Rook Films Longstone Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 12715133

Rook Films Longstone

Filleted Unaudited Financial Statements

30 June 2025

Rook Films Longstone

Statement of Financial Position

30 June 2025

	30 Jun 25	31 Dec 23
Note	£	£

Current assets

Debtors	6	140,791	8,645
Cash at bank and in hand		26,703	–
		---------	-------
		167,494	8,645

Creditors: amounts falling due within one year	7	( 167,631)	( 8,782)
		---------	-------
Net current liabilities		( 137)	( 137)
		----	----
Total assets less current liabilities		( 137)	( 137)
		----	----
Net liabilities		( 137)	( 137)
		----	----

Capital and reserves

Called up share capital	8	3	3
Profit and loss account		( 140)	( 140)
		----	----
Shareholders deficit		( 137)	( 137)
		----	----

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the period ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476 ;

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

These financial statements were approved by the board of directors and authorised for issue on 20 November 2025 , and are signed on behalf of the board by:

A Starke

Director

Company registration number: 12715133

Rook Films Longstone

Notes to the Financial Statements

Period from 1 January 2024 to 30 June 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Applegate, The Street, Wilmington, East Sussex, BN26 5SQ, England.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit

Significant estimation technique adopted

Accruals are estimated by reference to purchase orders raised at the period end and estimates to complete. Payments received on account are estimated by reference to percentage of completion of the film.

Comparatives

The accounts cover the period from 01/01/2024 to 30/06/2025 while the comparatives cover the year to 31/12/2023, hence the amounts are not entirely comparable. The period was extended to ensure the accounts and tax credit claim are coterminous.

Revenue recognition

Turnover relates to the production of the film entitled "Bulk". It represents the value of the work done in the period, including estimates of amounts not invoiced and is stated after trade discounts, other taxes and net of VAT. Revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period provided that the outcome can be reliably estimated. When the outcome cannot be reliably estimated, revenue is recognised only to the extent that expenses recognised are recoverable.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

4. Employees

The company has been incorporated to produce a film called "Bulk". In common with the film and television industry the majority of crew are hired on short term contracts for the duration of principal photography or are self-employed. None of the Directors received any form of remuneration.

5. Tax on profit

Major components of tax expense

	Period from
	1 Jan 24 to	Year to
	30 Jun 25	31 Dec 23
	£	£

Current tax:

UK current tax expense	27,476	–
	--------	----
Tax on profit	27,476	–
	--------	----

6. Debtors

	30 Jun 25	31 Dec 23
	£	£
Prepayments and accrued income	27,429	–
VAT recoverable	3,219	7,472
Corporation tax recoverable	109,903	–
Other debtors	240	1,173
	---------	-------
	140,791	8,645
	---------	-------

7. Creditors: amounts falling due within one year

	30 Jun 25	31 Dec 23
	£	£
Bank loans and overdrafts	–	111
Trade creditors	–	8,321
Accruals and deferred income	57,728	350
Corporation tax	27,476	–
Production loan	82,427	–
	---------	-------
	167,631	8,782
	---------	-------

The loan has been secured against the anticipated future audiovisual expenditure credit.

8. Called up share capital

Issued, called up and fully paid

	30 Jun 25		31 Dec 23
	No.	£	No.	£
Ordinary shares of £ 1 each	3	3	3	3
	----	----	----	----

9. Contingent liabilities

Charges have been made against the film in favour of the following parties to secure their interests in the copyright of and title to the film: Rook Films Longstone Ltd

10. Related party transactions

During the year no related-party transactions took place. All transactions related to the production of the film "Rook Films Loadstone" and arose on an arm's-length basis through the normal course of business. No transactions with related parties were undertaken such as are required to be disclosed under FRS 102.