REGISTERED NUMBER: 11592734 (England and Wales)

You Boy Films Ltd

Unaudited Financial Statements For The Year Ended 30 September 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D C Birchall

Mrs L Birchall

REGISTERED OFFICE:

348 Goswell Road

London

EC1V 7LQ

REGISTERED NUMBER:

11592734 (England and Wales)

ACCOUNTANTS:

Streets ISA Ltd

Building 15

Gateway 1000

Arlington Business Park

Stevenage

Hertfordshire

SG1 2FP

FIXED ASSETS

Tangible assets

4

20,458

13,701

CURRENT ASSETS

Debtors

5

219,231

600,397

Cash at bank

833,559

386,788

1,052,790

987,185

CREDITORS

Amounts falling due within one year

6

(482,031

)

(759,804

)

NET CURRENT ASSETS

570,759

227,381

TOTAL ASSETS LESS CURRENT LIABILITIES

591,217

241,082

CREDITORS

Amounts falling due after more than one year

7

-

(7,033

)

PROVISIONS FOR LIABILITIES

(2,583

)

(3,425

)

NET ASSETS

588,634

230,624

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

588,534

230,524

588,634

230,624

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

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.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 4 June 2026 and were signed on its behalf by:

D C Birchall - Director

1.	STATUTORY INFORMATION

You Boy Films Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 October 2024

18,987

Additions

13,523

At 30 September 2025

32,510

DEPRECIATION

At 1 October 2024

5,286

Charge for year

6,766

At 30 September 2025

12,052

NET BOOK VALUE

At 30 September 2025

20,458

At 30 September 2024

13,701

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

204,657

-

Other debtors

14,574

600,397

219,231

600,397

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

7,033

10,332

Trade creditors

36,026

331,767

Amounts owed to group undertakings

164,278

164,278

Taxation and social security

156,596

43,253

Other creditors

118,098

210,174

482,031

759,804

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

7,033