ACCOUNTS - Final Accounts preparation

Registered number: 16123108

PARK AVENUE FILMS LIMITED

UNAUDITED

FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2025


PARK AVENUE FILMS LIMITED

CONTENTS

	Page
Statement of Financial Position	1 - 2
Notes to the Financial Statements	3 - 4


PARK AVENUE FILMS LIMITED REGISTERED NUMBER:16123108

STATEMENT OF FINANCIAL POSITION

AS AT 31 DECEMBER 2025

	2025
Note	£

Fixed assets
Intangible assets		1
		1
Current assets
Debtors: amounts falling due within one year	5	4,461
		4,461
Creditors: amounts falling due within one year	6	(43,429)
Net current (liabilities)/assets		(38,968)
Total assets less current liabilities		(38,967)

Net (liabilities)/assets		(38,967)

Capital and reserves
Called up share capital		1
Profit and loss account		(38,968)
		(38,967)

Page 1


PARK AVENUE FILMS LIMITED REGISTERED NUMBER:16123108

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 31 DECEMBER 2025

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 5 August 2026.

D Sopher

Director

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

Page 2


PARK AVENUE FILMS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2025

1.	General information

The company's legal form is that of a limited company incorporated in the United Kingdom. The
company's registered office is 5 Elstree Gate, Elstree Way, Borehamwood, Hertfordshire, WD6 1JD.

The principal activity of the company was that of entertainment promotions in all aspects, including films
and television productions.

The company incorporated on 9 December 2024 and started trading on 10 January 2025.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

2.3

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.4

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Employees

The average monthly number of employees, including directors, during the period was 1.

Page 3


PARK AVENUE FILMS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2025

4.	Intangible assets

		Park Avenue film rights
		£

	Additions	1
	At 31 December 2025	1

	Net book value
	At 31 December 2025	1

Debtors

					2025
					£


	Other debtors	4,461

6.	Creditors: Amounts falling due within one year
		2025
		£

	Trade creditors	4,539
	Directors loan account	36,626
	Accruals and deferred income	2,264
		43,429

7.	Share capital
		2025
		£

		Allotted, called up and fully paid

		1 Ordinary share of £1.00	1

On incorporation the company issued 1 ordinary share at £1.

Page 4