ACCOUNTS - Final Accounts preparation

Registered number: SC776292

MEDICAL MACABRE LTD

UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

MEDICAL MACABRE LTD

REGISTERED NUMBER: SC776292

BALANCE SHEET

AS AT 31 JULY 2025

		2025		2024
Note		£		£


Current assets
Stocks	4	-		156,156
Debtors: amounts falling due within one year	5	123,915		10,268
Cash at bank and in hand	6	229		85,209
		124,144		251,633
Creditors: amounts falling due within one year	7	(132,100)		(248,632)
Net current (liabilities)/assets			(7,956)		3,001
Total assets less current liabilities			(7,956)		3,001

Net (liabilities)/assets			(7,956)		3,001

Capital and reserves
Called up share capital	8	1	1
Profit and loss account		(7,957)	3,000
		(7,956)	3,001

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.

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MEDICAL MACABRE LTD

REGISTERED NUMBER: SC776292

BALANCE SHEET (CONTINUED)

AS AT 31 JULY 2025

The financial statements were approved and authorised for issue by the board and were signed on its behalf on18 November 2025

L Brewster

Director

The notes on pages 3 to 5 form part of these financial statements.

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MEDICAL MACABRE LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

1.	General information

Medical Macabre Ltd is a private company limited by shares and registered in England & Wales. The
address of its registered office is 106 Harriet Street, Kirkcaldy, Scotland, KY1 2AG.

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

Revenue

Revenue comprises donations received.
Donations are recognised in the Statement of Income and Retained Earnings when income is probable and can be measured with sufficient reliability.

2.3

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

2.4

Stocks

Stocks comprise film production costs, which are recorded as a current asset. Film production costs
are amortised to the Statement of Income and Retained Earnings over the period in which rights to
the relevant production are being exploited by the Company.

2.5

Debtors

Short term debtors are measured at the transaction price, less any impairment.

2.6

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.

2.7

Creditors

Short term creditors are measured at the transaction price, less any impairment.

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MEDICAL MACABRE LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

2.Accounting policies (continued)

2.8

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 and loans to related parties.

Employees

The average monthly number of employees, including directors, during the year was 1 (2024 - 1).

4.	Stocks
		2025	2024
		£	£

Film production costs	-	156,156
	-	156,156

Debtors

					2025	2024
					£	£


Other debtors	12,463	10,268
Tax recoverable	111,452	-
	123,915	10,268

6.	Cash and cash equivalents
		2025	2024
		£	£

Cash at bank and in hand	229	85,209
	229	85,209

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MEDICAL MACABRE LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

7.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Trade creditors	66,600	-
Other creditors	61,500	70,000
Accruals and deferred income	4,000	178,632
	132,100	248,632

8.	Share capital
		2025	2024
		£	£

Allotted, called up and fully paid

1 (2024 - 1) Ordinary share of £1.00	1	1

Related party transactions

During the period, film production services of £71,103 (2024: £26,667) and advances totalling £Nil (2023: £10,000) were received from Hex Media Ltd, a company in which L Brewster is also a director. All transactions were carried out at arms length. At the reporting date £61,500 (2023: £70,000) was due to Hex Media Ltd. The loan is repayable on demand and not interest bearing.
During the period, film production services totalling £9,100 (2024: £30,000) were received from Pathhead Halls Ltd, a company in which L Brewster is also a director. All transactions were carried out at arms length. At the reporting date £Nil (2023: £Nil) was due to Pathhead Halls Ltd.
During the period, film production services totalling £87,770 (2024: £10,000) were received from Church Films Post Production Ltd, a company in which L Brewster is also a director. All transactions were carried out at arms length. At the reporting date £Nil (2024: £Nil) was due to Church Films Post Production Ltd.

10.	Controlling party

During the period, the company was under the control of L Brewster by virtue of his shareholding.

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