Company registration number: 11481651
Annual report and unaudited financial statements
for the year ended 31 July 2025
for
Analog Films Ltd
Pages for filing with the Registrar
Company registration number: 11481651
Analog Films Ltd
Balance sheet
as at 31 July 2025
2025 2024
Note £ £ £ £
Fixed assets
Tangible assets 5 1,120 5,008
1,120 5,008
Current assets
Stocks - 2,250
Debtors 6 9,304 17,318
Cash at bank and in hand 1,071 14,666
10,375 34,234
Creditors: amounts falling due within one
year 		7 (13,967) (31,086)
Net current (liabilities)/assets (3,592) 3,148
Total assets less current liabilities (2,472) 8,156
Creditors: Amounts falling due after more
than one year 		8 (352) (6,822)
Provisions for liabilities (298) (1,252)
NET (LIABILITIES)/ASSETS (3,122) 82
Capital and reserves
Called up share capital 2 2
Profit and loss account (3,124) 80
TOTAL EQUITY (3,122) 82
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 July 2025.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 11481651
Analog Films Ltd
Balance sheet - continued
as at 31 July 2025
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
In accordance with Section 444 of the Companies Act 2006, the Profit and loss account has not been delivered to the Registrar.
Signed by:
Mr M Littler, Director
28 April 2026
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Analog Films Ltd
Notes to the financial statements
for the year ended 31 July 2025
1 Company information
Analog Films Ltd is a private company registered in England and Wales. Its registered number is 11481651. The company is limited by shares. Its registered office is 17 Ranelagh Drive South, Liverpool, L19 9DR.
2 Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” including the provisions of Section 1A “Small Entities” and the Companies Act 2006. The financial statements have been prepared under the historic cost convention.
Presentation currency
The company's financial statements are presented in sterling.
Going concern
In preparing these financial statements, the director has assessed whether there are any material
uncertainties related to events or conditions that cast significant doubt upon the company's ability to
continue as a going concern. In making this assessment, the director takes into account all available
information about the future which is at least 12 months from the date that the financial statements are
authorised for issue.
The director has expressed a willingness to continue to support the company for at least the next 12 months, and therefore it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Plant & Machinery - 25% straight line
Office Equipment - 25% straight line
Motor vehicles - 20% straight line
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
Work in progress is valued at the lower of cost and net realisable value. Cost is calculated using the first -in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.
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Analog Films Ltd
Notes to the financial statements - continued
for the year ended 31 July 2025
2 Accounting policies - continued
Financial instruments
Basic financial instruments that are payable or receivable within one year, typically trade creditors and debtors, are measured initially and subsequently at the undiscounted amount of the cash or other consideration that is expected to be paid or received less impairment losses for bad and doubtful debts.
Taxation
Taxation for the year comprises current and deferred taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that been enacted or substantively enacted by the balance sheet date and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
3 Critical accounting judgements and estimates
Revenue recognition
Revenue is recognised to the extent that it is probable that economic benefits will flow to the company and the revenue can be measured reliably. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Rendering of services
Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
- the amount of revenue can be measured reliably;
- it is probable that the company will receive the consideration under the contract;
- the stage of completion of the contract at the end of the reporting period can be measured reliably; and
- the costs incurred and the costs to complete the contract can be measured reliably.
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Analog Films Ltd
Notes to the financial statements - continued
for the year ended 31 July 2025
3 Critical accounting judgements and estimates - continued
Impairment of assets
At each reporting date assets are reviewed to determine whether there is any indication that those assets have suffered an impairment loss. If there is an indication of possible impairment, the recoverable amount of any affected asset is estimated and compared with its carrying amount. If the recoverable amount is lower, the carrying amount of the asset is reduced to its recoverable amount and an impairment loss is recognised immediately in the profit or loss.
If an impairment loss is subsequently reversed, the carrying amount of the asset is increased to the revised estimate of its recoverable amount, but not to exceed the amount that would have been determined has no impairment loss been recognised in prior periods. A reversal of an impairment loss is recognised immediately in the profit or loss.
4 Average number of employees
During the year the average number of employees was Nil (2024 - 1).
5 Tangible fixed assets
Plant and
machinery
etc.
£
Cost
At 1 August 2024 58,646
At 31 July 2025 58,646
Depreciation
At 1 August 2024 53,638
Charge for year 3,888
At 31 July 2025 57,526
Net book value
At 31 July 2025 1,120
At 31 July 2024 5,008
6 Debtors
2025 2024
£ £
Trade debtors - 3,121
Directors' loan accounts 9,304 9,172
Other debtors - 5,025
9,304 17,318
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Analog Films Ltd
Notes to the financial statements - continued
for the year ended 31 July 2025
7 Creditors: amounts falling due within one year
2025 2024
£ £
Bank loans and overdrafts 6,470 6,135
Other creditors 3,898 17,423
Taxation 204 5,332
Accruals and deferred income 3,395 2,196
13,967 31,086
8 Creditors: amounts falling due after more than one year
2025 2024
£ £
Bank loans 352 6,822
9 Advances, credit and guarantees granted to the director
The following advances and credits to a director subsisted during the years ended 31 July 2025 and 31 July 2024.
2025 2024
£ £
Mr M Littler
Balance outstanding at start of year 9,172 2,790
Amounts advanced 132 6,382
Balance outstanding at end of year 9,304 9,172
The loan to the director is interest free and repayable on demand.
10 Related party transactions
Included in other creditors is a loan from Ark Immersive Ltd, a company partially owned by the director. The loan was provided to enable Analog Films Ltd to purchase equipment during the year ended 31st July 2024 . At the year end £3,898 (2024: £17,423) is owed to Ark Immersive Ltd.
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