ACCOUNTS - Final Accounts preparation

Registered number: 10003702

FP FILMS LIMITED

UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

FP FILMS LIMITED

COMPANY INFORMATION

Directors	D D Beesley
	I K Morris


Registered number	10003702


Registered office	Somerset House C/O Fudge Park Productions
	New Wing, Somerset House
	Strand
	WC2R 1LA


Accountants	Ecovis Wingrave Yeats UK Limited
	Chartered Accountants
	3rd Floor, Waverley House
	7-12 Noel Street
	London
	W1F 8GQ

FP FILMS LIMITED

CONTENTS

	Page
Balance Sheet	1 - 2
Notes to the Financial Statements	3 - 5

FP FILMS LIMITED

REGISTERED NUMBER: 10003702

BALANCE SHEET

AS AT 31 JULY 2025

		2025		2024
Note		£		£

Fixed assets
Investments	6		2		2
			2		2
Current assets
Debtors: amounts falling due within one year	7	18		426
Cash at bank and in hand		12,918		17,087
		12,936		17,513
Creditors: amounts falling due within one year	8	(11,531)		(11,531)
Net current assets			1,405		5,982
Total assets less current liabilities			1,407		5,984

Net assets			1,407		5,984

Capital and reserves
Called up share capital	9	2	2
Profit and loss account		1,405	5,982
		1,407	5,984

Page 1

FP FILMS LIMITED

REGISTERED NUMBER: 10003702

BALANCE SHEET (CONTINUED)

AS AT 31 JULY 2025

For the year ended 31 July 2025 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006.

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 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 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 comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 21 November 2025.

................................................

D D Beesley

Director

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

Page 2

FP FILMS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

1.	General information

FP Films Limited is a private company, limited by shares, registered in England and Wales, registration number 10003702. The registered office is Somerset House C/O Fudge Park Productions, New Wing, Somerset House, Strand, United Kingdom, WC2R 1LA.

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.

2.2

Exemption from preparing consolidated financial statements

The Company, and the Group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and Group are considered eligible for the exemption to prepare consolidated accounts.

2.3

Going concern

The directors are committed to ensuring that the Company can meet its liabilities as and when they fall due for a period of at least 12 months from the date of approval of these financial statements. As a result, the directors consider it appropriate that these financial statements are prepared on the going concern basis.

2.4

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.

2.5

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

3.	Judgments in applying accounting policies and key sources of estimation uncertainty

Management has not applied any material judgments in the preparation of these financial statements.

Employees

The average monthly number of employees, including directors, during the year was 2 (2024 - 2).

Page 3

FP FILMS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

Taxation

The Company has tax losses of £10,686 (2024 - £6,109) to utilise against future taxable profits.

6.	Fixed asset investments

		Investments in subsidiary companies
		£
	Cost or valuation
	At 1 August 2024	2
	At 31 July 2025	2

Subsidiary undertaking
The following was a subsidiary undertaking of the Company:
Name	Class of shares	Holding

High Window Films Ltd

Ordinary

100%

Debtors

					2025	2024
					£	£


Other debtors	16	424
Called up share capital not paid	2	2
	18	426

Page 4

FP FILMS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

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

Trade creditors	48	48
Other creditors	7,183	7,183
Accruals and deferred income	4,300	4,300
	11,531	11,531

Other creditors includes £7,181 (2024 - £7,181) owed to a related party by virtue of common control. This amount is unsecured, interest-free and repayable on demand.

9.	Share capital
		2025	2024
		£	£

Allotted, called up and unpaid

2 (2024 - 2) Ordinary shares of £1.00 each	2	2

Ordinary shares have attached to them full voting, dividend and capital distribution rights.

10.

Related party transactions

FP Films Limited has taken the exemption under FRS 102, section 33 Related Party Disclosures paragraph 33.1A, whereby the company is not required to disclose transactions with other wholly owned subsidiaries.
An amount of £7,181 (2024 - £7,181) remains outstanding to a related party by virtue of common control at the year end and is included within other creditors (note 8). The amount outstanding is unsecured, interest-free and repayable on demand.

Page 5