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Registered number: SC752252 GREEN HOTEL MOVIE LTD UNAUDITED FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MAY 2025
GREEN HOTEL MOVIE LTD REGISTERED NUMBER: SC752252 STATEMENT OF FINANCIAL POSITION AS AT 31 MAY 2025
|  | 31 May |  | 31 December
|  | 2025 |  | 2023
Note |  | £ |  | £
Current assets |  |  |  |  |
Stocks | 4 | 270,533 |  | 47,143 |
Debtors: amounts falling due within one year | 5 | 83,534 |  | 50,000 |
Cash at bank and in hand | 6 | 1,085 |  | 10,490 |
|  | 355,152 |  | 107,633 |
Creditors: amounts falling due within one year | 7 | (283,652) |  | (109,632) |
Net current assets/(liabilities) |  |  | 71,500 |  | (1,999)
Total assets less current liabilities |  |  | 71,500 |  | (1,999)
Net assets/(liabilities) |  |  | 71,500 |  | (1,999)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1 |  | 1
Profit and loss account |  |  | 71,499 |  | (2,000)
|  |  | 71,500 |  | (1,999)
The director considers 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 director acknowledges his 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 statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. Page 1
GREEN HOTEL MOVIE LTD REGISTERED NUMBER: SC752252 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 MAY 2025 The financial statements were approved and authorised for issue by the board and were signed on its behalf on 2 April 2026.
L Brewster
Director
The notes on pages 3 to 5 form part of these financial statements. Page 2
GREEN HOTEL MOVIE LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MAY 2025
1. | General information
Green Hotel Movie Ltd is a private company limited by shares and registered in England & Wales. The address of its registered office is 2/2 London Road, Edinburgh, Lothian, Scotland, EH7 5AP. The accounts for the current period have been prepared for an extended period of 17 months from 01 January 2024 to 31 May 2025. The comparative preiod covers the period from 05 December 2022 to 31 December 2023. 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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of 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 following principal accounting policies have been applied:
| 2.2 | 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 income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.
| 2.3 | Stocks
Stocks comprise film production costs, which are recorded as a current asset. Film production costs are amortised to the Statement of Income and Retained Earnings over the period in which rights to the relevant production are being exploited by the Company.
| 2.4 | Debtors
Short term debtors are measured at the transaction price, less any impairment.
| 2.5 | 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.
| 2.6 | Creditors
Short term creditors are measured at the transaction price, less any impairment.
| 2.7 | 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 to related parties. Page 3
GREEN HOTEL MOVIE LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MAY 2025
3. | Employees
| The average monthly number of employees, including directors, during the period was 1 (2023 - 1).
4. | Stocks
|  |  |  |  | 31 May | 31 December
|  |  |  |  | 2025 | 2023
|  |  |  |  | £ | £
| Film production cost | 270,533 | 47,143
|  | 270,533 | 47,143
5. | Debtors
|  |  |  |  | 31 May | 31 December
|  |  |  |  | 2025 | 2023
|  |  |  |  | £ | £
| Other debtors | 5,035 | 50,000
| Tax recoverable | 78,499 | -
|  | 83,534 | 50,000
6. | Cash and cash equivalents
|  |  |  |  | 31 May | 31 December
|  |  |  |  | 2025 | 2023
|  |  |  |  | £ | £
| Cash at bank and in hand | 1,085 | 10,490
|  | 1,085 | 10,490
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GREEN HOTEL MOVIE LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MAY 2025
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 31 May | 31 December
|  |  |  |  | 2025 | 2023
|  |  |  |  | £ | £
| VAT | - | 10,412
| Other creditors | 12,500 | 16,750
| Accruals and deferred income | 271,152 | 82,470
|  | 283,652 | 109,632
8. | Related party transactions
| During the period, distribution rights fees totalling £85,792 (2023: £33,883) were received from Hex Media Ltd, a company in which L Brewster is also a director. During the period, film production services totalling £77,300 (2023: £nil) and recharges totalling £nil (2023: £4,250) were payable to Hex Media Ltd. All transactions were carried out at arms length. At the reporting date £Nil (2023: £4,250) was due to Hex Media Ltd. The loan is repayable on demand and not interst bearing. During the period, distribution rights fees totalling £41,667 (2023: £41,667) were received from Pathhead Halls Ltd, a company in which L Brewster is also a director. During the period, film production services totalling £14,799 (2023: £nil) were payable to Pathhead Halls Ltd. All transactions were carried out at arms length. At the reporting date £nil (2023: £50,000) was due from Pathhead Halls Ltd. The loan is repayable on demand and not interest bearing. During the period, film production services totalling £70,200 (2023: £nil) were payable to Church Films Post-Production Ltd, a company in which L Brewster is also director. All transactions were carried out at arms length.
9. | Controlling party
During the period, the company was under the control of L Brewster by virtue of his shareholding.
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