3 false false false false false false false false false false true false false false false false false No description of principal activity 2024-07-01 Sage Accounts Production Advanced 2023 - FRS102_2023 xbrli:pure xbrli:shares iso4217:GBP 3317594 2024-07-01 2025-06-30 3317594 2025-06-30 3317594 2024-06-30 3317594 2023-07-01 2024-06-30 3317594 2024-06-30 3317594 2023-06-30 3317594 bus:Director1 2024-07-01 2025-06-30 3317594 core:WithinOneYear 2025-06-30 3317594 core:WithinOneYear 2024-06-30 3317594 core:ShareCapital 2025-06-30 3317594 core:ShareCapital 2024-06-30 3317594 core:RetainedEarningsAccumulatedLosses 2025-06-30 3317594 core:RetainedEarningsAccumulatedLosses 2024-06-30 3317594 bus:SmallEntities 2024-07-01 2025-06-30 3317594 bus:AuditExemptWithAccountantsReport 2024-07-01 2025-06-30 3317594 bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 3317594 bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 3317594 bus:FullAccounts 2024-07-01 2025-06-30 3317594 core:OtherRelatedParties 2024-07-01 2025-06-30
COMPANY REGISTRATION NUMBER: 3317594

Franchise Holder Limited

Filleted Unaudited Accounts

30 June 2025

Franchise Holder Limited

Statement of Financial Position

30 June 2025

| 2025 | 2024
Note | £ | £ | £

Current assets

Debtors | 5 | 1,525 |  | 1,480
Cash at bank and in hand | 90,390 |  | 127,809
| -------- |  | ---------
| 91,915 |  | 129,289

Creditors: amounts falling due within one year | 6 | ( 51,466) |  | ( 83,442)
| -------- |  | ---------
Net current assets |  | 40,449 | 45,847
|  | -------- | --------
Total assets less current liabilities |  | 40,449 | 45,847
|  | -------- | --------
Net assets |  | 40,449 | 45,847
|  | -------- | --------

Capital and reserves

Called up share capital |  | 2 | 2
Profit and loss account |  | 40,447 | 45,845
|  | -------- | --------
Shareholders funds |  | 40,449 | 45,847
|  | -------- | --------

These accounts 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.
For the year ending 30 June 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 accounts 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 accounts .
These accounts were approved by the board of directors and authorised for issue on 5 February 2026 , and are signed on behalf of the board by:

A Macdonald |
Director |

Company registration number: 3317594

Franchise Holder Limited

Notes to the Accounts

Year ended 30 June 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 10 Orange Street, London, WC2H 7DQ.
2. Statement of compliance
These accounts have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The accounts 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 accounts are prepared in sterling, which is the functional currency of the entity.
Production costs
(a) Projects in production
These represent costs incurred on incomplete productions and are disclosed at the lower of cost and net realisable value, having taken into account third party financing.
(b) Unamortised production costs
On delivery of the production, costs are written off to the profit and loss account against income on a cost recovery basis.
Where advances received by the company are in the form of a non-recourse loan, on delivery of the film, the asset is amortised and released to the profit and loss account, subject to the extent of the non-recourse loan which is only repayable from revenues derived from the future exploitation of those specific film projects.
Development costs
These costs represent amounts which have been invested in developing new projects. Where development advances received by the company are in the form of third party financing, development expenditure is matched against these advances to the extent that the advance is only repayable should any development project be subsequently produced. Any development costs incurred in excess of these advances are written off in the period of expenditure.
Revenue recognition
Revenues are derived from the exploitation of the film rights that the company owns together with executive production fees and are shown exclusive of VAT. All revenue arose solely within the United Kingdom.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Financial instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities. Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability. Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 3 (2024: 3 ).
5. Debtors

| 2025 | 2024
| £ | £
Trade debtors | 251 | 198
Other debtors | 1,274 | 1,282
| ------- | -------
| 1,525 | 1,480
| ------- | -------

6. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Trade creditors | 7,201 | 321
Corporation tax | – | 62
Other creditors | 44,265 | 83,059
| -------- | --------
| 51,466 | 83,442
| -------- | --------

7. Related party transactions
The company is under common control by the two directors by virtue of their 50% shareholdings in the company.