BrightAccountsProduction v1.0.0 v1.0.0 2024-08-01 The company was not dormant during the period The company was trading for the entire period Unaudited Accounts The principal activity of the company is that of television programme production. 22 December 2025 4 4 NI698931 2025-07-31 NI698931 2024-07-31 NI698931 2023-07-31 NI698931 2024-08-01 2025-07-31 NI698931 2023-08-01 2024-07-31 NI698931 uk-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 NI698931 uk-curr:PoundSterling 2024-08-01 2025-07-31 NI698931 uk-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 NI698931 uk-bus:FullAccounts 2024-08-01 2025-07-31 NI698931 uk-core:ShareCapital 2025-07-31 NI698931 uk-core:ShareCapital 2024-07-31 NI698931 uk-core:RetainedEarningsAccumulatedLosses 2025-07-31 NI698931 uk-core:RetainedEarningsAccumulatedLosses 2024-07-31 NI698931 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2025-07-31 NI698931 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2024-07-31 NI698931 uk-bus:FRS102 2024-08-01 2025-07-31 NI698931 uk-core:Goodwill 2024-08-01 2025-07-31 NI698931 uk-core:PlantMachinery 2024-08-01 2025-07-31 NI698931 uk-core:Goodwill 2024-07-31 NI698931 uk-core:Goodwill 2025-07-31 NI698931 uk-core:WithinOneYear 2025-07-31 NI698931 uk-core:WithinOneYear 2024-07-31 NI698931 uk-core:WithinOneYear 2025-07-31 NI698931 uk-core:WithinOneYear 2024-07-31 NI698931 uk-core:AfterOneYear 2025-07-31 NI698931 uk-core:AfterOneYear 2024-07-31 NI698931 uk-core:EmployeeBenefits 2024-07-31 NI698931 uk-core:EmployeeBenefits 2024-08-01 2025-07-31 NI698931 uk-core:AcceleratedTaxDepreciationDeferredTax 2025-07-31 NI698931 uk-core:TaxLossesCarry-forwardsDeferredTax 2025-07-31 NI698931 uk-core:OtherDeferredTax 2025-07-31 NI698931 uk-core:RevaluationPropertyPlantEquipmentDeferredTax 2025-07-31 NI698931 uk-core:EmployeeBenefits 2025-07-31 NI698931 2024-08-01 2025-07-31 NI698931 uk-bus:Director1 2024-08-01 2025-07-31 NI698931 uk-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 xbrli:pure iso4217:GBP xbrli:shares

Company Registration Number: NI698931

John Martin Films Ltd

Unaudited Financial Statements

for the financial year ended 31 July 2025

John Martin Films Ltd

Company Registration Number: NI698931

BALANCE SHEET

as at 31 July 2025

|  |  | 2025 |  | 2024
|  | Notes | £ |  | £
Fixed Assets

Intangible assets |  | 4 | 3,500 |  | 4,700
Tangible assets |  | 5 | 33,399 |  | 37,536
|  |  | ───────── |  | ─────────
Fixed Assets |  |  | 36,899 |  | 42,236
|  |  | ───────── |  | ─────────
Current Assets

Debtors |  | 6 | 7,200 |  | 5,809
Cash and cash equivalents |  |  | 10,201 |  | 5,132
|  |  | ───────── |  | ─────────
|  |  | 17,401 |  | 10,941
|  |  | ───────── |  | ─────────
Creditors: amounts falling due within one year |  | 7 | (16,837) |  | (16,559)
|  |  | ───────── |  | ─────────
Net Current Assets/(Liabilities) |  |  | 564 |  | (5,618)
|  |  | ───────── |  | ─────────
Total Assets less Current Liabilities |  |  | 37,463 |  | 36,618
Creditors:

amounts falling due after more than one year |  | 8 | (30,787) |  | (21,424)
Provisions for liabilities |  | 9 | (2,486) |  | (2,438)
|  |  | ───────── |  | ─────────
Net Assets |  |  | 4,190 |  | 12,756
|  |  | ═════════ |  | ═════════
Capital and Reserves

Called up share capital |  |  | 10 |  | 10
Retained earnings |  |  | 4,180 |  | 12,746
|  |  | ───────── |  | ─────────
Equity attributable to owners of the company |  |  | 4,190 |  | 12,756
|  |  | ═════════ |  | ═════════
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 company has taken advantage of the exemption under section 444 not to file the Profit and Loss Account and Director's Report.

For the financial year ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The director confirms that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Director and authorised for issue on 22 December 2025

________________________________ |  |  |  |  |
John Martin |  |  |  |  |
Director |  |  |  |  |

John Martin Films Ltd

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 July 2025

1. | General Information
| John Martin Films Ltd is a company limited by shares incorporated and registered in Northern Ireland. The registered number of the company is NI698931. The registered office of the company is 137 Camlough Road, Carrickmore, Co Tyrone, BT79 9BS, Northern Ireland which is also the principal place of business of the company. The principal activity of the company is that of television programme production. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

2. | Summary of Significant Accounting Policies
| The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
| Statement of compliance
| The financial statements of the company for the financial year ended 31 July 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
| Basis of preparation
| The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
| Turnover
| Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.
| Goodwill
| Purchased goodwill arising on the acquisition of a business represents the excess of the acquisition cost over the fair value of the identifiable net assets including other intangible fixed assets when they were acquired. Purchased goodwill is capitalised in the Balance Sheet and amortised on a straight line basis over its economic useful life of 5 years, which is estimated to be the period during which benefits are expected to arise. On disposal of a business any goodwill not yet amortised is included in determining the profit or loss on sale of the business.
| Tangible assets and depreciation
| Tangible assets are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of tangible assets, less their estimated residual value, over their expected useful lives as follows:
|  | Plant and machinery | - | 15% Straight line
| The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.
| Trade and other debtors
| Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.
| Borrowing costs
| Borrowing costs relating to the acquisition of assets are capitalised at the appropriate rate by adding them to the cost of assets being acquired. Investment income earned on the temporary investment of specific borrowings pending their expenditure on the assets is deducted from the borrowing costs eligible for capitalisation. All other borrowing costs are recognised in profit or loss in the period in which they are incurred.
| Provisions
| Provisions are recognised when the company has a present legal or constructive obligation arising as a result of a past event, it is probable that an outflow of economic benefits will be required to settle the obligation and a reliable estimate can be made. Provisions are measured at the present value of the expenditures expected to be required to settle the obligation using a pre-tax rate that reflects current market assessments of the same value of money and the risks specific to the obligation. The increase in the provision due to passage of time is recognised as interest expense.
| Trade and other creditors
| Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
| Employee benefits
| The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The company also operates a defined benefit pension scheme for its employees providing benefits based on final pensionable pay. The assets of this scheme are also held separately from those of the company, being invested with pension fund managers.
| Taxation and deferred taxation
| Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date. Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements. Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date.
| Foreign currencies
| Monetary assets and liabilities denominated in foreign currencies are translated at the rates of exchange ruling at the Balance Sheet date. Non-monetary items that are measured in terms of historical cost in a foreign currency are translated at the rates of exchange ruling at the date of the transaction. Non-monetary items that are measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value was determined. The resulting exchange differences are dealt with in the Profit and Loss Account.
| Ordinary share capital
| The ordinary share capital of the company is presented as equity.

3. | Employees
| The average monthly number of employees, including director, during the financial year was 4, (2024 - 4).
|  | 2025 | 2024
|  | Number | Number
| Employees | 4 | 4
|  | ═════════ | ═════════

4. | Intangible assets
|  | Goodwill | Total
|  | £ | £
| Cost
| At 1 August 2024 | 6,000 | 6,000
|  | ───────── | ─────────
| At 31 July 2025 | 6,000 | 6,000
|  | ───────── | ─────────
| Amortisation
| At 1 August 2024 | 1,300 | 1,300
| Charge for financial year | 1,200 | 1,200
|  | ───────── | ─────────
| At 31 July 2025 | 2,500 | 2,500
|  | ───────── | ─────────
| Net book value
| At 31 July 2025 | 3,500 | 3,500
|  | ═════════ | ═════════
| At 31 July 2024 | 4,700 | 4,700
|  | ═════════ | ═════════

5. | Tangible assets
|  | Plant and | Total
|  | machinery |
|  | £ | £
| Cost
| At 1 August 2024 | 44,819 | 44,819
| Additions | 3,043 | 3,043
|  | ───────── | ─────────
| At 31 July 2025 | 47,862 | 47,862
|  | ───────── | ─────────
| Depreciation
| At 1 August 2024 | 7,283 | 7,283
| Charge for the financial year | 7,180 | 7,180
|  | ───────── | ─────────
| At 31 July 2025 | 14,463 | 14,463
|  | ───────── | ─────────
| Net book value
| At 31 July 2025 | 33,399 | 33,399
|  | ═════════ | ═════════
| At 31 July 2024 | 37,536 | 37,536
|  | ═════════ | ═════════

6. | Debtors | 2025 | 2024
|  | £ | £
| Trade debtors | 7,200 | 5,809
|  | ═════════ | ═════════

7. | Creditors | 2025 | 2024
| Amounts falling due within one year | £ | £
| Bank overdrafts | 132 | -
| Trade creditors | 302 | 940
| Taxation | 10,039 | 6,933
| Other creditors | - | 5,020
| Accruals:
| Pension accrual | - | 111
| Other accruals | 6,364 | 3,555
|  | ───────── | ─────────
|  | 16,837 | 16,559
|  | ═════════ | ═════════

8. | Creditors | 2025 | 2024
| Amounts falling due after more than one year | £ | £
| Director's loan accounts | 30,787 | 21,424
|  | ═════════ | ═════════

9. | Provisions for liabilities
| The amounts provided for deferred taxation are analysed below:
|  | Capital | Total | Total
|  | allowances |  |
|  |  | 2025 | 2024
|  | £ | £ | £
| At financial year start | 2,438 | 2,438 | -
| Charged to profit and loss | 48 | 48 | 2,438
|  | ───────── | ───────── | ─────────
| At financial year end | 2,486 | 2,486 | 2,438
|  | ═════════ | ═════════ | ═════════

10. | Capital commitments
| The company had no material capital commitments at the financial year-ended 31 July 2025.

11. | Related party transactions
| At the start of the year the company owed the director of John Martin Films Ltd £21,424. During the year the company borrowed £60,392 and repaid £51,029 to the director, leaving a closing balance of £30,787 (2024: £21,424) owed to the director at the year end. This is shown in the creditors section of the balance sheet.

12. | Post-Balance Sheet Events
| There have been no significant events affecting the company since the financial year-end.