Eaton Films Ltd
Registered number: | 02299618
Balance Sheet
as at 31 December 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Intangible assets | 3 |  |  | 10,000 |  |  | 10,000
Tangible assets | 4 |  |  | 860 |  |  | 1,290
Investments | 5 |  |  | 265,416 |  |  | 270,878
|  |  |  | 276,276 |  |  | 282,168
Current assets
Debtors | 6 |  | 45,045 |  |  | 45,627
Cash at bank and in hand |  |  | 981,326 |  |  | 1,143,614
|  |  | 1,026,371 |  |  | 1,189,241
Creditors: amounts falling due within one year | 7 |  | (1,134,778) |  |  | (1,246,554)
Net current liabilities |  |  |  | (108,407) |  |  | (57,313)
Net assets |  |  |  | 167,869 |  |  | 224,855
Capital and reserves
Called up share capital |  |  |  | 100 |  |  | 100
Profit and loss account |  |  |  | 167,769 |  |  | 224,755
Shareholders' funds |  |  |  | 167,869 |  |  | 224,855
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
|  |  |  | - |  |  | -
J Gordon
Director
Approved by the board on 7 February 2026

Eaton Films Ltd
Notes to the Accounts
for the year ended 31 December 2025
1 | Accounting policies
| Basis of preparation
| 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).
| Turnover
| Turnover is measured at the fair value of the consideration received or receivable, net of value added tax, from the sale of goods and from the rendering of services.
| Intangible fixed assets
| Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
| Tangible fixed assets
| Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
| Plant and machinery | over 5 years
| Fixtures, fittings, tools and equipment | over 5 years
| Investments
| Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
| Debtors
| Short term debtors are measured invoice price, less any impairment losses for bad and doubtful debts.
| Creditors
| Short term creditors are measured at the invoice price. Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
| Foreign currency translation
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 2 |  | 2
3 | Intangible fixed assets | £
| Goodwill:
| Cost
| At 1 January 2025 | 184,906
| At 31 December 2025 | 184,906
| Amortisation
| At 1 January 2025 | 174,906
| At 31 December 2025 | 174,906
| Net book value
| At 31 December 2025 | 10,000
| At 31 December 2024 | 10,000
4 | Tangible fixed assets
|  |  |  |  |  |  |  | Plant and machinery etc
£
| Cost
| At 1 January 2025 | 70,414
| At 31 December 2025 | 70,414
| Depreciation
| At 1 January 2025 | 69,124
| Charge for the year | 430
| At 31 December 2025 | 69,554
| Net book value
| At 31 December 2025 | 860
| At 31 December 2024 | 1,290
5 | Investments | 2025 |  | 2024
£ | £
| Fair value
| At 1 January 2025 | 270,878 |  | 225,001
| Additions | 4,643 |  | 4,245
| Fair value adjustments | (10,105) |  | 41,632
| Disposals | - |  | -
| At 31 December 2025 | 265,416 |  | 270,878
6 | Debtors | 2025 |  | 2024
£ | £
| Trade debtors | 2,529 |  | 3,670
| Other debtors | 42,516 |  | 41,957
|  |  |  |  |  | 45,045 |  | 45,627
7 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Trade creditors | 1,112,467 |  | 1,224,407
| Other taxes and social security costs | 5,303 |  | 4,226
| Other creditors | 17,008 |  | 17,921
|  |  |  |  |  | 1,134,778 |  | 1,246,554
8 | Other information
| Eaton Films Ltd is a private company limited by shares and incorporated in England. Its registered office is:
| 10 Holbein Mews
| Lower Sloane Street
| London
| SW1W 8NN

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