Company Registration No. NI671707 (Northern Ireland)
Shadow Films Limited
Unaudited accounts
for the period from 1 September 2024 to 28 February 2026
Shadow Films Limited
Unaudited accounts
Contents
Shadow Films Limited
Company Information
for the period from 1 September 2024 to 28 February 2026
Company Number
NI671707 (Northern Ireland)
Registered Office
Sketrick House
16 Jubilee Road
Newtownards
Down
BT23 4YH
Northern Ireland
Accountants
DJB Accounting Ltd
34 Knockmoyle Drive
Greystone Road
Antrim
BT41 1HE
Shadow Films Limited
Accountants' report
Accountants' report to the director of Shadow Films Limited on the preparation of the unaudited statutory accounts for the period from 1 September 2024 to 28 February 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of
Shadow Films Limited for the period from
1 September 2024 to
28 February 2026 as set out on pages
5 -
7 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of Shadow Films Limited, as a body, in accordance with the terms of our engagement letter dated 1 July 2021. Our work has been undertaken solely to prepare for your approval the accounts of Shadow Films Limited and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Shadow Films Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Shadow Films Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Shadow Films Limited. You consider that Shadow Films Limited is exempt from the statutory audit requirement for the period.
We have not been instructed to carry out an audit or a review of the accounts of Shadow 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 accounts.
DJB Accounting Ltd
34 Knockmoyle Drive
Greystone Road
Antrim
BT41 1HE
10 May 2026
Shadow Films Limited
Statement of financial position
as at 28 February 2026
Cash at bank and in hand
94,497
14,254
Creditors: amounts falling due within one year
(43,944)
(25,990)
Net current assets
50,553
6,240
Total assets less current liabilities
50,553
10,506
Creditors: amounts falling due after more than one year
(8,119)
(10,517)
Net assets/(liabilities)
42,434
(11)
Called up share capital
10
10
Profit and loss account
42,424
(21)
Shareholders' funds
42,434
(11)
For the period ending 28 February 2026 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 director acknowledges his 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 and authorised for issue on 10 May 2026 and were signed on its behalf by
Paul McAnearney
Director
Company Registration No. NI671707
Shadow Films Limited
Notes to the Accounts
for the period from 1 September 2024 to 28 February 2026
Shadow Films Limited is a private company, limited by shares, registered in Northern Ireland, registration number NI671707. The registered office is Sketrick House, 16 Jubilee Road, Newtownards, Down, BT23 4YH, 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.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous period, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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:
Plant & machinery
25% Straight Line
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
At the time of approving the financial statements, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the director shall continue to adopt the going concern basis of accounting in preparing the financial statements.
Shadow Films Limited
Notes to the Accounts
for the period from 1 September 2024 to 28 February 2026
4
Tangible fixed assets
Plant & machinery
At 1 September 2024
17,064
At 28 February 2026
17,064
At 1 September 2024
12,798
Charge for the period
4,266
At 28 February 2026
17,064
Amounts falling due within one year
6
Creditors: amounts falling due within one year
2026
2024
Taxes and social security
21,829
13,029
Loans from directors
(10,417)
-
7
Creditors: amounts falling due after more than one year
2026
2024
Taxes and social security
8,119
10,517
8
Average number of employees
During the period the average number of employees was 1 (2024: 1).