£	£
Other loans	-	100,000

7. Share Capital

	2024	2023
	£	£
Allotted, Called up and fully paid	1	1