Eaton Films Ltd - Filleted accounts

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