Keen Eye Films and Design Limited


Directors	Callum Alexander Henderson
	Simon Andrew Walker


Registered Address	St Denys House
	22 East Hill
	St Austell
	PL25 4TR


Registered Number	14106849 (England and Wales)

Balance Sheet as at
31 May 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		3,344		3,055
			3,344		3,055
Current assets
Debtors	4	105,034		50,713
Cash at bank and on hand		21,461		42,149
		126,495		92,862
Creditors amounts falling due within one year	5	(29,691)		(23,005)
Net current assets (liabilities)			96,804		69,857
Total assets less current liabilities			100,148		72,912
Net assets			100,148		72,912
Capital and reserves
Called up share capital			101		100
Profit and loss account			100,047		72,812
Shareholders' funds			100,148		72,912

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 24 September 2025, and are signed on its behalf by:

Simon Andrew Walker
Director
Registered Company No. 14106849

Keen Eye Films and Design Limited

Notes to the Financial Statements
for the year ended 31 May 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Reducing balance (%)
	Office Equipment	25

2.	Average number of employees


		2025		2024
	Average number of employees during the year	2		1

3.	Tangible fixed assets

	Office Equipment	Total
	£	£
Cost or valuation
At 01 June 24	4,483	4,483
Additions	1,099	1,099
At 31 May 25	5,582	5,582
Depreciation and impairment
At 01 June 24	1,428	1,428
Charge for year	810	810
At 31 May 25	2,238	2,238
Net book value
At 31 May 25	3,344	3,344
At 31 May 24	3,055	3,055

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	91	-
Other debtors	104,003	50,491
Prepayments and accrued income	940	222
Total	105,034	50,713

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Taxation and social security	19,975	21,595
Other creditors	8,267	-
Accrued liabilities and deferred income	1,449	1,410
Total	29,691	23,005

6.	Directors advances, credits and guarantees
	As at 31st May 2025 the balance owed to the company by the directors was £101,958 (2024: £48,991). This was fully repaid within nine months of the year end.