| TIGER EYE FILM LIMITED |
| Notes to the Accounts |
| for the year ended 30 November 2025 |
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| 1 |
Accounting policies |
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Basis of preparation |
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The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard). |
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Turnover |
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Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. The Company produced the British qualifying film "Chandu Champion" (the Film). All of the tunrover recognised by the Company relates only to this Film. |
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Cost of sales |
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Production cost of the Film was recognised in the last year profit & loss account as cost of sales on delivery of the Film. |
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Debtors |
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Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. |
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Creditors |
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Short term creditors are measured at transaction price (which is usually the invoice price). |
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Taxation |
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A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. The tax credit claimed relates to the Film. Deferred tax assets based on timing differences is not applicable in respect of this Company's claim for film tax credits. |
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| 2 |
Employees |
2025 |
|
2024 |
| Number |
Number |
|
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Average number of persons employed by the company |
0 |
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0 |
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| 3 |
Debtors |
2025 |
|
2024 |
| £ |
£ |
|
|
Trade debtors |
832,000 |
|
832,000 |
|
Tax recoverable |
|
|
|
|
1,649,646 |
|
1,472,743 |
|
Other debtors |
78,565 |
|
83,456 |
|
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|
|
|
|
2,560,211 |
|
2,388,199 |
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| 4 |
Creditors: amounts falling due within one year |
2025 |
|
2024 |
| £ |
£ |
|
|
Accruals and deferred income |
48,666 |
|
162,467 |
|
Trade creditors |
956,871 |
|
2,341,611 |
|
Other creditors |
1,681,950 |
|
181,450 |
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|
|
|
|
|
2,687,487 |
|
2,685,528 |
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| 5 |
Other information |
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TIGER EYE FILM LIMITED is a private company limited by shares and incorporated in England. Its registered office is: |
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Suite F |
|
1-3 Canfield Place |
|
London |
|
NW6 3BT |