REGISTERED NUMBER: 08644686 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Detail Films Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

W E Warr

REGISTERED OFFICE:

Kenton house

Oxford Street

Moreton-in-Marsh

GL56 0LA

REGISTERED NUMBER:

08644686 (England and Wales)

ACCOUNTANTS:

Tayabali Tomlin

Chartered Accountants

Kenton House

Oxford Street

Moreton-in-Marsh

Gloucestershire

GL56 0LA

FIXED ASSETS

Tangible assets

4

101,336

97,198

CURRENT ASSETS

Debtors

5

826,087

323,527

Cash at bank

172,670

101,869

998,757

425,396

CREDITORS

Amounts falling due within one year

6

403,002

58,577

NET CURRENT ASSETS

595,755

366,819

TOTAL ASSETS LESS CURRENT LIABILITIES

697,091

464,017

PROVISIONS FOR LIABILITIES

7

22,299

24,299

NET ASSETS

674,792

439,718

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

674,791

439,717

SHAREHOLDERS' FUNDS

674,792

439,718

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 7 September 2026 and were signed by:

W E Warr - Director

1.	STATUTORY INFORMATION

Detail Films Ltd 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.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

and

Motor

Computer

property

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 January 2025

-

15,192

18,104

266,538

299,834

Additions

12,140

1,945

-

19,787

33,872

At 31 December 2025

12,140

17,137

18,104

286,325

333,706

DEPRECIATION

At 1 January 2025

-

9,390

11,017

182,229

202,636

Charge for year

-

1,937

1,772

26,025

29,734

At 31 December 2025

-

11,327

12,789

208,254

232,370

NET BOOK VALUE

At 31 December 2025

12,140

5,810

5,315

78,071

101,336

At 31 December 2024

-

5,802

7,087

84,309

97,198

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

130,154

103,254

Other debtors

695,933

220,273

826,087

323,527

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

12,748

7,367

Taxation and social security

153,830

28,440

Other creditors

236,424

22,770

403,002

58,577

7.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

22,299

24,299

Deferred

tax

£

Balance at 1 January 2025

24,299

Decrease in provision

(2,000

)

Balance at 31 December 2025

22,299

8.	RELATED PARTY DISCLOSURES

During the year, total dividends of £79,599 (2024 - £30,000) were paid to the director .