REGISTERED NUMBER: 08282621 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 November 2025

for

Camera on Films Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

I A Canning

B G Townley

SECRETARY:

C & A Company Secretarial Services Limited

REGISTERED OFFICE:

St Johns House

16 Church Street

Bromsgrove

Worcestershire

B61 8DN

REGISTERED NUMBER:

08282621 (England and Wales)

ACCOUNTANTS:

Ground Control Business Management

St Johns House

16 Church Street

Bromsgrove

Worcestershire

B61 8DN

FIXED ASSETS

Investments

5

3,990,114

30

CURRENT ASSETS

Debtors

6

4,457,577

5,609,897

Cash at bank

590,021

174,171

5,047,598

5,784,068

CREDITORS

Amounts falling due within one year

7

4,594,515

4,227,513

NET CURRENT ASSETS

453,083

1,556,555

TOTAL ASSETS LESS CURRENT LIABILITIES

4,443,197

1,556,585

CAPITAL AND RESERVES

Called up share capital

8

1

1

Retained earnings

4,443,196

1,556,584

SHAREHOLDERS' FUNDS

4,443,197

1,556,585

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 August 2026 and were signed on its behalf by:

I A Canning - Director

1.	STATUTORY INFORMATION

Camera on Films Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	STATEMENT OF COMPLIANCE

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of a company after deducting all of its liabilities. Where shares are issued, any component that creates a financial liability of the company is presented as a liability in the balance sheet. The corresponding dividends relating to the liability component are charged as an interest expense in the income statement.

Financial assets and liabilities

All financial assets and liabilities are initially measured at transaction price (including transaction costs), except for those financial assets classified at fair value through profit or loss, which are initially measured at fair value (which is normally the transaction price excluding transaction costs).

Trade debtors

Trade debtors are recognised initially at transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivable.

Trade creditors

Trade creditors are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as amounts falling due after more than one year.

Equity instruments

Equity instruments are measured at the fair value of the cash or other resources transferred or transferrable, net of the direct costs of issuing or receiving the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Taxation

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 December 2024

30

Additions

5,673,151

Disposals

(1,909,897

)

Revaluations

226,830

At 30 November 2025

3,990,114

NET BOOK VALUE

At 30 November 2025

3,990,114

At 30 November 2024

30

Cost or valuation at 30 November 2025 is represented by:

Other

investments

£

Valuation in 2025

226,830

Cost

3,763,284

3,990,114

6.

DEBTORS

30.11.25

30.11.24

£

£

Amounts falling due within one year:

Other debtors

4,419,583

4,891,466

Amounts falling due after more than one year:

Other debtors

37,994

718,431

Aggregate amounts

4,457,577

5,609,897

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade creditors

1,152

-

Amounts owed to associates

4,589,643

4,192,902

Taxation and social security

(280

)

31,611

Other creditors

4,000

3,000

4,594,515

4,227,513

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.11.25

30.11.24

value:

£

£

1

Ordinary

£1

1

1

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 November 2025 and 30 November 2024:

30.11.25

30.11.24

£

£

I A Canning

Balance outstanding at start of year

2,459,339

2,285,746

Amounts advanced

181,865

462,544

Amounts repaid

(2,528,627

)

(288,951

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

112,577

2,459,339

Interest is charged on the advances and credits to the directors at the HMRC prevailing rate. The loan is unsecured and repayable on demand.

10.	RELATED PARTY DISCLOSURES

As at the balance sheet date, the amount due from companies in which the directors have a material interest was £3,626,214 (2024 - £2,431,829). The loans are repayable on demand.