ACCOUNTS - Final Accounts preparation

Registered number: 15399556

PEPPERMINT FILMS LTD

UNAUDITED

FINANCIAL STATEMENTS

FOR THE PERIOD FROM 9 JANUARY 2024 TO 31 JANUARY 2025


PEPPERMINT FILMS LTD

CONTENTS

	Page
Balance sheet	1 - 2
Notes to the financial statements	3 - 5


PEPPERMINT FILMS LTD REGISTERED NUMBER:15399556

BALANCE SHEET

AS AT 31 JANUARY 2025

		2025
Note		£


Current assets
Stocks	4	82,078
Debtors: amounts falling due within one year	5	9,258
Cash at bank and in hand	6	141,331
		232,667
Creditors: amounts falling due within one year	7	(232,666)
Net current assets			1
Total assets less current liabilities			1

Net assets			1

Capital and reserves
Called up share capital	8	1
		1


PEPPERMINT FILMS LTD REGISTERED NUMBER:15399556

BALANCE SHEET (CONTINUED)

AS AT 31 JANUARY 2025

The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

S F Price

Director

Date: 8 October 2025

The notes on pages 3 to 5 form part of these financial statements.


PEPPERMINT FILMS LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 JANUARY 2025

1.	General information

Peppermint Films Ltd is a private company, limited by shares, registered in England and Wales, registration number 15399556. The registered office address is 9 Perseverance Works, Kingsland Road, London, E2 8DD.
The principal activity of the company is that of motion picture production and television programme production activities.
The company was incorporated on 9 January 2024 and commenced trading on 1 April 2024.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The company's functional and presentational currency is pound sterling.

The following principal accounting policies have been applied:

2.2

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the company operates and generates income.

2.3

Stocks

Work in progress represents the cost of producing the motion picture productions and television programmes. Work in progress and finished goods include labour and attributable overheads. Production costs are amortised to the Profit and loss account over the period in which the rights to the relevant film is being exploited by the company.

2.4

Debtors

Short-term debtors are measured at transaction price, less any impairment.

2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.


PEPPERMINT FILMS LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 JANUARY 2025

2.Accounting policies (continued)

2.6

Creditors

Short-term creditors are measured at the transaction price.

2.7

Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from related parties.

Employees

The average monthly number of employees, including directors, during the period was 2.

4.	Stocks
		2025
		£

	Production cost	82,078

Debtors

					2025
					£


	Other debtors	9,258

6.	Cash and cash equivalents
		2025
		£

	Cash at bank and in hand	141,331


PEPPERMINT FILMS LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 JANUARY 2025

7.	Creditors: Amounts falling due within one year
		2025
		£

	Trade creditors	161
	Amounts owed to group undertakings	255
	Accruals and deferred income	232,250
		232,666

8.	Share capital
		2025
		£

		Allotted, called up and fully paid

		1 Ordinary share of £1.00	1

1 Ordinary share of £1 was issued on incorporation on 9 January 2024 at an aggregate subscription price of £1 and an aggregate nominal value of £1.

9.	Related party transactions
	As of the reporting date, the company is a wholly owned subsidiary of Sandpaper Films Limited, a company registered in England and Wales. No disclosure has been made of transactions with other wholly owned group companies in accordance with FRS 102 Section 1A paragraph 1AC.35, as the company is itself a wholly owned subsidiary.