Caseware UK (AP4) 2024.0.164 2024.0.164 2025-12-31 2025-12-31 2 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false true true No description of principal activity 2025-01-01 2 false 14937864 2025-01-01 2025-12-31 14937864 2024-01-01 2024-12-31 14937864 2025-12-31 14937864 2024-12-31 14937864 c:Director1 2025-01-01 2025-12-31 14937864 d:CurrentFinancialInstruments 2025-12-31 14937864 d:CurrentFinancialInstruments 2024-12-31 14937864 d:CurrentFinancialInstruments d:WithinOneYear 2025-12-31 14937864 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 14937864 d:ShareCapital 2025-12-31 14937864 d:ShareCapital 2024-12-31 14937864 d:RetainedEarningsAccumulatedLosses 2025-12-31 14937864 d:RetainedEarningsAccumulatedLosses 2024-12-31 14937864 c:FRS102 2025-01-01 2025-12-31 14937864 c:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 14937864 c:FullAccounts 2025-01-01 2025-12-31 14937864 c:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 14937864 e:PoundSterling 2025-01-01 2025-12-31 iso4217:GBP xbrli:pure

Registered number: 14937864 NATURE OF THE BEAST FILMS LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2025
NATURE OF THE BEAST FILMS LIMITED REGISTERED NUMBER: 14937864 STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Current assets |  |  |  |  |
Stocks | 5 | 2,122,004 |  | 2,002,147 |
Debtors: amounts falling due within one year | 6 | 953,330 |  | 15,007 |
Cash at bank and in hand |  | 92,684 |  | 501,227 |
|  | 3,168,018 |  | 2,518,381 |
Creditors: amounts falling due within one year | 7 | (3,187,529) |  | (2,526,392) |
Net current liabilities |  |  | (19,511) |  | (8,011)
Total assets less current liabilities |  |  | (19,511) |  | (8,011)
Net liabilities |  |  | (19,511) |  | (8,011)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1 |  | 1
Profit and loss account |  |  | (19,512) |  | (8,012)
|  |  | (19,511) |  | (8,011)
The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 22 June 2026.
D A Freeman
Director
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NATURE OF THE BEAST FILMS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Nature Of The Beast Films Limited is a private company limited by shares and registered in England and Wales. The address of its registered office and principal place of business is 30 Welbeck Street, London, W1G 8ER. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. 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 following principal accounting policies have been applied:
| 2.2 | Going concern
The company is showing net liabilities, at the reporting date. In order to continue trading it is dependent on the continued financial support of its directors who have confirmed their intention to continue to support the company for the foreseeable future. On this basis, the directors consider it appropriate to prepare the financial statements on the going concern basis. The financial statements do not include any adjustments that would result in the withdrawal of the aforementioned support.
| 2.3 | Functional and presentation currency
The Company's functional and presentational currency is GBP.
| 2.4 | Taxation
Tax is recognised in the Statement of Income and Retained Earnings. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income. The Company is eligible to claim a tax credit on film production costs; the tax credit comprises relief based on total net costs and an additional deduction for enhanceable expenditure. The Company claims a payment based on the amount of enhanced expenditure and carries losses arising from total net costs forward against future profits.
| 2.5 | Stocks - Production costs
Stocks comprises costs incurred in respect of film projects in the course of production. Provision is made where the anticipated revenue is less than anticipated total costs of production. Page 2
NATURE OF THE BEAST FILMS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.6 | Financial instruments
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments. Basic financial assets Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments. Basic financial liabilities Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities. Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial. Debt instruments are subsequently carried at their amortised cost using the effective interest rate method. Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.
3. | Judgments in applying accounting policies and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported for assets and liabilities as at the reporting date and the amounts reported for revenues and expenses during the period. However, the nature of estimation means that actual outcomes could differ from those estimates. Accruals The company makes an estimate of accruals at the period end based on invoices received after the reporting date and work undertaken which has not been invoiced based on quotations or estimates of amounts that may be due for payment. Page 3
NATURE OF THE BEAST FILMS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
4. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
5. | Stocks
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Production costs carried forward | 2,122,004 | 2,002,147
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 45,320 | 15,007
| Tax recoverable | 908,010 | -
|  | 953,330 | 15,007
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 14,110 | (67)
| Other taxation and social security | - | 12,177
| Other creditors | 3,165,919 | 2,506,282
| Accruals and deferred income | 7,500 | 8,000
|  | 3,187,529 | 2,526,392
8. | Related party transactions
| The company has not entered into any transactions with related parties that are material and that have not been concluded under normal market conditions.
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