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Registered Number: 08687169
England and Wales

 

 

 

BEN WALTON FILMS LIMITED



Filleted Unaudited Financial Statements
 


Period of accounts

Start date: 01 October 2024

End date: 30 September 2025

Ben Walton Films Limited
Contents Page
For the year ended 30 September 2025
Directors Benjamin Walton
John Walton
Registered Number 08687169
Registered Office Glebe House, Wiston
Haverfordwest, Pembrokeshire
Wales
SA62 4PS
Accountants Bond & Co Chartered Certified Accountants
Bristol North Baths
Gloucester Road
Bristol
BS7 8BN
1
Director's report and financial statements
The directors present their annual report and the financial statements for the year ended 30 September 2025.
Principal activities
The company's principal activity during the year was film production.
Directors
The directors who served the company throughout the year were as follows:
Benjamin Walton
John Walton
Statement of directors' responsibilities
The directors are responsible for preparing the directors’ report and the financial statements in accordance with applicable law and regulation.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to
  • select suitable accounting policies and then apply them consistently
  • make judgments and accounting estimates that are reasonable and prudent
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business


The directors are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

This report was approved by the board and signed on its behalf by:


----------------------------------
Benjamin Walton
Director

Date approved: 16 December 2025
2
Report to the directors on the preparation of the unaudited statutory accounts of Ben Walton Films Limited for the year ended 30 September 2025. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Ben Walton Films Limited for the year ended 30 September 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/. This report is made solely to the Board of Directors of Ben Walton Films Limited , as a body, in accordance with the terms of our engagement letter dated 16 March 2024. Our work has been undertaken solely to prepare for your approval the accounts of Ben Walton Films Limited and state those matters that we have agreed to state to the Board of Directors of Ben Walton Films Limited , as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Ben Walton Films Limited and its Board of Directors as a body for our work or for this report. It is your duty to ensure that Ben Walton Films Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Ben Walton Films Limited . You consider that Ben Walton Films Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of Ben Walton Films Limited . For this reason, 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 accounts 30 September 2025.



Bond & Co Chartered Certified Accountants
Bristol North Baths
Gloucester Road
Bristol
BS7 8BN
16 December 2025
3
 
 		 Notes
 		 2025
£		   2024
£
Fixed assets      
Intangible fixed assets 3 2,400    2,700 
Tangible fixed assets 4 11,888    19,972 
14,288    22,672 
Current assets      
Debtors 5 10,170    30,614 
Cash at bank and in hand 11,382    24,683 
21,552    55,297 
Creditors: amount falling due within one year 6 (4,299)   (6,939)
Net current assets 17,253    48,358 
 
Total assets less current liabilities 31,541    71,030 
Provisions for liabilities 7 (2,259)   (3,795)
Net assets 29,282    67,235 
 

Capital and reserves 		     
Called up share capital 5    5 
Profit and loss account 29,277    67,230 
Shareholders' funds 29,282    67,235 
 


For the year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge 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 financial statements were approved by the board of directors on 16 December 2025 and were signed on its behalf by:


-------------------------------
Benjamin Walton
Director
4
General Information
Ben Walton Films Limited is a private company, limited by shares, registered in England and Wales, registration number 08687169, registration address Glebe House, Wiston, Haverfordwest, Pembrokeshire, Wales, SA62 4PS.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using 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.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 10 years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 5 Years Straight Line
Computer Equipment 5 Years Straight Line
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 2 (2024 : 2).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 October 2024 3,000    3,000 
Additions -    - 
Disposals -    - 
At 30 September 2025 3,000    3,000 
Amortisation
At 01 October 2024 300    300 
Charge for year 300    300 
On disposals -    - 
At 30 September 2025 600    600 
Net book values
At 30 September 2025 2,400    2,400 
At 30 September 2024 2,700    2,700 


4.

Tangible fixed assets

Cost or valuation Plant and Machinery   Computer Equipment   Total
  £   £   £
At 01 October 2024 33,006    9,786    42,792 
Additions -    -    - 
Disposals -    -    - 
At 30 September 2025 33,006    9,786    42,792 
Depreciation
At 01 October 2024 15,421    7,399    22,820 
Charge for year 6,435    1,649    8,084 
On disposals -    -    - 
At 30 September 2025 21,856    9,048    30,904 
Net book values
Closing balance as at 30 September 2025 11,150    738    11,888 
Opening balance as at 01 October 2024 17,585    2,387    19,972 


5.

Debtors: amounts falling due within one year

2025
£		   2024
£
Trade Debtors 140    705 
Prepayments & Accrued Income 528    500 
Other Debtors 9,502    9,502 
Directors' Current Accounts 0    19,907 
10,170    30,614 

6.

Creditors: amount falling due within one year

2025
£		   2024
£
Corporation Tax 1,425    5,223 
Accrued Expenses 960    1,560 
Other Creditors 309    156 
Directors' Current Accounts 1,605    0 
4,299    6,939 

7.

Provisions for liabilities

2025
£		   2024
£
Deferred Tax 2,259    3,795 
2,259    3,795 

5