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Company registration number: 06640100
Unit 7 Film Services Ltd
Unaudited filleted financial statements
31 July 2025
Unit 7 Film Services Ltd
Contents
Statement of financial position
Notes to the financial statements
Unit 7 Film Services Ltd
Statement of financial position
31 July 2025

|  |  | 2025 |  |  |  | 2024 |  |
|  | Note | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |  |
Intangible assets |  | 5 | - |  |  |  | - |  |
Tangible assets |  | 6 | 348,032 |  |  |  | 362,693 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  |  |  | 348,032 |  |  |  | 362,693
Current assets |  |  |  |  |  |  |  |  |
Stocks |  |  | 18,004 |  |  |  | 33,827 |  |
Debtors |  | 7 | 26,748 |  |  |  | 41,930 |  |
Cash at bank and in hand |  |  | 93 |  |  |  | 3,283 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  | 44,845 |  |  |  | 79,040 |  |
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
within one year |  | 8 | ( 212,168) |  |  |  | ( 191,930) |  |
|  |  | _______ |  |  |  | _______ |  |
Net current liabilities |  |  |  |  | ( 167,323) |  |  |  | ( 112,890)
|  |  |  |  | _______ |  |  |  | _______
Total assets less current liabilities |  |  |  |  | 180,709 |  |  |  | 249,803
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
after more than one year |  | 9 |  |  | ( 68,612) |  |  |  | ( 101,983)
Provisions for liabilities |  |  |  |  | ( 36,879) |  |  |  | ( 40,544)
|  |  |  |  | _______ |  |  |  | _______
Net assets |  |  |  |  | 75,218 |  |  |  | 107,276
|  |  |  |  | _______ |  |  |  | _______
Capital and reserves |  |  |  |  |  |  |  |  |
Called up share capital |  |  |  |  | 2 |  |  |  | 2
Profit and loss account |  |  |  |  | 75,216 |  |  |  | 107,274
|  |  |  |  | _______ |  |  |  | _______
Shareholders funds |  |  |  |  | 75,218 |  |  |  | 107,276
|  |  |  |  | _______ |  |  |  | _______

For the year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
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.
These financial statements were approved by the board of directors and authorised for issue on 15 December 2025 , and are signed on behalf of the board by:
Mr Mark Shelley
Director
Company registration number: 06640100
Unit 7 Film Services Ltd
Notes to the financial statements
Year ended 31 July 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is The Four Columns, Broughton Hall Business Park, Skipton, North Yorkshire, BD23 3AE.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and 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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.Revenue from the provision of services is recognised in the period in which the services are provided when all of the following conditions are satisfied; the amount of revenue can be measured reliably; it is probable that the economic benefits associated with the transaction will flow to the entity; the stage of completion of the transaction at the end of the reporting period can be measured reliably and the costs incurred and costs to complete the transaction can be measured reliably.
Taxation
Deferred taxation is provided on the liability method to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes.Tax deferred or accelerated is accounted for in respect of all material timing differences, in particular accelerated capital allowances and revaluation gains on investment properties. All deferred tax is charged/(credited) to the Statement of Income and Retained Earnings.
Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

Goodwill | - | Over 10 years

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
Tangible assets
Tangible assets are initially recorded at cost, and is subsequently stated at cost less any accumulated depreciation and any accumulated impairment losses.Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Plant and machinery | - | 25 % | reducing balance
| Fittings fixtures and equipment | - | 10 % | reducing balance
| Motor vehicles | - | 25 % | reducing balance
| Equipment for hire | - | 5 % | reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.
Provisions
Provisions are set up only where it is probable that a present obligation exists as a result of an event prior to the balance sheet date and that a payment will be required in a settlement that can be estimated reliably. Where material, provisions are calculated on a discounted basis.
Financial instruments
The following assets and liabilities are classified as financial instruments - trade debtors, trade creditors, bank loans and directors' loans.Bank loans are initially measured at the present value of future payments, discounted at a market rate of interest, and subsequently at amortised cost using the effective interest method. Directors' loans (being repayable on demand), trade debtors and trade creditors are measured at the undiscounted amount of the cash or other consideration expected to be paid or received.Financial assets that are measured at amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Income and Retained Earnings.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 5 (2024: 5 ).
5. Intangible assets

|  | Goodwill | Total |  |  |  |
|  | £ | £ |  |  |  |
| Cost |  |  |  |  |  |
| At 1 August 2024 and 31 July 2025 | 34,560 | 34,560 |  |  |  |
|  | _______ | _______ |  |  |  |
| Amortisation |  |  |  |  |  |
| At 1 August 2024 and 31 July 2025 | 34,560 | 34,560 |  |  |  |
|  | _______ | _______ |  |  |  |
| Carrying amount |  |  |  |  |  |
| At 31 July 2025 | - | - |  |  |  |
|  | _______ | _______ |  |  |  |
| At 31 July 2024 | - | - |  |  |  |
|  | _______ | _______ |  |  |  |

6. Tangible assets

|  | Freehold property | Plant and machinery | Fixtures, fittings and equipment | Motor vehicles | Equipment for hire | Total |
|  | £ | £ | £ | £ | £ | £ |
| Cost |  |  |  |  |  |  |
| At 1 August 2024 | 200,518 | 80,366 | 81,357 | 83,458 | 71,700 | 517,399 |
| Additions | - | - | - | - | 11,341 | 11,341 |
|  | _______ | _______ | _______ | _______ | _______ | _______ |
| At 31 July 2025 | 200,518 | 80,366 | 81,357 | 83,458 | 83,041 | 528,740 |
|  | _______ | _______ | _______ | _______ | _______ | _______ |
| Depreciation |  |  |  |  |  |  |
| At 1 August 2024 | - | 63,950 | 45,549 | 21,056 | 24,151 | 154,706 |
| Charge for the year | - | 4,105 | 3,580 | 15,601 | 2,716 | 26,002 |
|  | _______ | _______ | _______ | _______ | _______ | _______ |
| At 31 July 2025 | - | 68,055 | 49,129 | 36,657 | 26,867 | 180,708 |
|  | _______ | _______ | _______ | _______ | _______ | _______ |
| Carrying amount |  |  |  |  |  |  |
| At 31 July 2025 | 200,518 | 12,311 | 32,228 | 46,801 | 56,174 | 348,032 |
|  | _______ | _______ | _______ | _______ | _______ | _______ |
| At 31 July 2024 | 200,518 | 16,416 | 35,808 | 62,402 | 47,549 | 362,693 |
|  | _______ | _______ | _______ | _______ | _______ | _______ |

7. Debtors

|  |  | 2025 | 2024
|  |  | £ | £
| Trade debtors |  | 18,982 | 34,043
| Other debtors |  | 7,766 | 7,887
|  |  | _______ | _______
|  |  | 26,748 | 41,930
|  |  | _______ | _______

8. Creditors: amounts falling due within one year

|  |  | 2025 | 2024
|  |  | £ | £
| Bank loans and overdrafts |  | 26,886 | 18,038
| Trade creditors |  | 10,911 | 13,041
| Corporation tax |  | 10,739 | 2,410
| Social security and other taxes |  | 10,937 | 7,869
| Other creditors |  | 152,695 | 150,572
|  |  | _______ | _______
|  |  | 212,168 | 191,930
|  |  | _______ | _______

The bank loan is secured by a Fixed charge over the assets of the company.
9. Creditors: amounts falling due after more than one year

|  |  | 2025 | 2024
|  |  | £ | £
| Bank loans and overdrafts |  | 46,866 | 67,811
| Other creditors |  | 21,746 | 34,172
|  |  | _______ | _______
|  |  | 68,612 | 101,983
|  |  | _______ | _______

The bank loan is secured by a Fixed charge over the assets of the company.