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Registered number: 15758527 CELERIAC FILMS LTD UNAUDITED FINANCIAL STATEMENTS FOR THE PERIOD FROM 3 JUNE 2024 TO 30 NOVEMBER 2025
CELERIAC FILMS LTD REGISTERED NUMBER:15758527
BALANCE SHEET AS AT 30 NOVEMBER 2025
|  | 2025
Note |  | £
Current assets |  |  |
Debtors: amounts falling due within one year | 4 | 423,721 |
Cash at bank and in hand | 5 | 12,450 |
|  | 436,171 |
Creditors: amounts falling due within one year | 6 | (301,479) |
Net current liabilities |  |  | 134,692
Total assets less current liabilities |  |  | 134,692
Net liabilities |  |  | 134,692
Capital and reserves |  |  |
Called up share capital | 7 |  | 1
Profit and loss account |  |  | 134,691
|  |  | 134,692
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CELERIAC FILMS LTD REGISTERED NUMBER:15758527
BALANCE SHEET (CONTINUED) AS AT 30 NOVEMBER 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:
S F Price
Director
Date: 18 February 2026
The notes on pages 3 to 5 form part of these financial statements. 2
CELERIAC FILMS LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 NOVEMBER 2025
1. | General information
Celeriac Films Ltd is a private company, limited by shares, registered in England and Wales, registration number 15758527. The registered office address is Unit 9 Perseverance Works, 38 Kingsland Road, London, E2 8DD. The principal activity of the company is that of television programme production activities. The company was incorporated on 3 June 2024 and commenced trading on 19th June 2024. During the period, the company extended its accounting period from 30 June 2025 to 30 November 2025. 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 | Turnover
Turnover from 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.Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
| 2.3 | 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.
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 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 current corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. 3
CELERIAC FILMS LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 NOVEMBER 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 related parties.
3. | Employees
| The average monthly number of employees, including directors, during the period was 2.
4. | Debtors
|  |  |  |  | 2025
|  |  |  |  | £
| Trade debtors | 122,233
| Other debtors | 301,488
|  | 423,721
5. | Cash and cash equivalents
|  |  |  |  | 2025
|  |  |  |  | £
| Cash at bank and in hand | 12,450
4
CELERIAC FILMS LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 NOVEMBER 2025
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025
|  |  |  |  | £
| Trade creditors | 45,636
| Amounts owed to group undertakings | 245,757
| Accruals | 10,086
|  | 301,479
7. | Share capital
|  |  |  |  | 2025
|  |  |  |  | £
|  | Allotted, called up and fully paid |
|  | 1 Ordinary share of £1.00 | 1
1 Ordinary share of £1 was issued on incorporation on 3 June 2024 at an aggregate subscription price of £1 and an aggregate nominal value of £1.
8. | Related party transactions
| No disclosure has been made of transactions with other wholly owned group companies in accordance with FRS 102 Section 1A paragraph 1AC.35, as the company is itself a wholly owned subsidiary of Sandpaper Films Limited.
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