Salty Film Productions Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 10005246

		2026		2025
	Notes	£	£	£	£
CURRENT ASSETS
Debtors	4	62,897		62,577
Cash at bank and in hand		10,631		14,645

		73,528		77,222
Creditors: Amounts Falling Due Within One Year	5	(9,879 )		(8,573 )

NET CURRENT ASSETS (LIABILITIES)			63,649		68,649

TOTAL ASSETS LESS CURRENT LIABILITIES			63,649		68,649

NET ASSETS			63,649		68,649

CAPITAL AND RESERVES
Called up share capital	6		32,001		32,001
Profit and Loss Account			31,648		36,648

SHAREHOLDERS' FUNDS			63,649		68,649

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Salty Film Productions Limited

Balance Sheet (continued)

As At 28 February 2026

For the year ending 28 February 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 directors acknowledge their 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

Ms K Byers Director	Ms L Waite Director
6th July 2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Salty Film Productions Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10005246 . The registered office is 40 St James Buildings, St James Street, Taunton, Somerset, TA1 1JR.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Financial Instruments

The company holds the following financial instruments:

Short term trade and other debtors and creditors;

Bank loans; and

Cash and bank balances.

All financial instruments are classified as basic.

Recognition and measurement

The company has chosen to apply the recognition and measurement principles in FRS102.

Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument and derecgonised when in the case of assets, the contractual rights to cash flows from the assets expire or substantially all the risks and rewards of ownership are transferred to another party, or in the case of liabilities, when the company's obligations are discharged, expire or are cancelled.

Except for bank loans, such instruments are initially measured at transaction price, including transaction costs and are subsequently carried at the undiscounted amount of the cash or other consideration expected to be paid or received, after taking account of impairment adjustments.

Bank loans are initially measured at transaction price, including transaction costs and are subsequently carried at amortised cost using the effective interest method.

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Salty Film Productions Limited

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

3. Average Number of Employees

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

4. Debtors

	2026	2025
	£	£
Due within one year
VAT	188	8
Directors' loan accounts	140	-
Amounts owed by group undertakings	62,569	62,569

	62,897	62,577

5. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Accruals and deferred income	8,943	5,777
Directors' loan accounts	936	2,796

	9,879	8,573

6. Share Capital

	2026	2025
Allotted, called up and fully paid	£	£
2 Ordinary A shares of £ 1.00 each	2	2
31,999 Ordinary B shares of £ 1.00 each	31,999	31,999

	32,001	32,001

7. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 March 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 28 February 2026
	£	£	£	£	£
Ms Katharine Byers	-	140	-	-	140

The above loan is unsecured, interest free and repayable on demand.

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