Acorah Software Products - Accounts Production 19.3.550 false true true false true 16 April 2026 30 June 2026 30 June 2026 17161388 Mr Toby Cameron Mr Joshua Trigg iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 17161388 2026-04-15 17161388 2026-06-30 17161388 2026-04-16 2026-06-30 17161388 frs-core:CurrentFinancialInstruments 2026-06-30 17161388 frs-core:Non-currentFinancialInstruments 2026-06-30 17161388 frs-core:ShareCapital 2026-06-30 17161388 frs-core:RetainedEarningsAccumulatedLosses 2026-06-30 17161388 frs-bus:PrivateLimitedCompanyLtd 2026-04-16 2026-06-30 17161388 frs-bus:FilletedAccounts 2026-04-16 2026-06-30 17161388 frs-bus:SmallEntities 2026-04-16 2026-06-30 17161388 frs-bus:AuditExempt-NoAccountantsReport 2026-04-16 2026-06-30 17161388 frs-bus:SmallCompaniesRegimeForAccounts 2026-04-16 2026-06-30 17161388 frs-bus:Director1 2026-04-16 2026-06-30 17161388 frs-bus:Director2 2026-04-16 2026-06-30 17161388 frs-countries:EnglandWales 2026-04-16 2026-06-30
Registered number: 17161388
Leopard Spots Film Ltd
Unaudited Financial Statements
For the Period 16 April 2026 to 30 June 2026
AGJ Accountants Limited
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 17161388
30 June 2026
Notes £ £
CURRENT ASSETS
Debtors 4 39,992
Cash at bank and in hand 25,320
65,312
Creditors: Amounts Falling Due Within One Year 5 (30,653 )
NET CURRENT ASSETS (LIABILITIES) 34,659
TOTAL ASSETS LESS CURRENT LIABILITIES 34,659
Creditors: Amounts Falling Due After More Than One Year 6 (163,702 )
NET LIABILITIES (129,043 )
CAPITAL AND RESERVES
Called up share capital 7 2
Profit and Loss Account (129,045 )
SHAREHOLDERS' FUNDS (129,043)
For the period ending 30 June 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
Mr Toby Cameron
Director
30/07/2026
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Leopard Spots Film Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 17161388 . The registered office is Office 2 54a Bute Street, Cardiff, South Glamorgan, CF10 5AF.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
In assessing whether the going concern assumption is appropriate, the directors have considered all available information about the future, which is at least, but is not limited to, 12 months from the date when the financial statements are authorised for issue.
2.3. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.4. Recoupable film production funding
Funding received from investors under recoupable funding agreements is recognised as a financial liability. The funding is repayable solely from Gross Receipts of the film in accordance with the applicable Collection Account Management Agreement and does not confer any ownership interest in the company.
The funding agreements also provide investors with a contractual entitlement to participate in future Net Profits of the film. Liabilities in respect of such participation are recognised only when the contractual conditions for payment have been satisfied and the amount can be measured reliably.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 2
2
Page 2
Page 3
4. Debtors
30 June 2026
£
Due within one year
Other debtors 39,992
5. Creditors: Amounts Falling Due Within One Year
30 June 2026
£
Trade creditors 2,418
Other creditors 28,235
30,653
6. Creditors: Amounts Falling Due After More Than One Year
30 June 2026
£
Recoupable film production funding 163,702
The Recoupable film production funding represents funding received from investors under contractual funding agreements. The funding is repayable solely from the Gross Receipts of the film in accordance with the applicable Collection Account Management Agreement. 
7. Share Capital
30 June 2026
£
Allotted, Called up and fully paid 2
Page 3