REGISTERED NUMBER: 16212251 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 28 JANUARY 2025 TO 30 SEPTEMBER 2025

FOR

RLS FILM LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

S Singh

REGISTERED OFFICE:

498 London Road

Ashford

TW15 3AE

REGISTERED NUMBER:

16212251 (England and Wales)

ACCOUNTANTS:

Macalvins Limited

Chartered Accountants

7 St John's Road

Harrow

Middlesex

HA1 2EY

CURRENT ASSETS

Stocks

904,082

Debtors

4

313,819

Cash at bank

13,590

1,231,491

CREDITORS

Amounts falling due within one year

5

995,090

NET CURRENT ASSETS

236,401

TOTAL ASSETS LESS CURRENT LIABILITIES

236,401

CAPITAL AND RESERVES

Called up share capital

1

Retained earnings

236,400

236,401

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 September 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 31 October 2025 and were signed by:

S Singh - Director

1.	STATUTORY INFORMATION

RLS Film Ltd 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.

Stocks

Stocks are valued at the lower of cost and net realisable value.

Taxation

Taxation for the period 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 period 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 .

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Other debtors

313,819

Other debtors include a film tax credit, net of corporation tax receivable from HMRC, amounting to £269,845.

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Trade creditors

186,622

Other creditors

808,468

995,090

Other creditors include loans from related entities, bearing interest at rates ranging from 9% to 10% per annum. These balances are unsecured and repayable on demand, as detailed below:

Entity

Amount(£

)

Rate of Interest(%

)

Real Logistics Services Ltd

£251,100.00

9% p.a

Bliss Entertainments PTE Ltd

£200,000.00

10% p.a

Lotus Film Productions Ltd

£100,000.00

10% p.a

Vauve Emirates Media Productions L.L.C

£87,782.57

9% p.a

6.	RELATED PARTY DISCLOSURES

Included within creditors as at the balance sheet date is £24,999 , an amount owed to the director of the company.

Included within trade ceditors an amount outstanding of £1,900 and other creditors £251,100 payable to Real Logistics Services Ltd which is under common directorship.