Hoard Film Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 13902528

Hoard Film Limited

Filleted Unaudited Accounts

7 August 2025

Hoard Film Limited

Statement of Financial Position

7 August 2025

	2025	2024
Note	£	£

Current assets

Debtors	5	9,947	35,845
Cash at bank and in hand		8,736	2,994
		--------	--------
		18,683	38,839

Creditors: amounts falling due within one year	6	18,680	38,836
		--------	--------
Net current assets		3	3
		----	----
Total assets less current liabilities		3	3
		----	----
Net assets		3	3
		----	----

Capital and reserves

Called up share capital	7	3	3
		----	----
Shareholders funds		3	3
		----	----

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 Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 7 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its Accounts for the year in question in accordance with section 476 ;

- 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 were approved by the board of directors and authorised for issue on 6 May 2026 , and are signed on behalf of the board by:

L Dunn

Director

Company registration number: 13902528

Hoard Film Limited

Notes to the Accounts

Year ended 7 August 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Flat 1, Albermarle Mansions, Heath Drive, London, NW3 7TA.

2. Statement of compliance

These Accounts have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The Accounts have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The Accounts are prepared in sterling, which is the functional currency of the entity.

Significant estimation technique adopted

Accruals are estimated by reference to purchase orders raised at the period end and estimates to complete. Payments received on account are estimated by reference to percentage of completion of the film, as noted in "Revenue Recognition" below.

Disclosure exemptions

The entity satisfies the criteria of being a qualifying small entity as defined in FRS 102. As such, advantage has been taken of the following disclosure exemptions available under section 1A of FRS 102: (a)No cash flow statement has been presented for the company. (b) Disclosures in respect of financial instruments have not been presented.

Revenue recognition

Turnover relates to the production of the film entitled "Hoard". It represents thevalue of the work done in the period, including estimates of amounts not invoiced and is stated after trade discounts, other taxes and net of VAT. Revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period provided that the outcome can be reliably estimated. When the outcome cannot be reliably estimated, revenue is recognised only to the extent that expenses recognised are recoverable

Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities

4. Employees

The company has been incorporated to produce a film called "Hoard". In common with the film and television industry the majority of crew are hired on short term contracts for the duration of principal photography or are self-employed.

5. Debtors

	2025	2024
	£	£
Trade debtors	–	30,000
Prepayments and accrued income	5,285	–
VAT recoverable	1,817	–
Other debtors	2,845	5,845
	-------	--------
	9,947	35,845
	-------	--------

6. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	4,312	19,312
Accruals and deferred income	14,368	17,341
Social security and other taxes	–	2,183
	--------	--------
	18,680	38,836
	--------	--------

7. Called up share capital

Issued, called up and fully paid

	2025		2024
	No.	£	No.	£
Ordinary shares of £ 1 each	3	3	3	3
	----	----	----	----

8. Related party transactions

During the year no related-party transactions took place. All transactions related to the production of the film "Hoard" and arose on an arm's-length basis through the normal course of business. No transactions with related parties were undertaken such as are required to be disclosed under FRS 102.