| REGISTERED NUMBER: |
| WILD ISLAND FILMS LIMITED |
| UNAUDITED FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 OCTOBER 2025 |
| REGISTERED NUMBER: |
| WILD ISLAND FILMS LIMITED |
| UNAUDITED FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 OCTOBER 2025 |
| WILD ISLAND FILMS LIMITED (REGISTERED NUMBER: 09460299) |
| CONTENTS OF THE FINANCIAL STATEMENTS |
| for the year ended 31 October 2025 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 4 |
| Chartered Accountants' Report | 8 |
| WILD ISLAND FILMS LIMITED |
| COMPANY INFORMATION |
| for the year ended 31 October 2025 |
| DIRECTORS: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Chartered Accountants |
| Ashbourne House |
| The Guildway |
| Old Portsmouth Road |
| Guildford |
| Surrey |
| GU3 1LR |
| WILD ISLAND FILMS LIMITED (REGISTERED NUMBER: 09460299) |
| BALANCE SHEET |
| 31 October 2025 |
| 2025 | 2024 |
| Notes | £ | £ |
| FIXED ASSETS |
| Tangible assets | 4 |
| CURRENT ASSETS |
| Debtors | 5 |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year | 6 | ( |
) | ( |
) |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| PROVISIONS FOR LIABILITIES | 8 | ( |
) | ( |
) |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital |
| Retained earnings |
| The directors acknowledge their responsibilities for: |
| (a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and |
| (b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company. |
| WILD ISLAND FILMS LIMITED (REGISTERED NUMBER: 09460299) |
| BALANCE SHEET - continued |
| 31 October 2025 |
| The financial statements were approved by the Board of Directors and authorised for issue on |
| WILD ISLAND FILMS LIMITED (REGISTERED NUMBER: 09460299) |
| NOTES TO THE FINANCIAL STATEMENTS |
| for the year ended 31 October 2025 |
| 1. | STATUTORY INFORMATION |
| Wild Island Films Limited is a |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| Critical accounting judgements and key sources of estimation uncertainty |
| The preparation of the financial statements requires management to make judgements, estimates and assumptions in the application of accounting policies that affect reported amounts of assets, liabilities and profit and loss. In preparing these financial statements, management have made the following key judgements and estimates which are significant to the financial statements: |
| Dilapidations provision |
| Key estimates have been made regarding the anticipated cash outflows in respect of lease dilapidations arising due to the contractual obligation under the agreed lease term to return the premises to its original order. The provision is based on previous experience and is apportioned on the square footage of the premises and the current state of repair. |
| Judgement has been applied in selecting an appropriate discount rate to determine the present value of the expected future outflows. This involves assessing the company’s incremental borrowing rate and the time value of money. |
| Turnover |
| Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. |
| Tangible fixed assets |
| Tangible assets are stated at cost less accumulated depreciation. Cost includes the original purchase price and costs directly attributable to bringing the asset to its working condition for intended use. |
| Short leasehold property | - 20% on cost |
| Long leasehold property | - Over the life of the lease |
| Plant and machinery | - 25% on cost |
| Fixtures and fittings | - 25% on cost |
| On disposal the difference between the net proceeds and carrying amount of the item sold is recognised in profit and loss and in included in administrative expenses. |
| Financial instruments |
| Financial instruments are classified by directors as basic or non-basic following the conditions on FRS 102 Section 11. Basic financial instruments are initially measured at transaction price (including transaction cost) and subsequently recognised at amortised cost using the effective interest method. The company does not have any non-basic instruments. |
| WILD ISLAND FILMS LIMITED (REGISTERED NUMBER: 09460299) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| for the year ended 31 October 2025 |
| 2. | ACCOUNTING POLICIES - continued |
| Taxation |
| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 tax |
| 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 have been enacted or substantively enacted by the year end 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 probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. |
| Pension costs and other post-retirement benefits |
| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate. |
| Operating lease |
| Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account over the lease term. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight line basis over the lease term. |
| Provisions for liabilities |
| Provisions are recognised in the financial statements for all expected future cash outflows arising in respect of lease dilapidations. A provision is recognised when the company has a present obligation as a result of a past event, it is probable that the company will be required to settle that obligation and the amount can be reliably estimated. |
| The provision for the lease dilapidations are provided for when the company has a contractual obligation under the agreed lease term to return the premises to its original order. The provision is based on previous experience and is apportioned on the square footage of the premises and the current state of repair and are discounted to present value where the effect is material. The expected costs are charged to the statement of comprehensive income as the directors' expect the costs to arise. |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| WILD ISLAND FILMS LIMITED (REGISTERED NUMBER: 09460299) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| for the year ended 31 October 2025 |
| 4. | TANGIBLE FIXED ASSETS |
| Fixtures |
| Short | Long | Plant and | and |
| leasehold | leasehold | machinery | fittings | Totals |
| £ | £ | £ | £ | £ |
| COST |
| At 1 November 2024 |
| Additions |
| Disposals | ( |
) | ( |
) | ( |
) | ( |
) |
| At 31 October 2025 |
| DEPRECIATION |
| At 1 November 2024 |
| Charge for year |
| Eliminated on disposal | ( |
) | ( |
) | ( |
) | ( |
) |
| At 31 October 2025 |
| NET BOOK VALUE |
| At 31 October 2025 |
| At 31 October 2024 |
| 5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Trade debtors |
| Amounts owed by parent company |
| Other debtors |
| 6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Trade creditors |
| Taxation and social security |
| Other creditors |
| 7. | LEASING AGREEMENTS |
| Minimum lease payments under non-cancellable operating leases fall due as follows: |
| 2025 | 2024 |
| £ | £ |
| Within one year |
| Between one and five years |
| In more than five years |
| WILD ISLAND FILMS LIMITED (REGISTERED NUMBER: 09460299) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| for the year ended 31 October 2025 |
| 8. | PROVISIONS FOR LIABILITIES |
| 2025 | 2024 |
| £ | £ |
| Deferred tax | 23,890 | 32,040 |
| Other provisions | 1,842 | - |
| Deferred | Other |
| tax | provisions |
| £ | £ |
| Balance at 1 November 2024 |
| Provided during year | ( |
) |
| Balance at 31 October 2025 |
| Other provisions relate to lease dilapidations which recognises the provision for future costs expected to be incurred when the lease term for an office comes to an end under the contractual obligation to return the premises to its original order. The provision is expected to be utilised by 2043 when the lease is due to terminate. |
| 9. | ULTIMATE CONTROLLING PARTY |
| The ultimate controlling party is Wild Island Films Holding Limited. The parent company is incorporated in England and Wales and the registered office is 64 Vyner Street, London, England, E2 9DQ. |
| CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS |
| ON THE UNAUDITED FINANCIAL STATEMENTS OF |
| WILD ISLAND FILMS LIMITED |
| The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies. |
| In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Wild Island Films Limited for the year ended 31 October 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us. |
| As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance. |
| This report is made solely to the Board of Directors of Wild Island Films Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Wild Island Films Limited and state those matters that we have agreed to state to the Board of Directors of Wild Island Films Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Wild Island Films Limited and its Board of Directors, as a body, for our work or for this report. |
| It is your duty to ensure that Wild Island Films Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Wild Island Films Limited. You consider that Wild Island Films Limited is exempt from the statutory audit requirement for the year. |
| We have not been instructed to carry out an audit or a review of the financial statements of Wild Island Films Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements. |
| This report should not be regarded as suitable to be used or relied on by any other party wishing to acquire any rights against Bessler Hendrie LLP for any purpose or in any context. Any party, other than the Directors, who obtain access to this report or a copy and chooses to rely on this report (or any part of it) will do so at its own risk. |
| Chartered Accountants |
| Ashbourne House |
| The Guildway |
| Old Portsmouth Road |
| Guildford |
| Surrey |
| GU3 1LR |