Registered number
14141733
CAPGRAS FILM LIMITED
Filleted Accounts
31 May 2025

CAPGRAS FILM LIMITED
Registered number: | 14141733
Balance Sheet
as at 31 May 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Current assets
Work in progress |  |  | - |  |  | 1,984,988
Debtors | 3 |  | 333,261 |  |  | 148,027
Cash at bank and in hand |  |  | 15,719 |  |  | 19,233
|  |  | 348,980 |  |  | 2,152,248
Creditors: amounts falling due within one year | 4 |  | (326,392) |  |  | (2,026,358)
Net current assets |  |  |  | 22,588 |  |  | 125,890
Net assets |  |  |  | 22,588 |  |  | 125,890
Capital and reserves
Called up share capital |  |  |  | 1 |  |  | 1
Profit and loss account |  |  |  | 22,587 |  |  | 125,889
Shareholders' funds |  |  |  | 22,588 |  |  | 125,890
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Mrs Firuzi Khan
Director
Approved by the board on 27 February 2026

CAPGRAS FILM LIMITED
Notes to the Accounts
for the year ended 31 May 2025
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
| Turnover
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. The Company produced the British qualifying film titled as "Pehchaan (pka: Capgras)" (the Film). All of the turnover recognised by the Company relates only to this Film. The turnover in the profit & loss account relates to the funding received from Baweja Studios Limited as per the commissioning agreement of the Film.
| Cost of sales
| Production cost of the Film is recognised in the profit & loss account as cost of sales on delivery of the Film to the commissioner.
| Work in progress
| Work in progress is measured at the lower of cost and estimated selling price less costs to complete and sell. Balance production cost of the Film at the last year balance sheet date was carried forward as work in progress on the basis that it is deemed recoverable from the future income/revenue of the Film. In the current year, work in progress is transferred to cost of sales.
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. The tax credit claimed relates to the Film. Deferred tax assets based on timing differences is not applicable in respect of this Company's claim for film tax credits.
| Foreign currency translation
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 0 |  | 0
3 | Debtors | 2025 |  | 2024
£ | £
| VAT receivable |  |  |  |  | 200 |  | 2,524
| Other debtors | 333,061 |  | 145,503
|  |  |  |  |  | 333,261 |  | 148,027
4 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Trade creditors | 47,299 |  | 603,927
| Advance for expenses |  |  |  |  | - |  | 1,220,000
| Taxation and social security costs | - |  | 62,500
| Other creditors | 279,093 |  | 139,931
|  |  |  |  |  | 326,392 |  | 2,026,358
5 | Related party transactions
| During the year ending 31 May 2025, Ecobride Ltd charged the fee of £7,000 (31/05/2024: £1,500) towards accountancy fee. Mrs Firuzi Khan, director of Ecobride Ltd is a director of the Company. The director of both companies confirm that related party transactions are on arms length basis.
6 | Controlling party
| Mrs Firuzi Khan is the current PSC & the ultimate controlling party of the Company.
7 | Other information
| CAPGRAS FILM LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
| Suite F
| 1-3 Canfield Place
| London
| NW6 3BT

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