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Registered Number: 02120731
England and Wales
HIGH GROUND FILMS LIMITED
Abridged Accounts
Period of accounts Start date: 01 April 2024 End date: 31 March 2025

High Ground Films Limited Contents Page For the year ended 31 March 2025
Accountants' report | 1
Statement of financial position | 2
Notes to the financial statements | 3

High Ground Films Limited Accountants' Report For the year ended 31 March 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of High Ground Films Limited for the year ended 31 March 2025 which comprise the income statement, the statement of financial position and the related notes from the company's accounting records and from information and explanations you have given to us. 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 financial statements. This report is made solely to the Board of directors of High Ground Films Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of High Ground Films Limited and state those matters that we have agreed to state to the Board of directors of High Ground Films Limited. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than High Ground Films Limited and its Board of directors, as a body, for our work or for this report. It is your duty to ensure that High Ground Films Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the company's assets, liabilities, financial position and profit . You consider that High Ground Films Limited is exempt from the statutory audit requirement for the year. .................................................... Michael D Nichols Ltd West Suite, 1 Tolherst Court, Turkey Mill, Ashford Road, Maidstone ME14 5SF 04 December 2025 1

High Ground Films Limited Statement of Financial Position As at 31 March 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Current assets |  |  |
Debtors |  | 3 |  | 3
Cash at bank and in hand |  | 1,647 |  | 1,586
|  | 1,650 |  | 1,589
Creditors: amount falling due within one year |  | (182) |  | (1)
Net current assets |  | 1,468 |  | 1,588
Total assets less current liabilities |  | 1,468 |  | 1,588
Net assets |  | 1,468 |  | 1,588
Capital and reserves |  |  |
Called up share capital |  | 2 |  | 2
Profit and loss account |  | 1,466 |  | 1,586
Shareholders' funds |  | 1,468 |  | 1,588
For the year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the director on 04 December 2025 and were signed by:
------------------------------- Ms J Daniels Director
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High Ground Films Limited Notes to the Abridged Financial Statements For the year ended 31 March 2025
General Information High Ground Films Limited is a private company, limited by shares, registered in England and Wales, registration number 02120731, registration address 1 Aigburth Mansions, Mowll Street, SW9 0EP. The presentation currency is £ sterling.
1. | Accounting policies Basis of preparation Statement of compliance These financial statements have been prepared in compliance with FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared on the going concern basis and under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Going concern basis The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements. Turnover Turnover is measured at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, net of discounts and value added taxes.
2. | Average number of employees Average number of employees during the year was 1 (2024 : 1).
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