1 August 2024 false No description of principal activity Taxfiler 2024.6 NI689470 business:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 NI689470 2024-07-31 NI689470 2024-08-01 2025-07-31 NI689470 business:AuditExemptWithAccountantsReport 2024-08-01 2025-07-31 NI689470 business:FilletedAccounts 2024-08-01 2025-07-31 NI689470 2025-07-31 NI689470 2024-07-31 NI689470 core:WithinOneYear 2025-07-31 NI689470 core:WithinOneYear 2024-07-31 NI689470 core:ShareCapital core:PreviouslyStatedAmount 2025-07-31 NI689470 core:ShareCapital core:PreviouslyStatedAmount 2024-07-31 NI689470 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-07-31 NI689470 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2024-07-31 NI689470 core:PreviouslyStatedAmount 2025-07-31 NI689470 core:PreviouslyStatedAmount 2024-07-31 NI689470 business:SmallEntities 2024-08-01 2025-07-31 NI689470 business:Director2 2024-08-01 2025-07-31 NI689470 countries:NorthernIreland 2024-08-01 2025-07-31 NI689470 business:RegisteredOffice 2024-08-01 2025-07-31 NI689470 core:FurnitureFittings 2024-08-01 2025-07-31 NI689470 core:FurnitureFittings 2024-07-31 NI689470 core:FurnitureFittings 2025-07-31 NI689470 2023-08-01 2024-07-31 iso4217:GBP xbrli:pure
Company Registration No. NI689470 (Northern Ireland)
Roscio Films Ltd Unaudited accounts for the year ended 31 July 2025
Roscio Films Ltd Statement of financial position as at 31 July 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
5,010
2,640
Current assets
Cash at bank and in hand
2,933
3,504
Creditors: amounts falling due within one year
5
(5,601)
(3,194)
Net current (liabilities)/assets
(2,668)
310
Net assets
2,342
2,950
Capital and reserves
Called up share capital
1
1
Profit and loss account
2,341
2,949
Shareholders' funds
2,342
2,950
For the year ending 31 July 2025 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 directors acknowledge their 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 of Directors and authorised for issue on 30 April 2025 and were signed on its behalf by
Nicholas Larkin Director Company Registration No. NI689470
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Roscio Films Ltd Notes to the Accounts for the year ended 31 July 2025
1
Statutory information
Roscio Films Ltd is a private company, limited by shares, registered in Northern Ireland, registration number NI689470. The registered office is 1 RanelaghStreet, Belfast, BT6 8NP, Northern Ireland.
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.
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:
Fixtures & fittings
25% straight line
4
Tangible fixed assets
Fixtures & fittings
£
Cost or valuation
At cost
At 1 August 2024
4,936
Additions
4,805
At 31 July 2025
9,741
Depreciation
At 1 August 2024
2,296
Charge for the year
2,435
At 31 July 2025
4,731
Net book value
At 31 July 2025
5,010
At 31 July 2024
2,640
5
Creditors: amounts falling due within one year
2025
2024
£
£
Taxes and social security
2,585
123
Loans from directors
706
748
Accruals
2,310
2,323
5,601
3,194
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Roscio Films Ltd Notes to the Accounts for the year ended 31 July 2025
6
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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