Echo Lake Entertainment UK Limited
Unaudited Financial Statements
For the year ended 31 December 2025
Pages for Filing with Registrar
Company Registration No. 14612089 (England and Wales)
Echo Lake Entertainment UK Limited
Contents
Page
Balance sheet
1
Notes to the financial statements
2 - 5
Echo Lake Entertainment UK Limited
Balance Sheet
As at 31 December 2025
Page 1
2025
2024
Notes
£
£
£
£
Current assets
Debtors
5
-
0
6,753
Investments
6
952,649
636,556
Cash at bank and in hand
135,688
148,446
1,088,337
791,755
Creditors: amounts falling due within one year
7
(1,040,266)
(795,580)
Net current assets/(liabilities)
48,071
(3,825)
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
47,971
(3,925)
Total equity
48,071
(3,825)

For the financial period ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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.

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

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 9 July 2026
D Mankoff
Director
Company Registration No. 14612089
Echo Lake Entertainment UK Limited
Notes to the Financial Statements
For the year ended 31 December 2025
Page 2
1
Accounting policies
Company information

Echo Lake Entertainment UK Limited is a private company limited by shares incorporated in England and Wales. The registered office is 6th Floor Charlotte Building, 17 Gresse Street, London, United Kingdom, W1T 1QL.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

1.2
Going concern

A t the time of approving the financial statements, t he director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he director continues to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Turnover

Turnover represents return on investments in theatrical productions made in the normal course of business, and is shown net of VAT and other sales related taxes. Turnover is recognised on a receipts basis as the company has no control over or information about its entitlement to production profits until such amounts are received.

1.4
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.5

Current asset investments

Current asset investments represent monies invested in theatrical productions and which are repayable out of profits generated by these productions. Such investments are measured at cost less provision for impairment as fair value cannot be reliably estimated.

1.6
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Echo Lake Entertainment UK Limited
Notes to the Financial Statements (Continued)
For the year ended 31 December 2025
1
Accounting policies
(Continued)
Page 3
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.7
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.8
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and 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. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

Echo Lake Entertainment UK Limited
Notes to the Financial Statements (Continued)
For the year ended 31 December 2025
1
Accounting policies
(Continued)
Page 4
1.9
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
1
1
4
Taxation
2025
2024
£
£
Current tax
UK corporation tax on profits for the current period
7,573
-
0
Adjustments in respect of prior periods
-
0
(6,753)
Total current tax
7,573
(6,753)
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Corporation tax recoverable
-
0
6,753
Echo Lake Entertainment UK Limited
Notes to the Financial Statements (Continued)
For the year ended 31 December 2025
Page 5
6
Current asset investments
2025
2024
£
£
Other investments
952,649
636,556
7
Creditors: amounts falling due within one year
2025
2024
£
£
Amounts owed to group undertakings
1,029,299
787,120
Corporation tax
820
-
0
Other creditors
10,147
8,460
1,040,266
795,580
8
Related party transactions

The company has taken the exemption under FRS102 Section 33 Related Party Disclosures paragraph 33.1A from disclosing transactions with other members of a wholly owned group.

At the balance sheet date the company owed £43,316 (2024: £35,053) to Echo Lake Distribution LP, a company by virtue of common control.

2025-12-31 2025-01-01 false false false 09 July 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity D Mankoff 14612089 2025-01-01 2025-12-31 14612089 2025-12-31 14612089 2024-12-31 14612089 core:CurrentFinancialInstruments core:WithinOneYear 2025-12-31 14612089 core:CurrentFinancialInstruments core:WithinOneYear 2024-12-31 14612089 core:CurrentFinancialInstruments 2025-12-31 14612089 core:CurrentFinancialInstruments 2024-12-31 14612089 core:ShareCapital 2025-12-31 14612089 core:ShareCapital 2024-12-31 14612089 core:RetainedEarningsAccumulatedLosses 2025-12-31 14612089 core:RetainedEarningsAccumulatedLosses 2024-12-31 14612089 bus:Director1 2025-01-01 2025-12-31 14612089 2024-01-01 2024-12-31 14612089 core:UKTax 2025-01-01 2025-12-31 14612089 core:UKTax 2024-01-01 2024-12-31 14612089 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 14612089 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 14612089 bus:FRS102 2025-01-01 2025-12-31 14612089 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 14612089 bus:FullAccounts 2025-01-01 2025-12-31 xbrli:pure xbrli:shares iso4217:GBP