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Registered number: 14939537 TOBEFAIR FILMS LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 JUNE 2025
TOBEFAIR FILMS LIMITED REGISTERED NUMBER: 14939537 STATEMENT OF FINANCIAL POSITION AS AT 30 JUNE 2025
| 2025 | 2025 | 2024 | 2024
Note | £ | £ | £ | £
Current assets |  |  |  |  |
Stocks | 4 | 392,408 |  | 229,176 |
Debtors: amounts falling due within one year | 5 | 120,983 |  | 95,419 |
Cash at bank and in hand |  | 645 |  | 150,063 |
|  | 514,036 |  | 474,658 |
Creditors: amounts falling due within one year | 6 | (514,035) |  | (474,657) |
Net current assets |  |  | 1 |  | 1
Net assets |  |  | 1 |  | 1
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1 |  | 1
|  |  | 1 |  | 1
The director considers 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 year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his 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 statement of income and retained earnings 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:
Daniel Gordon
Director
Date: 21 October 2025
The notes on pages 2 to 4 form part of these financial statements. Page 1
TOBEFAIR FILMS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
1. | General information
ToBeFair Films Limited is a private company limited by shares incorporated in the United Kingdom and registered in England and Wales. The address of its registered office is 124 Finchley Road, London, NW3 5JS. The comparative figures cover the period from 15 June 2023, the date of incorporation, to 30 June 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 following principal accounting policies have been applied:
| 2.2 | Foreign currency translation
Functional and presentation currency The company's functional and presentational currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss.
| 2.3 | Stocks
Stocks take the form of work in progress. Work in progress relates to direct production costs, net of Tax Credits, incurred on television programme productions not yet delivered. Production costs are released to the income statement as soon as the production is delivered and the related sale is recognised. At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.4 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Page 2
TOBEFAIR FILMS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 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.
| 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 plus loans from related parties.
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2024 - 1).
4. | Stocks
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Work in progress | 392,408 | 229,176
|  | 392,408 | 229,176
| Work in progress comprises costs incurred on TV programme production which has not yet been completed or delivered. These are held at the lower of cost and net realisable value.
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 23,113 | 39,528
| Other debtors | 2,889 | 795
| Tax recoverable | 94,981 | 55,096
|  | 120,983 | 95,419
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TOBEFAIR FILMS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 20,616 | 5,274
| Amounts owed to group undertakings | 49,122 | 19,942
| Other creditors | 433,594 | 428,564
| Accruals | 10,703 | 20,877
|  | 514,035 | 474,657
7. | Related party transactions
| The company is exempt from disclosing related party transactions with companies that are wholly owned within its group
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