REGISTERED NUMBER: 10547795 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2025

for

Fresh Films Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mr A D S Chiari

REGISTERED OFFICE:

2 Northside

Wells Road

Chilcompton

Radstock

BA3 4ET

REGISTERED NUMBER:

10547795 (England and Wales)

ACCOUNTANTS:

Accounting Solutions

2 Northside

Wells Road

Chilcompton

Radstock

BA3 4ET

FIXED ASSETS

Tangible assets

4

10,829

25,652

CURRENT ASSETS

Debtors

5

30,745

-

Cash at bank

13,704

20,852

44,449

20,852

CREDITORS

Amounts falling due within one year

6

24,399

31,542

NET CURRENT ASSETS/(LIABILITIES)

20,050

(10,690

)

TOTAL ASSETS LESS CURRENT LIABILITIES

30,879

14,962

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

30,779

14,862

SHAREHOLDERS' FUNDS

30,879

14,962

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 9 October 2025 and were signed by:

Mr A D S Chiari - Director

1.	STATUTORY INFORMATION

Fresh Films Limited 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.

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

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on reducing balance

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 February 2024

13,943

746

21,908

22,600

59,197

Additions

993

-

-

3,029

4,022

Disposals

-

-

(19,159

)

-

(19,159

)

At 31 January 2025

14,936

746

2,749

25,629

44,060

DEPRECIATION

At 1 February 2024

8,519

356

7,172

17,498

33,545

Charge for year

1,604

97

92

2,683

4,476

Eliminated on disposal

-

-

(4,790

)

-

(4,790

)

At 31 January 2025

10,123

453

2,474

20,181

33,231

NET BOOK VALUE

At 31 January 2025

4,813

293

275

5,448

10,829

At 31 January 2024

5,424

390

14,736

5,102

25,652

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

12,000

-

Other debtors

18,745

-

30,745

-

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

-

6,230

Trade creditors

(28

)

207

Taxation and social security

23,228

17,158

Other creditors

1,199

7,947

24,399

31,542

7.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The company was under the control of the director throughout the period as stated in the report of the director.

Interest is charged on the overdrawn directors' loan account balances at the official rate of 2.25%.