Evenlode Films And Productions Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 13888806 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

EVENLODE FILMS AND PRODUCTIONS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

T R Mountain

Mrs C A Mountain

REGISTERED OFFICE:

11 Montpellier Terrace,

Glendale House, Lower Ground

Cheltenham

Gloucestershire

GL50 1UX

REGISTERED NUMBER:

13888806 (England and Wales)

ACCOUNTANTS:

Randall & Payne LLP

Chartered Accountants

Chargrove House

Shurdington Road

Cheltenham

Gloucestershire

GL51 4GA

FIXED ASSETS

Tangible assets

4

30,796

32,645

CURRENT ASSETS

Debtors

5

6,036

20,657

Cash at bank

3,975

2,075

10,011

22,732

CREDITORS

Amounts falling due within one year

6

10,254

15,729

NET CURRENT (LIABILITIES)/ASSETS

(243

)

7,003

TOTAL ASSETS LESS CURRENT
LIABILITIES

30,553

39,648

PROVISIONS FOR LIABILITIES

7,699

8,349

NET ASSETS

22,854

31,299

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

22,754

31,199

22,854

31,299

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 1 October 2025 and were signed on its behalf by:

T R Mountain - Director

Mrs C A Mountain - Director

1.	STATUTORY INFORMATION

Evenlode Films And Productions Ltd is a private company, limited by shares , registered in England and Wales. 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.

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

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Financial instruments

Financial Instruments are classified by the directors as basic or advanced following the conditions in FRS 102 Section 11. Basic financial instruments are recognised at amortised cost using the effective interest method.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Provisions

Provisions are recognised only where a present obligation exists as a result of a past transaction or event at or prior to the balance sheet date. In addition, a provision is only recognised where the amounts involved can be reliably estimated. Where material, provisions are calculated on a discounted basis.

Going concern

There are no material uncertainties that may cast significant doubt about the company's ability to continue as a going concern.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

COST

At 1 April 2024

30,332

19,003

49,335

Additions

8,276

221

8,497

Disposals

(708

)

-

(708

)

At 31 March 2025

37,900

19,224

57,124

DEPRECIATION

At 1 April 2024

9,555

7,135

16,690

Charge for year

6,634

3,004

9,638

At 31 March 2025

16,189

10,139

26,328

NET BOOK VALUE

At 31 March 2025

21,711

9,085

30,796

At 31 March 2024

20,777

11,868

32,645

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

-

6,844

Other debtors

3,281

Directors' loan accounts

-

9,721

VAT

2,385

-

Prepayments

370

811

6,036

20,657

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Corporation Tax

8,201

12,312

VAT

-

1,527

Directors' loan accounts

18

-

Accruals and deferred income

2,035

1,890

10,254

15,729

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2025 and 31 March 2024:

2025

2024

£

T R Mountain and Mrs C A Mountain

Balance outstanding at start of year

9,721

(13,775

)

Amounts advanced

4,267

33,772

Amounts repaid

(14,006

)

(10,276

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

(18

)

9,721

No interest is being charged on the loan account and there are no set repayment terms.