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Company Registration No. 15682093 (England and Wales)
F4 Documentary Films Ltd Unaudited accounts for the year ended 30 April 2026
F4 Documentary Films Ltd Unaudited accounts Contents
Page
Statement of financial position
3
Notes to the accounts
4
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F4 Documentary Films Ltd Statement of financial position as at 30 April 2026
2026
2025
Notes
£
£
Current assets
Debtors
4
33,186
73,972
Cash at bank and in hand
1,269
5,544
34,455
79,516
Creditors: amounts falling due within one year
6
(192,363)
(177,016)
Net current liabilities
(157,908)
(97,500)
Net liabilities
(157,908)
(97,500)
Capital and reserves
Called up share capital
7
1
1
Profit and loss account
(157,909)
(97,501)
Shareholders' funds
(157,908)
(97,500)
For the year ending 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 3 June 2026 and were signed on its behalf by
M P Simon Director Company Registration No. 15682093
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F4 Documentary Films Ltd Notes to the Accounts for the year ended 30 April 2026
1
Statutory information
F4 Documentary Films Ltd is a private company, limited by shares, registered in England and Wales, registration number 15682093. The registered office is 20 Wenlock Road, London, N1 7GU, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Film tax credits (AVEC)
The company recognises Audio-Visual Expenditure Credits (including the Independent Film Tax Credit) on a gross basis as other operating income in the profit and loss account in the period to which the qualifying expenditure relates. The associated notional corporation tax charge at the standard rate of 25% is recognised within the tax charge for the same period. The net receivable amount is presented as a debtor until received from HMRC.
Going concern
The financial statements have been prepared on a going concern basis, which the directors consider appropriate having regard to the continuing financial support of the directors, which have confirmed its intention to provide adequate funds to enable the company to meet its liabilities as they fall due for a period of at least twelve months from the date of approval of these financial statements.
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F4 Documentary Films Ltd Notes to the Accounts for the year ended 30 April 2026
4
Debtors
2026
2025
£
£
Amounts falling due within one year
VAT
5,707
28,041
Other debtors
27,479
45,931
33,186
73,972
Included within other debtors is an amount receivable in respect of the UK Independent Film Tax Credit (IFTC), as set out below. Independent Film Tax Credit (IFTC) receivable ( gross before notional tax) : £34,639 (2025: £61,242). The company recognises the IFTC as a debtor within current assets where: • the film meets the definition of a qualifying film and the company meets the definition of a qualifying film production company under the applicable legislation; • a valid Film Tax Relief (FTR) interim or final certificate has been obtained from the British Film Institute (BFI); • qualifying UK core expenditure has been incurred and paid in the period, or is committed and reliably measurable; and • it is probable that the IFTC will be received from HMRC and the amount can be reliably estimated.
6
Creditors: amounts falling due within one year
2026
2025
£
£
Trade creditors
25,200
36,017
Other creditors
165,664
139,000
Accruals
1,499
1,999
192,363
177,016
7
Share capital
2026
2025
£
£
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1
1
8
Average number of employees
During the year the average number of employees was 1 (2025: 1).
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