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COMPANY REGISTRATION NUMBER: 09952864

Lawand Film Limited

Filleted Financial Statements

31 May 2025

Lawand Film Limited

Statement of Financial Position

31 May 2025

| 2025 | 2024
Note | £ | £

Current assets

Debtors | 4 | 110,132 | 168,954

Creditors: amounts falling due within one year | 5 | 113,961 | 174,357
| --------- | ---------
Net current liabilities | 3,829 | 5,403
| ------- | -------
Total assets less current liabilities | ( 3,829) | ( 5,403)
| ------- | -------
Net liabilities | ( 3,829) | ( 5,403)
| ------- | -------

Capital and reserves

Called up share capital | 1 | 1
Profit and loss account | ( 3,830) | ( 5,404)
| ------- | -------
Shareholder deficit | ( 3,829) | ( 5,403)
| ------- | -------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.
These financial statements were approved by the board of directors and authorised for issue on 17 July 2026 , and are signed on behalf of the board by:

N.J Brown
Director

Company registration number: 09952864

Lawand Film Limited

Notes to the Financial Statements

Year ended 31 May 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Unit 1.08, 50 York Way, London, N1 9AB, England.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
The financial statements have been prepared on a going concern basis. In assessing whether the going concern basis of accounting is appropriate, the directors have considered all available information about the future, covering at least 12 months from the date of approval of the financial statements. The amounts due to group undertakings will not be recalled until the resources of the company allow. The Directors believe the company will generate sufficient working capital and cash flows to continue in in operational existence and have, as a result, prepared the financial statements on a going concern basis.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Foreign currencies
Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.
4. Debtors

| 2025 | 2024
| £ | £
Trade debtors | 23,409 | 86,981
Corporation tax repayable | 81,973 | 81,973
Other debtors | 4,750 | –
| --------- | ---------
| 110,132 | 168,954
| --------- | ---------

5. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Trade creditors | 1,360 | 1,360
Amounts owed to group undertakings | 28,083 | 125,666
Accruals and deferred income | 75,808 | 32,350
Social security and other taxes | 8,710 | –
Other creditors | – | 14,981
| --------- | ---------
| 113,961 | 174,357
| --------- | ---------

Amounts owed to group undertakings are interest free and repayable on demand.
6. Summary audit opinion
The auditor's report dated 17 July 2026 was unqualified .
The senior statutory auditor was Chirag Sirish Malde FCCA , for and on behalf of Malde & Co .
7. Related party transactions
The company has taken advantage of the exemption under section 33 of FRS102 and has not disclosed related party transactions with the wholly owned subsidiaries of the Group.
8. Controlling party
The immediate parent company is Pulse Films Limited whose registered office is Unit 1.08 50 York Way, London, United Kingdom, N1 9AB. Their registered number is 05260268. Pulse Films Limited is also the smallest and largest group in which the results of the company are consolidated and publicly available. The Directors of Pulse Films Limited consider the ultimate controlling party to be Fortress Investment Group LLC,1345 Avenue of the Americas, 46th Floor, New York, NY 10105.