For the financial year ended 30 September 2025 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 of its financial statements for the year in question in accordance with section 476.

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.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

Barn Door Films Ltd is a private company limited by shares incorporated in England and Wales. The registered office is First Floor, 14-15 Berners Street, London, England, W1T 3LJ.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT.

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

The company only has basic financial instruments.

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method.

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction.

The tax expense represents the sum of the tax currently payable.

Revenue recognition

Revenue is recognised in accordance with FRS 102 Section 23.

The company derives revenue primarily from the provision of advertising and media production services. Revenue from these services is recognised over time, by reference to the stage of completion of each contract at the reporting date, where the outcome of the contract can be estimated reliably.

The stage of completion is determined using a cost‑to‑cost method, calculated as the proportion of costs incurred to date relative to total estimated contract costs. Revenue and costs are recognised in the profit and loss account in the same period so as to match income with the work performed.

Where revenue recognised exceeds amounts invoiced at the reporting date, the excess is recognised as accrued income. Where amounts invoiced exceed revenue recognised, the excess is recognised as deferred income.

Estimates of total contract costs and contract outcomes are reviewed regularly, with any revisions recognised in the period in which they arise.

The average monthly number of persons (including directors) employed by the company during the year was: