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Company Registration No. 07989423 (England and Wales)
Fergus Colville Films Ltd Unaudited accounts for the year ended 31 March 2026
Fergus Colville Films Ltd Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
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Fergus Colville Films Ltd Company Information for the year ended 31 March 2026
Director
Fergus Colville
Company Number
07989423 (England and Wales)
Registered Office
26 Berkeley Square Bristol Avon BS8 1HP England
Accountants
Evans Entwistle 26 Berkeley Square Bristol BS8 1HP
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Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Fergus Colville Films Ltd for the year ended 31 March 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Fergus Colville Films Ltd for the year ended 31 March 2026 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.
As a CIMA Registered Member in Practice and Practising Certificate holder, I am subject to its ethical and other professional requirements which are detailed at https://www.cimaglobal.com/Members/Your-Membership-Information/Members-handbook/Licensing-and-monitoring/Members-in-practice/
Our work has been undertaken in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com.
Evans Entwistle Member in Practice 26 Berkeley Square Bristol BS8 1HP 20 April 2026
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Fergus Colville Films Ltd Statement of financial position as at 31 March 2026
2026
2025
Notes
£
£
Fixed assets
Tangible assets
4
619
907
Current assets
Debtors
5
245
361
Cash at bank and in hand
3,844
9,840
4,089
10,201
Creditors: amounts falling due within one year
6
-
(10,812)
Net current assets/(liabilities)
4,089
(611)
Total assets less current liabilities
4,708
296
Creditors: amounts falling due after more than one year
7
(19,426)
-
Provisions for liabilities
Deferred tax
8
(119)
-
Net (liabilities)/assets
(14,837)
296
Capital and reserves
Called up share capital
9
110
110
Profit and loss account
(14,947)
186
Shareholders' funds
(14,837)
296
For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
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 the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 20 April 2026 and were signed on its behalf by
Fergus Colville Director Company Registration No. 07989423
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Fergus Colville Films Ltd Notes to the Accounts for the year ended 31 March 2026
1
Statutory information
Fergus Colville Films Ltd is a private company, limited by shares, registered in England and Wales, registration number 07989423. The registered office is 26 Berkeley Square, Bristol, Avon, BS8 1HP, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
5 years straight line
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Fergus Colville Films Ltd Notes to the Accounts for the year ended 31 March 2026
4
Tangible fixed assets
Plant & machinery
£
Cost or valuation
At cost
At 1 April 2025
8,152
At 31 March 2026
8,152
Depreciation
At 1 April 2025
7,245
Charge for the year
288
At 31 March 2026
7,533
Net book value
At 31 March 2026
619
At 31 March 2025
907
5
Debtors
2026
2025
£
£
Amounts falling due within one year
VAT
245
361
6
Creditors: amounts falling due within one year
2026
2025
£
£
Loans from directors
-
10,812
7
Creditors: amounts falling due after more than one year
2026
2025
£
£
Loans from directors
19,426
-
8
Deferred taxation
2026
2025
£
£
Accelerated capital allowances
119
-
2026
2025
£
£
Charged to the profit and loss account
119
-
Provision at end of year
119
-
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Fergus Colville Films Ltd Notes to the Accounts for the year ended 31 March 2026
9
Share capital
2026
2025
£
£
Allotted, called up and fully paid:
50 Ordinary A shares of £1 each
50
50
50 Ordinary B shares of £1 each
50
50
5 Ordinary C shares of £1 each
5
5
5 Ordinary D shares of £1 each
5
5
110
110
10
Average number of employees
During the year the average number of employees was 1 (2025: 1).
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