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COMPANY REGISTRATION NUMBER: 13796701
Winter Wonder Films Ltd
Filleted Financial Statements
31 December 2024
Winter Wonder Films Ltd
Statement of Financial Position
31 December 2024
2024
2023
Note
£
£
Current assets
Debtors
5
17,966
14,926
Cash at bank and in hand
2,634
3,174
--------
--------
20,600
18,100
Creditors: amounts falling due within one year
6
20,500
18,000
--------
--------
Net current assets
100
100
----
----
Total assets less current liabilities
100
100
----
----
Net assets
100
100
----
----
Capital and reserves
Called up share capital
7
100
100
----
----
Shareholders funds
100
100
----
----
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.
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.
These financial statements were approved by the board of directors and authorised for issue on 8 December 2025 , and are signed on behalf of the board by:
A Niblo
Director
Company registration number: 13796701
Winter Wonder Films Ltd
Notes to the Financial Statements
Year ended 31 December 2024
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 2nd Floor, 55 Ludgate Hill, London, EC4M 7JW, United Kingdom.
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.
Significant estimation technique adopted
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported for assets and liabilities as at the reporting date and the amounts reported for revenues and expenses during the year. However, the nature of estimation means that actual outcomes could differ from those estimates.
The company makes an estimate of accruals at the year end based on invoices received after the year end and work undertaken which has not been invoiced based on quotations or estimates of amounts that may be due for payment.
Revenue recognition
Turnover relates to the production of the film entitled "This is Christmas (FKA Walk out to Winter)". 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.
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 "This is Christmas (FKA Walk out to Winter)". 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. Debtors
2024
2023
£
£
VAT recoverable
8,110
8,192
Other debtors
9,856
6,734
--------
--------
17,966
14,926
--------
--------
6. Creditors: amounts falling due within one year
2024
2023
£
£
Amounts owed to group undertakings
20,500
15,000
Accruals and deferred income
–
3,000
--------
--------
20,500
18,000
--------
--------
7. Called up share capital
Issued, called up and fully paid
2024
2023
No.
£
No.
£
Ordinary shares of £ 0.01 each
10,000
100
10,000
100
--------
----
--------
----
8. Contingencies
Charges have been made against the television series in favour of the following parties to secure their interests in the copyright of and title to the television series: Paramount Pictures International Ltd Paterson James Limited Head Gear Films Fn Ltd Sky UK Ltd
9. Summary audit opinion
The auditor's report dated 8 December 2025 was unqualified .
The senior statutory auditor was Lauren Gilman , for and on behalf of Moore Kingston Smith LLP .
10. Related party transactions
All transactions related to the production of the film "This is Christmas (FKA Walk out to Winter)" and arose on an arm's length basis through the normal course of business. The company has taken advantage of Section 33 of FRS 102 from disclosing transactions entered into between two or more members of a group, where any subsidiary undertaking which is party to the transaction is wholly owned by a member of that group. No further transactions with related parties were undertaken such as are required to be disclosed under FRS 102 Section 1A.
11. Controlling party
The company is a wholly owned subsidiary of its immediate parent undertaking, Vertigo Television Limited, a company incorporated in England and Wales. The ultimate holding company and controlling party is Vertigo Holdings Limited, a company incorporated in England and Wales. Vertigo Holdings Limited is the smallest and largest group for which group financial statements are drawn up. Copies of the group financial statements can be obtained from 2nd Floor, 55 Ludgate Hill, London, United Kingdom, EC4M 7JW.