REGISTERED NUMBER: SC383546 (Scotland)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

Solo Films Production Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Paul W I Fee

SECRETARY:

Paul W I Fee

REGISTERED OFFICE:

60 Tradeston Street

GLASGOW

G5 8BH

REGISTERED NUMBER:

SC383546 (Scotland)

ACCOUNTANTS:

Stevenson & Kyles

Chartered Accountants

25 Sandyford Place

Glasgow

G3 7NG

FIXED ASSETS

Tangible assets

4

28,227

38,799

CURRENT ASSETS

Debtors

5

44,130

42,832

Cash at bank and in hand

141,506

130,871

185,636

173,703

CREDITORS

Amounts falling due within one year

6

87,087

84,618

NET CURRENT ASSETS

98,549

89,085

TOTAL ASSETS LESS CURRENT LIABILITIES

126,776

127,884

PROVISIONS FOR LIABILITIES

7

6,793

9,378

NET ASSETS

119,983

118,506

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

119,883

118,406

SHAREHOLDERS' FUNDS

119,983

118,506

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 director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 3 June 2026 and were signed by:

Paul W I Fee - Director

1.	STATUTORY INFORMATION

Solo Films Production Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Fittings and equipment

-

25% on cost

Motor vehicles

-

20% on reducing balance

Computer equipment

-

25% on cost

Financial instruments

Basic financial instruments, including debtors and creditors with no stated interest rate and receivable or payable within one year, are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in administrative expenses.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Grant income

Where applicable, grants from the government are recognised at their fair value where there is a reasonable assurance that the grant will be received and that the company will comply with all attached conditions. Where the grant income relates to a particular expense item, the grant income is recognised in the profit and loss account over the same period as the expense it is intended to compensate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Fittings

and

Motor

Computer

equipment

vehicles

equipment

Totals

£

£

£

£

COST

At 1 October 2024

and 30 September 2025

44,111

43,390

41,376

128,877

DEPRECIATION

At 1 October 2024

40,777

8,678

40,623

90,078

Charge for year

3,334

6,942

296

10,572

At 30 September 2025

44,111

15,620

40,919

100,650

NET BOOK VALUE

At 30 September 2025

-

27,770

457

28,227

At 30 September 2024

3,334

34,712

753

38,799

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

42,930

41,632

Other debtors

1,200

1,200

44,130

42,832

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

3,649

14,548

Taxation and social security

36,540

40,191

Other creditors

46,898

29,879

87,087

84,618

7.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

6,793

9,378

Deferred

tax

£

Balance at 1 October 2024

9,378

Provided during year

(2,585

)

Balance at 30 September 2025

6,793

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary shares

£1

100

100