Ska Films Diamonds Limited

The directors present​​ their​ report and the financial statements for the year ended 30 June 2025.

Principal activities

The principal activity of the company is the collection and payment of film participation. It is considered the company's principal activity and will remain unchanged for the foreseeable future.

Results and dividends

The results for the year are set out on page 9.

The directors​ who served during the year were as follows:

Guy Stuart Ritchie

Matthew Allard De Vere Drummond

In preparing this report, the directors have​ taken advantage of the small companies exemption provided by section 415A of the Companies Act 2006.

This report was approved by the board and signed on its behalf:

Date: 30 March 2026 

The income statement has been prepared on the basis that all operations are continuing operations.

For the year​ ending 30 June 2025, the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

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 Companies Act 2006 with respect to accounting records and the preparation of financial statements

The company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with section 444 of the Companies Act 2006, all of the members of the company have consented to the preparation of abridged financial statements pursuant to paragraph 1A of Schedule 1 to the Small Companies and Groups (Accounts and Directors' Report) Regulations (SI 2008/409)(b).

The financial statements were approved and authorised for issue by the board and were signed on its behalf:

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 30 March 2026. 

Ska Films Diamonds Limited is a private company limited by shares and is incorporated in England & Wales. The address of its registered office is 11 Portland Mews​, London​​, W1F 8JL.

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end, foreign currency monetary items are translated using the closing rate, non-monetary items measured on a historical cost basis are translated using the exchange rate at the date of the transaction, and non-monetary items measured at fair value in a foreign currency are translated using the rate at the date when the fair value was determined.

Exchange differences arising on the settlement of monetary items or on translating monetary items at rates different from those at which they were translated on initial recognition are recognised in profit or loss for the year.

Turnover represents amounts receivable for goods and services net of VAT. In respect of long-term contracts for on-going services, turnover represents the value of work done in the period, including estimates of amounts not invoiced. Value of work done in respect of long-term contracts and contracts for ongoing services is determined by reference to the stage of completion.

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

Current tax

is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax 

is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Exceptional items are transactions that fall within the operating activities of the company but are identifiable due to their size or incidence.