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Registration number: 16132384

Cut + Roll Films Ltd Unaudited Financial Statements for the Year Ended 30 June 2026
Brebners Chartered Accountants 130 Shaftesbury Avenue London W1D 5AR

Cut + Roll Films Ltd

Contents

Company Information | 1
Statement of Financial Position | 2
Notes to the Unaudited Financial Statements | 3 to 5

Cut + Roll Films Ltd

Company Information

Directors | R E Baker-Cowling A E Duke

Registered office | Flat A, 299 Queens Lane London N10 1DN

Accountants | Brebners Chartered Accountants 130 Shaftesbury Avenue London W1D 5AR

Cut + Roll Films Ltd

Statement of Financial Position as at 30 June 2026

| Note | 2026 £ | 2025 £
Fixed assets |  |  |
Investments | 4 | 1 | -
Current assets |  |  |
Debtors | 5 | 18,322 | 1
Cash at bank and in hand |  | 19,895 | -
|  | 38,217 | 1
Creditors: Amounts falling due within one year | 6 | (21,308) | -
Net current assets |  | 16,909 | 1
Net assets |  | 16,910 | 1
Capital and reserves |  |  |
Called up share capital |  | 1 | 1
Retained earnings |  | 16,909 | -
Shareholders' funds |  | 16,910 | 1

For the financial year ending 30 June 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

The directors of Cut + Roll Films Ltd have elected not to include a copy of the Income Statement within the financial statements, in accordance with the special provisions relating to companies subject to the small companies regime within the Companies Act 2006, s444.

Approved and authorised by the Board on 14 August 2026 and signed on its behalf by:

.........................................

A E Duke

Director

Company registration number: 16132384

Cut + Roll Films Ltd

Notes to the Unaudited Financial Statements
for the Year Ended 30 June 2026

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Flat A, 299 Queens Lane
London
N10 1DN

The principal activity of the company is that of the production of films.

2 | Accounting policies

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' Section 1A and the Companies Act
2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except any items disclosed in the accounting policies as being shown at fair value and are presented in sterling, which is the functional currency of the entity.

Summary of significant accounting policies

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Group accounts not prepared

The company and its subsidiary undertaking comprises a small group. The company has therefore taken advantage of the exemption provided by Section 399 of the Companies Act 2006 not to prepare group accounts..

Going concern

The company had net assets at 30 June 2026 of £16,911, including cash and bank of £19,895. The company has few fixed costs and continues to trade profitably.
After making enquiries, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, the directors continues to adopt the going concern basis in preparing the financial statements.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of production services and the sale of film rights in the course of the company's ordinary activities, net of VAT and trade discounts.
Revenue for production services is recognised in accordance with the underlying service contracts, based on the stage of completion of the services at the year end.

Cut + Roll Films Ltd

Notes to the Unaudited Financial Statements
for the Year Ended 30 June 2026

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3 | Staff numbers

The average number of persons employed by the company during the year, was 0 (2025 - 0).

4 | Investments

| 2026 £ | 2025 £
Investments in subsidiaries | 1 | -

Subsidiaries | £
Cost or valuation
Additions | 1
Carrying amount
At 30 June 2025 and 30 June 2026 | 1

5 | Debtors

| 2026 £ | 2025 £
Trade debtors | 8,600 | -
Other debtors | 9,722 | 1
| 18,322 | 1

Cut + Roll Films Ltd

Notes to the Unaudited Financial Statements
for the Year Ended 30 June 2026

6 | Creditors

Creditors: amounts falling due within one year

|  | 2026 £ | 2025 £
Amounts owed to group undertakings | 7 | 1 | -
Accruals and deferred income |  | 18,201 | -
Other creditors |  | 3,106 | -
|  | 21,308 | -

7 | Related party transactions

Exemption is taken in accordance with FRS102 paragraph 1AC.35 not to disclose transactions or amounts falling due with companies wholly owned within the group.