Company registration number SC184017 (Scotland)
OTTER FILMS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
PAGES FOR FILING WITH REGISTRAR
OTTER FILMS LIMITED
CONTENTS
Page
Accountants' report
1
Profit and loss account
2
Balance sheet and notes to the financial statements
3 - 4
OTTER FILMS LIMITED
REPORT TO THE DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY ACCOUNTS OF OTTER FILMS LIMITED
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Otter Films Limited for the year ended 30 April 2025, which comprise the profit and loss account and the balance sheet, from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the ICAS we are subject to its ethical and other professional requirements which are detailed at https://icas.com/icas-framework-preparation-of-accounts.

This report is made solely to the board of directors of Otter Films Limited, as a body, in accordance with the terms of our engagement letter dated 7 June 2016. Our work has been undertaken solely to prepare for your approval the financial statements of Otter Films Limited and state those matters that we have agreed to state to the board of directors of Otter Films Limited, as a body, in this report in accordance with the requirements of the ICAS as detailed at https://icas.com/icas-framework-preparation-of-accounts. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Otter Films Limited and its board of directors as a body, for our work or for this report.

It is your duty to ensure that Otter Films Limited has kept adequate accounting records and to prepare statutory financial statements that comply with the requirements of the Companies Act 2006. You consider that Otter Films Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Otter Films Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory f inancial statements.

Ainsley Smith & Co Ltd
Chartered Accountants
21 Argyll Square
Oban
Argyll & Bute
PA34 4AT
Scotland
18 November 2025
OTTER FILMS LIMITED
PROFIT AND LOSS ACCOUNT
FOR THE YEAR ENDED 30 APRIL 2025
- 2 -
2025
2024
£
£
Turnover
122,824
67,408
Other income
4,486
215
Cost of raw materials and consumables
(863)
(341)
Staff costs
(33,296)
(33,296)
Depreciation and other amounts written off assets
(5,148)
(5,839)
Other charges
(10,366)
(10,824)
Tax
(17,393)
(4,401)
Profit
60,244
12,922
OTTER FILMS LIMITED
BALANCE SHEET
AS AT
30 APRIL 2025
30 April 2025
- 3 -
2025
2024
£
£
£
£
Fixed assets
95,077
97,226
Current assets
207,172
200,648
Creditors: amounts falling due within one year
(27,215)
(15,084)
Net current assets
179,957
185,564
Total assets less current liabilities
275,034
282,790
Net assets
275,034
282,790
Capital and reserves
275,034
282,790
Notes to the financial statements
1
Employees

The average number of persons, including directors, employed by the company during the year wa s as follows:

2025
2024
Number
Number
Employees
2
2

Otter Films Limited is a private company limited by shares incorporated in Scotland. The registered office is Ivy Cottage, Keills, Tayvallich, Lochgilphead, Argyll.

For the year ended 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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 members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the micro-entity provisions and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime', and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

OTTER FILMS LIMITED
BALANCE SHEET (CONTINUED)
AS AT
30 APRIL 2025
30 April 2025
- 4 -
The financial statements were approved by the board of directors and authorised for issue on 18 November 2025 and are signed on its behalf by:
J Aitchison
Director
Company registration number SC184017 (Scotland)
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