Stuart M Graham Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 07369228 (England and Wales)

Financial Statements for the Year Ended 30 September 2025

for

Stuart M Graham Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

MR S Graham

REGISTERED OFFICE:

10-11 Heathfield Terrace

London

W4 4JE

REGISTERED NUMBER:

07369228 (England and Wales)

ACCOUNTANTS:

Wilshers Accountancy Ltd

10-11 Heathfield Terrace

London

W4 4JE

FIXED ASSETS

Tangible assets

4

13,137

15,535

CURRENT ASSETS

Debtors

5

28,817

14,898

Cash at bank

784

29,601

15,682

CREDITORS

Amounts falling due within one year

6

77,400

454

NET CURRENT (LIABILITIES)/ASSETS

(47,799

)

15,228

TOTAL ASSETS LESS CURRENT
LIABILITIES

(34,662

)

30,763

CREDITORS

Amounts falling due after more than one
year

7

19,420

29,496

NET (LIABILITIES)/ASSETS

(54,082

)

1,267

CAPITAL AND RESERVES

Called up share capital

1

Retained earnings

(54,083

)

1,266

SHAREHOLDERS' FUNDS

(54,082

)

1,267

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 22 June 2026 and were signed by:

MR S Graham - Director

1.	STATUTORY INFORMATION

Stuart M Graham Limited 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, for the provision of film production services 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 the cost less estimated residual value of each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

25% on cost

Fixtures and fittings

-

10% on cost

Motor vehicles

-

10% on cost

Computer equipment

-

10% on cost

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

COST

At 1 October 2024

483,420

38,518

7,218

172,898

702,054

Additions

3,707

-

3,707

At 30 September 2025

487,127

38,518

7,218

172,898

705,761

DEPRECIATION

At 1 October 2024

467,885

38,518

7,218

172,898

686,519

Charge for year

6,105

-

6,105

At 30 September 2025

473,990

38,518

7,218

172,898

692,624

NET BOOK VALUE

At 30 September 2025

13,137

-

13,137

At 30 September 2024

15,535

-

15,535

Fixed assets, included in the above, which are held under hire purchase contracts or finance leases are as follows:

Plant and

machinery

£

COST

At 1 October 2024

and 30 September 2025

58,700

DEPRECIATION

At 1 October 2024

and 30 September 2025

58,700

NET BOOK VALUE

At 30 September 2025

-

At 30 September 2024

-

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

6,257

6,017

Other debtors

20,067

6,000

Directors' current accounts

250

Tax

924

VAT

1,319

1,707

28,817

14,898

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Bank loans and overdrafts (see note 8)

4,456

3,697

Trade creditors

1

Tax

(5,244

)

(5,244

)

Social security and other taxes

(255

)

69

Other Creditors - Wages

2,065

-

Directors' current accounts

74,977

531

Accrued expenses

1,400

77,400

454

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

2025

2024

£

Bank loans (see note 8)

7,420

17,496

Other loans (see note 8)

12,000

19,420

29,496

8.

LOANS

An analysis of the maturity of loans is given below:

2025

2024

£

Amounts falling due within one year or on demand:

Bank overdrafts

4,456

3,697

Amounts falling due between one and two years:

Bank loans more than 1 year

7,420

17,496

Intercompany Loan US Inc

12,000

19,420

29,496