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Registered number: 15835127 SISU PICTURES LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE PERIOD FROM 12 JULY 2024 TO 31 JULY 2025
SISU PICTURES LIMITED
CONTENTS
| Page
Balance sheet | 1 - 2
Notes to the financial statements | 3 - 5
SISU PICTURES LIMITED REGISTERED NUMBER:15835127
BALANCE SHEET AS AT 31 JULY 2025
|  | 2025
Note |  | £
Current assets |  |  |
Debtors: amounts falling due within one year | 4 | 78,330 |
Cash at bank and in hand | 5 | 104,792 |
|  | 183,122 |
Creditors: amounts falling due within one year | 6 | (108,611) |
Net current assets |  |  | 74,511
Total assets less current liabilities |  |  | 74,511
Net assets |  |  | 74,511
Capital and reserves |  |  |
Called up share capital | 7 |  | 2
Profit and loss account |  |  | 74,509
|  |  | 74,511
1
SISU PICTURES LIMITED REGISTERED NUMBER:15835127
BALANCE SHEET (CONTINUED) AS AT 31 JULY 2025 The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
G Mohammad
Director
Date: 4 February 2026
The notes on pages 3 to 5 form part of these financial statements. 2
SISU PICTURES LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 JULY 2025
1. | General information
Sisu Pictures Limited is a private company, limited by shares, registered in England and Wales, registration number 15835127. The registered office address is 17 Short's Gardens, London, WC2H 9AT. The principal activity of the company is that of motion picture production activities. The company was incorporated on 12 July 2024 and commenced trading on 21 October 2024. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The company's functional and presentational currency is pound sterling. The following principal accounting policies have been applied:
| 2.2 | Going concern
The financial statements have been prepared on the going concern basis as the directors have confirmed she will continue to provide necessary funding in order for the company to maintain operations and meet liabilities in full for at least the next 12 months. On the basis, the directors are satisfied that the financial statements should be prepared on a ongoing basis.
| 2.3 | Turnover
Turnover from motion picture production activities and television programme production activities is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
| 2.4 | Government grants
Government grants are recognised at the point in which it is reasonably assured that the company has satisfied the conditions attached to the grants and that the grants will be received. Government grants, including Audio-Visual Expenditure Credits ("AVEC") are recognised as other operating income. The recognition of AVEC grants are aligned over the period in which related costs attached to the grant are incurred.
| 2.5 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The company is eligible to claim a tax credit on production costs. The tax credit comprises relief based on total net costs and an additional deduction for enhanceable expenditure. The company claims a payment based on the amount of enhanced expenditure and carries losses arising from total net costs carried forward against future profits. 3
SISU PICTURES LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 JULY 2025 2.Accounting policies (continued)
| 2.6 | Debtors
Short-term debtors are measured at transaction price, less any impairment.
| 2.7 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.
| 2.8 | Creditors
Short-term creditors are measured at the transaction price.
| 2.9 | Financial instruments
The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors and loans from/to related parties.
3. | Employees
| The average monthly number of employees, including directors, during the period was 2.
4. | Debtors
|  |  |  |  | 2025
|  |  |  |  | £
| Other debtors | 78,330
5. | Cash and cash equivalents
|  |  |  |  | 2025
|  |  |  |  | £
| Cash at bank and in hand | 104,792
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025
|  |  |  |  | £
| Trade creditors | 22,927
| Other taxation and social security | 239
| Other creditors | 4,066
| Accruals and deferred income | 81,379
|  | 108,611
4
SISU PICTURES LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 JULY 2025
7. | Share capital
|  |  |  |  | 2025
|  |  |  |  | £
|  | Allotted, called up and fully paid |
|  | 1 Ordinary A share of £1.00 | 1
|  | 1 Ordinary B share of £1.00 | 1
|  |  | 2
2 Ordinary shares of £1 each comprising 1 Ordinary A share and 1 Ordinary B share were issued on incorporation on 12 July 2024 at an aggregate subscription price of £2 and an aggregate nominal value of £2.
8. | Related party transactions
| Included within other debtors at the year end is an amount due of £2,136 from a company under common control. Included within other creditors at the year end is an amount due of £400 to a company under common control. Included within other debtors at the year end is an amount of £1,112 due from a director of the company. The loan is interest free and repayable on demand.
5