Maisha Films Limited
Unaudited Financial Statements
For the year ended 31 May 2025
Pages for Filing with Registrar
Company Registration No. 12582351 (England and Wales)
Maisha Films Limited
Company Information
Director
O Graf Von Einsiedel
Company number
12582351
Registered office
Unit 3, Ashby Space,
Ashby Mews
London
United Kingdom
SE4 1TB
Accountants
Moore Kingston Smith LLP
Charlotte Building
17 Gresse Street
London
W1T 1QL
Maisha Films Limited
Contents
Page
Balance sheet
1
Notes to the financial statements
2 - 4
Maisha Films Limited
Balance Sheet
As at 31 May 2025
Page 1
2025
2024
Notes
£
£
£
£
Current assets
Debtors
3
283,276
448,455
Cash at bank and in hand
16,341
33,866
299,617
482,321
Creditors: amounts falling due within one year
4
(305,209)
(481,058)
Net current (liabilities)/assets
(5,592)
1,263
Capital and reserves
Called up share capital
1
1
Profit and loss reserves
(5,593)
1,262
Total equity
(5,592)
1,263

For the financial year ended 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 21 May 2026
O Graf Von Einsiedel
Director
Company Registration No. 12582351
Maisha Films Limited
Notes to the Financial Statements
For the year ended 31 May 2025
Page 2
1
Accounting policies
Company information

Maisha Films Limited is a private company limited by shares incorporated in England and Wales. The registered office is Unit 3, Ashby Space,, Ashby Mews, London, United Kingdom, SE4 1TB.

1.1
Accounting convention

These financial statements have been prepared in accordance with Section 1A of FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

A true t the time of approving the financial statements, t he director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he director continues to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Turnover

Revenue is recognised in respect of the production of video content from the point at which the company has obtained the right to consideration in return for performance. This is considered to be when all necessary approval during the process of pre-production have been obtained from the commissioning agency and normally equates to the date at which shooting of the content commences. No profit element is recognised until the company is able to estimate the profit on content reliably.

1.4
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less.

1.5
Financial instruments

The company has only basic financial instruments measured at amortised cost, with no financial instruments classified as other, or basic financial instruments measured at fair value.

1.6
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.7
Taxation

The tax expense represents the sum of the tax currently payable.

Maisha Films Limited
Notes to the Financial Statements (Continued)
For the year ended 31 May 2025
1
Accounting policies
(Continued)
Page 3
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

1.8
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
0
2
3
Debtors
2025
2024
Amounts falling due within one year:
£
£
Corporation tax recoverable
276,102
411,768
Amounts owed by group undertakings
3,313
1
Other debtors
3,861
36,686
283,276
448,455
4
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
1,416
90,910
Amounts owed to group undertakings
15,534
65,565
Other creditors
288,259
324,583
305,209
481,058
Maisha Films Limited
Notes to the Financial Statements (Continued)
For the year ended 31 May 2025
Page 4
5
Related party transactions

Maisha Films Limited has taken the exemption to disclose related party transactions under the same 100% control in accordance with FRS102 - Section 33 "Related Party Disclosures" paragraph 33.7.

6
Parent company

The immediate parent company is Grain Media Limited, a company incorporated in England and Wales, and the ultimate parent company is Grain Media Holding Limited, a company incorporated in England and Wales.

The ultimate controlling party is O Graf Von Einsiedel by virtue of his majority shareholding in Grain Media Holding Limited.

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