Registration number: 04310499

Hibiki Films Ltd

Contents

Company Information	1
Statement of Income and Retained Earnings	2
Balance Sheet	3 to 4
Notes to the Unaudited Financial Statements	5 to 9

Hibiki Films Ltd

Company Information

Directors

J Wright M L Wright

Company secretary

J Wright

Registered office

217 Cranbrook Road Bristol BS6 7QY

Accountants

Burton Sweet Limited Chartered Accountants & Business Advisers The Clock Tower Farleigh Court Old Weston Road Flax Bourton Bristol BS48 1UR

Hibiki Films Ltd

Statement of Income and Retained Earnings
Year Ended 31 March 2025

	2025 £	2024 £
Turnover	33,256	26,150
Cost of sales	(3,346)	(2,672)
Gross profit	29,910	23,478
Administrative expenses	(31,207)	(35,276)
Other operating income	-	78
Operating loss	(1,297)	(11,720)
Other interest receivable and similar income	36	26
Interest payable and similar charges	(286)	(4,266)
	(250)	(4,240)
Loss before tax	(1,547)	(15,960)
Loss for the financial year	(1,547)	(15,960)
Retained earnings brought forward	(28,490)	(12,530)
Retained earnings carried forward	(30,037)	(28,490)

Hibiki Films Ltd

(Registration number: 04310499)
Balance Sheet
31 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	803	1,069
Current assets
Debtors	5	3,050	50
Cash at bank and in hand		1,561	10,384
		4,611	10,434
Creditors: Amounts falling due within one year	6	(32,600)	(33,944)
Net current liabilities		(27,989)	(23,510)
Total assets less current liabilities		(27,186)	(22,441)
Creditors: Amounts falling due after more than one year	6	(2,751)	(5,949)
Net liabilities		(29,937)	(28,390)
Capital and reserves
Called up share capital		100	100
Retained earnings		(30,037)	(28,490)
Shareholders' deficit		(29,937)	(28,390)

Hibiki Films Ltd

(Registration number: 04310499)
Balance Sheet
31 March 2025

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 17 October 2025 and signed on its behalf by:
 

......................................... M L Wright Director

Hibiki Films Ltd

Notes to the Unaudited Financial Statements
Year Ended 31 March 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
217 Cranbrook Road
Bristol
BS6 7QY
United Kingdom

These financial statements were authorised for issue by the Board on 17 October 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The directors have a reasonable expectation that the company has sufficient resources to continue for the foreseeable future. The accounts have been prepared on a going concern basis.

Hibiki Films Ltd

Notes to the Unaudited Financial Statements
Year Ended 31 March 2025

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Office equipment	25% reducing balance
Fixtures and fittings	25% reducing balance

Trade debtors

Trade debtors are amounts due from customers for services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price.

Hibiki Films Ltd

Notes to the Unaudited Financial Statements
Year Ended 31 March 2025

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

4	Tangible assets

	Fixtures and fittings £	Office equipment £	Total £
Cost or valuation
At 1 April 2024	2,904	12,601	15,505
At 31 March 2025	2,904	12,601	15,505
Depreciation
At 1 April 2024	2,388	12,048	14,436
Charge for the year	128	138	266
At 31 March 2025	2,516	12,186	14,702
Carrying amount
At 31 March 2025	388	415	803
At 31 March 2024	516	553	1,069

Hibiki Films Ltd

Notes to the Unaudited Financial Statements
Year Ended 31 March 2025

5

Debtors

	2025 £	2024 £
Trade debtors	3,050	50
	3,050	50

Hibiki Films Ltd

Notes to the Unaudited Financial Statements
Year Ended 31 March 2025

6

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	7	3,333	3,333
Taxation and social security		789	1,622
Accruals and deferred income		1,250	1,200
Other creditors		27,228	27,789
		32,600	33,944

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	7	2,751	5,949

7	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Bank borrowings	2,751	5,949

Current loans and borrowings

	2025 £	2024 £
Bank borrowings	3,333	3,333