Acorah Software Products - Accounts Production 16.8.310 false true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 08137918 Mr Jonas Stockfleth Miss Charm Donohue iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08137918 2024-07-31 08137918 2025-07-31 08137918 2024-08-01 2025-07-31 08137918 frs-core:CurrentFinancialInstruments 2025-07-31 08137918 frs-core:Non-currentFinancialInstruments 2025-07-31 08137918 frs-core:ComputerEquipment 2025-07-31 08137918 frs-core:ComputerEquipment 2024-08-01 2025-07-31 08137918 frs-core:ComputerEquipment 2024-07-31 08137918 frs-core:MotorVehicles 2025-07-31 08137918 frs-core:MotorVehicles 2024-08-01 2025-07-31 08137918 frs-core:MotorVehicles 2024-07-31 08137918 frs-core:PlantMachinery 2025-07-31 08137918 frs-core:PlantMachinery 2024-08-01 2025-07-31 08137918 frs-core:PlantMachinery 2024-07-31 08137918 frs-core:ShareCapital 2025-07-31 08137918 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 08137918 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 08137918 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 08137918 frs-bus:SmallEntities 2024-08-01 2025-07-31 08137918 frs-bus:AuditExemptWithAccountantsReport 2024-08-01 2025-07-31 08137918 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 08137918 frs-bus:Director1 2024-08-01 2025-07-31 08137918 frs-bus:Director2 2024-08-01 2025-07-31 08137918 frs-countries:EnglandWales 2024-08-01 2025-07-31 08137918 2023-07-31 08137918 2024-07-31 08137918 2023-08-01 2024-07-31 08137918 frs-core:CurrentFinancialInstruments 2024-07-31 08137918 frs-core:Non-currentFinancialInstruments 2024-07-31 08137918 frs-core:ShareCapital 2024-07-31 08137918 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31
Registered number: 08137918
Film Yard Limited
Unaudited Financial Statements
For The Year Ended 31 July 2025
AVL Accounting Services Limited
1st & 2nd Floor, 2 West St
Ware
Hertfordshire
SG12 9EE
Film Yard Limited
Contents
Contents

| Page
--- | ---
Accountants' Report | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—6

Page 1
Film Yard Limited
Accountants' Report
For The Year Ended 31 July 2025
Accountants' Report
In accordance with the engagement letter dated 08 March 2017, and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.
This report is made to the directors in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the directors the financial statements that we have been engaged to compile, to report to the directors that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's directors for our work or for this report.
You have acknowledged on the balance sheet as at year ended 31 July 2025 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.
We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

04/02/2026

AVL Accounting Services Limited
1st & 2nd Floor, 2 West St
Ware
Hertfordshire
SG12 9EE
Page 1
Page 2
Film Yard Limited
Balance Sheet
As At 31 July 2025
Balance Sheet
Registered number: 08137918

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 9,394 |  | 12,940
|  |  | 9,394 |  | 12,940
CURRENT ASSETS
Debtors | 5 | 17,118 |  | 35,273 |
Cash at bank and in hand |  | 17 |  | 13 |
|  | 17,135 |  | 35,286 |
Creditors: Amounts Falling Due Within One Year | 6 | (22,192 ) |  | (29,808 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (5,057 ) |  | 5,478
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 4,337 |  | 18,418
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (2,334 ) |  | (5,667 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (1,785 ) |  | (2,458 )
NET ASSETS |  |  | 218 |  | 10,293
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | 118 |  | 10,193
SHAREHOLDERS' FUNDS |  |  | 218 |  | 10,293

Page 2
Page 3
Film Yard Limited
Balance Sheet (continued)
As At 31 July 2025
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.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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.
On behalf of the board

Mr Jonas Stockfleth Director
04/02/2026

The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Film Yard Limited
Notes to the Financial Statements
For The Year Ended 31 July 2025
Notes to the Financial Statements
1. General Information
Film Yard Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08137918 . The registered office is 24a Church Lane, London, N2 8DT.
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. 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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
2.3. 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% reducing balance
Motor Vehicles | 25% reducing balance
Computer Equipment | 33% reducing balance

2.4. 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 year 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also 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:

| 2025 |  | 2024
--- | --- | --- | ---
Office and administration | 2 |  | 2
| 2 |  | 2

Page 4
Page 5
Film Yard Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 August 2024 | 8,674 | 2,435 | 26,179 | 37,288
Additions | - | - | 476 | 476
As at 31 July 2025 | 8,674 | 2,435 | 26,655 | 37,764
Depreciation
As at 1 August 2024 | 6,179 | 514 | 17,655 | 24,348
Provided during the period | 624 | 480 | 2,918 | 4,022
As at 31 July 2025 | 6,803 | 994 | 20,573 | 28,370
Net Book Value
As at 31 July 2025 | 1,871 | 1,441 | 6,082 | 9,394
As at 1 August 2024 | 2,495 | 1,921 | 8,524 | 12,940

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 3,120 |  | 16,051
Amounts owed by associates | 13,998 |  | 17,604
| 17,118 |  | 33,655
Due after more than one year
Other debtors | - |  | 1,618
| 17,118 |  | 35,273

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | - |  | 1,500
Bank loans and overdrafts | 4,887 |  | 9,827
Other loans | 1,641 |  | 1,251
Corporation tax | 2,123 |  | 2,893
Other taxes and social security | 394 |  | 138
VAT | 2,318 |  | 4,120
Accruals and deferred income | - |  | 2,188
Directors' loan accounts | 10,829 |  | 7,891
| 22,192 |  | 29,808

7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 2,334 |  | 5,667

Page 5
Page 6
Film Yard Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

9. Related Party Transactions
VINK TECHNOLOGIES LTDAssociate under common control

VINK TECHNOLOGIES LTD

Associate under common control

At the start of the financial year, a loan balance of £17,604 was outstanding. During the year, repayments totalling £3,606 were made. The loan transactions were conducted at arm’s length and on normal commercial terms.
The loan balance outstanding at 31 July 2025 was £13,998.
Page 6