REGISTERED NUMBER: 05095586 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2025

for

Bluestone Films Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mrs G Hughes

C J Brown

REGISTERED OFFICE:

The Grange

Bent Lane

Sutton in Craven

Keighley

BD20 7AL

REGISTERED NUMBER:

05095586 (England and Wales)

ACCOUNTANTS:

KJA Kilner Johnson Ltd

Woodland House

Woodland Park

Bradford Road

Cleckheaton

BD19 6BW

FIXED ASSETS

Tangible assets

4

31,897

42,753

Investments

5

413,135

388,870

445,032

431,623

CURRENT ASSETS

Debtors

6

1,236

2,163

Cash at bank

185,193

170,286

186,429

172,449

CREDITORS

Amounts falling due within one year

7

20,239

9,767

NET CURRENT ASSETS

166,190

162,682

TOTAL ASSETS LESS CURRENT LIABILITIES

611,222

594,305

PROVISIONS FOR LIABILITIES

6,061

10,730

NET ASSETS

605,161

583,575

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

605,061

583,475

605,161

583,575

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 29 October 2025 and were signed on its behalf by:

Mrs G Hughes - Director

1.	STATUTORY INFORMATION

Bluestone Films Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% reducing balance

Motor vehicles

-

25% reducing balance

Computer equipment

-

25% reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - 2 ).

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 May 2024

7,488

71,118

5,609

84,215

Additions

-

-

87

87

At 30 April 2025

7,488

71,118

5,696

84,302

DEPRECIATION

At 1 May 2024

7,124

31,322

3,016

41,462

Charge for year

158

9,949

836

10,943

At 30 April 2025

7,282

41,271

3,852

52,405

NET BOOK VALUE

At 30 April 2025

206

29,847

1,844

31,897

At 30 April 2024

364

39,796

2,593

42,753

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 May 2024

388,870

Share of profit/(loss)

24,265

At 30 April 2025

413,135

NET BOOK VALUE

At 30 April 2025

413,135

At 30 April 2024

388,870

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

-

966

Other debtors

1,236

1,197

1,236

2,163

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

606

2,166

Tax

10,923

134

Social security and other taxes

791

-

PAYE

787

670

VAT

1,811

3,328

Directors' loan accounts

3,505

974

Accrued expenses

1,816

2,495

20,239

9,767