Meridian Point Films Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 11758897

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		2,580		3,440
Tangible Assets	5		3,178		3,338

			5,758		6,778
CURRENT ASSETS
Debtors	6	2,268		8,518
Cash at Bank		37,145		17,924

		39,413		26,442
Creditors: Amounts Falling Due Within One Year	7	(12,017 )		(7,310 )

NET CURRENT ASSETS (LIABILITIES)			27,396		19,132

TOTAL ASSETS LESS CURRENT LIABILITIES			33,154		25,910

NET ASSETS			33,154		25,910

CAPITAL AND RESERVES
Called up share capital			100		100
Profit and Loss Account			33,054		25,810

SHAREHOLDERS' FUNDS			33,154		25,910

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Meridian Point Films Ltd

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr M Cullum

Director

03/06/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Meridian Point 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

2.1. Basis of Preparation of 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.

2.2. Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2019, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

2.4. Tangible Fixed Assets and Depreciation

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

life.

Office Equipment & Furniture

25% on reducing balance

2.5. Taxation

Taxation for the year comprises current tax alone. 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 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 is not provided for in these accounts.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2025: 1)

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Meridian Point Films Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 April 2025	8,600

As at 31 March 2026	8,600

Amortisation
As at 1 April 2025	5,160
Provided during the period	860

As at 31 March 2026	6,020

Net Book Value
As at 31 March 2026	2,580

As at 1 April 2025	3,440

5. Tangible Assets

	Office Equipment & Furniture
	£
Cost
As at 1 April 2025	6,086
Additions	899

As at 31 March 2026	6,985

Depreciation
As at 1 April 2025	2,748
Provided during the period	1,059

As at 31 March 2026	3,807

Net Book Value
As at 31 March 2026	3,178

As at 1 April 2025	3,338

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Meridian Point Films Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	2,250	8,500
Other debtor & prepayments	18	18

	2,268	8,518

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Corporation Tax	8,471	4,884
Other taxes and social security	150	-
Other Creditors & Accruals	1,176	2,280
Director's loan account	2,220	146

	12,017	7,310

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