Object And Animal Limited
Unaudited Financial Statements
For the year ended 31 May 2025
Pages for Filing with Registrar
Company Registration No. 11354691 (England and Wales)
Object and Animal Limited
Object And Animal Limited
Company Information
Directors
J I Benoliel
M L Clement
J D Cunningham
D C Thomas
Company number
11354691
Registered office
6th Floor
Charlotte Building
17 Gresse Street
London
United Kingdom
W1T 1QL
Accountants
Moore Kingston Smith LLP
Charlotte Building
17 Gresse Street
London
W1T 1QL
Object and Animal Limited
Object And Animal Limited
Contents
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 7
Object and Animal Limited
Object And Animal Limited
Balance Sheet
As at 31 May 2025
Page 1
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
37,565
50,013
Current assets
Work in progress
1,208,101
473,857
Debtors
4
2,406,948
1,395,738
Cash at bank and in hand
1,663,979
499,231
5,279,028
2,368,826
Creditors: amounts falling due within one year
5
(3,909,417)
(1,476,584)
Net current assets
1,369,611
892,242
Total assets less current liabilities
1,407,176
942,255
Creditors: amounts falling due after more than one year
6
-
0
(28,095)
Provisions for liabilities
(9,216)
(12,503)
Net assets
1,397,960
901,657
Capital and reserves
Called up share capital
7
100
100
Profit and loss reserves
1,397,860
901,557
Total equity
1,397,960
901,657

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Object and Animal Limited
Object And Animal Limited
Balance Sheet (Continued)
As at 31 May 2025
Page 2
The financial statements were approved by the board of directors and authorised for issue on 20 February 2026 and are signed on its behalf by:
D C Thomas
Director
Company Registration No. 11354691
Object and Animal Limited
Object And Animal Limited
Notes to the Financial Statements
For the year ended 31 May 2025
Page 3
1
Accounting policies
Company information

Object and Animal Limited is a private company limited by shares incorporated in England and Wales. The registered office is 6th Floor, Charlotte Building, 17 Gresse Street, London, United Kingdom, W1T 1QL.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

These financial statements are prepared on a going concern basis. The directors believe that the company will have sufficient funds to settle all of its liabilities as they fall due for at least 12 months from the date of signing the financial statements.

1.3
Turnover

Turnover represents amounts receivable for provision of services for the principal activity of production of commercials for TV and cinema.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recoverable.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
25% Straight Line
Motor vehicles
25% Straight Line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Cash at bank and in hand

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Object and Animal Limited
Object And Animal Limited
Notes to the Financial Statements (Continued)
For the year ended 31 May 2025
1
Accounting policies
(Continued)
Page 4
1.6
Financial instruments

The company only has basic financial instruments measured at amortised cost, with no financial instruments classified as other or basic instruments measured at fair value.

1.7
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

Changes in the fair value of derivatives that are designated and qualify as fair value hedges are recognised in profit or loss immediately, together with any changes in the fair value of the hedged asset or liability that are attributable to the hedged risk.

1.8
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and 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. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.9
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

Object and Animal Limited
Object And Animal Limited
Notes to the Financial Statements (Continued)
For the year ended 31 May 2025
1
Accounting policies
(Continued)
Page 5
1.10
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.11
Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

1.12
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was 7 (2024 - 6).

Object and Animal Limited
Object And Animal Limited
Notes to the Financial Statements (Continued)
For the year ended 31 May 2025
Page 6
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 June 2024
106,300
Additions
14,258
At 31 May 2025
120,558
Depreciation and impairment
At 1 June 2024
56,287
Depreciation charged in the year
26,706
At 31 May 2025
82,993
Carrying amount
At 31 May 2025
37,565
At 31 May 2024
50,013
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
684,755
411,753
Other debtors
1,165,965
51,131
Prepayments and accrued income
556,228
932,854
2,406,948
1,395,738
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
933,482
327,965
Corporation tax
223,381
37,341
Other taxation and social security
8,479
92,394
Other creditors
31,914
11,493
Accruals and deferred income
2,712,161
1,007,391
3,909,417
1,476,584
Object and Animal Limited
Object And Animal Limited
Notes to the Financial Statements (Continued)
For the year ended 31 May 2025
Page 7
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Other creditors
-
28,095
7
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
ordinary shares of £1 each
100
100
100
100
8
Related party transactions

Included in other debtors is a balance of £1,056,899 (2024: £24,466) due from Object and Animal USA LLC, a company with directors in common. Dividends totalling £148,000 (2024: £140,000) were paid in the year in respect of shares held by the company's directors.

9
Parent company

There is no ultimate controlling party.

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