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Registered number: 06220856
Lobster Pictures Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 30 April 2025
HSJ Accountants Ltd
Lobster Pictures Limited
Contents
Contents

| Page
--- | ---
Company Information | 1
Abridged Balance Sheet | 2—3
Notes to the Abridged Financial Statements | 4—6

Page 1
Lobster Pictures Limited
Company Information
For The Year Ended 30 April 2025
Company Information

Director | Mr R J Allen
Company Number | 06220856
Registered Office | Verona House
| Filwood Road
| Bristol
| BS16 3RY
Accountants | HSJ Accountants Ltd
| Severn House
| Hazell Drive
| Newport
| NP10 8FY

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Lobster Pictures Limited
Abridged Balance Sheet
As At 30 April 2025
Abridged Balance Sheet
Registered number: 06220856

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 294,902 |  | 393,203
Tangible Assets | 5 |  | 5,963 |  | 10,375
|  |  | 300,865 |  | 403,578
CURRENT ASSETS
Stocks |  | 17,180 |  | 21,063 |
Debtors |  | 181,581 |  | 279,359 |
Cash at bank and in hand |  | 13,870 |  | 76,194 |
|  | 212,631 |  | 376,616 |
Creditors: Amounts Falling Due Within One Year |  | (351,562 ) |  | (393,509 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (138,931 ) |  | (16,893 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 161,934 |  | 386,685
Creditors: Amounts Falling Due After More Than One Year |  |  | (99,525 ) |  | (139,074 )
NET ASSETS |  |  | 62,409 |  | 247,611
CAPITAL AND RESERVES
Called up share capital | 6 |  | 1 |  | 1
Share premium account |  |  | 5,000 |  | 5,000
Profit and Loss Account |  |  | 57,408 |  | 242,610
SHAREHOLDERS' FUNDS |  |  | 62,409 |  | 247,611

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Lobster Pictures Limited
Abridged Balance Sheet (continued)
As At 30 April 2025
For the year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 30 April 2025 in accordance with section 444(2A) of the Companies Act 2006.
The financial statements were approved by the board of directors on 18 December 2025 and were signed on its behalf by:

Mr R J Allen Director
18 December 2025

The notes on pages 4 to 6 form part of these financial statements.
Page 3
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Lobster Pictures Limited
Notes to the Abridged Financial Statements
For The Year Ended 30 April 2025
Notes to the Abridged Financial Statements
1. General Information
Lobster Pictures Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06220856 . The registered office is Verona House, Filwood Road, Bristol, BS16 3RY.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Significant judgements and estimations
In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period the revision and future periods where the revisions affects both current and future periods
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are development costs which are amortised to profit and loss account over the estimated economic life of 5 years.
2.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 25% straight line
Computer Equipment | 25% straight line

2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.7. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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Lobster Pictures Limited
Notes to the Abridged Financial Statements (continued)
For The Year Ended 30 April 2025
2.8. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 14 (2024: 14)
14 14
4. Intangible Assets

| Total
--- | ---
| £
Cost
As at 1 May 2024 | 491,503
As at 30 April 2025 | 491,503
Amortisation
As at 1 May 2024 | 98,300
Provided during the period | 98,301
As at 30 April 2025 | 196,601
Net Book Value
As at 30 April 2025 | 294,902
As at 1 May 2024 | 393,203

5. Tangible Assets

| Total
--- | ---
| £
Cost
As at 1 May 2024 | 24,970
Additions | 1,598
Disposals | (5,550 )
As at 30 April 2025 | 21,018

...CONTINUED
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Lobster Pictures Limited
Notes to the Abridged Financial Statements (continued)
For The Year Ended 30 April 2025

Depreciation
As at 1 May 2024 | 14,595
Provided during the period | 4,976
Disposals | (4,516 )
As at 30 April 2025 | 15,055
Net Book Value
As at 30 April 2025 | 5,963
As at 1 May 2024 | 10,375

6. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

7. Directors Advances, Credits and Guarantees
Included within debtors are the following loans from directors:

| As at 1 May 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 30 April 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Robert Allen | (396 ) | 4,150 | (948 ) | - | 2,806

The above loan is unsecured, interest free and repayable on demand.
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