FILMSTRO HOLDINGS LIMITED


Directors	Mr Grant Marshall Hunter
	Mr Sebastian Karl Jager


Registered Address	2 Upperton Gardens
	Eastbourne
	BN21 2AH


Registered Number	10359410 (England and Wales)

Statement of Financial Position
31 December 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		177,947		281,315
Tangible assets	4		12,640		29,613
Investments	5		116		116
			190,703		311,044
Creditors amounts falling due within one year	6	(39,000)		(39,000)
Net current assets (liabilities)			(39,000)		(39,000)
Total assets less current liabilities			151,703		272,044
Creditors amounts falling due after one year	7		(340,688)		(339,893)
Net assets			(188,985)		(67,849)
Capital and reserves
Called up share capital			151		151
Share premium			830,165		830,165
Profit and loss account			(1,019,301)		(898,165)
Shareholders' funds			(188,985)		(67,849)

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 10 September 2026, and are signed on its behalf by:

Mr Sebastian Karl Jager
Director
Registered Company No. 10359410

FILMSTRO HOLDINGS LIMITED

Notes to the Financial Statements
for the year ended 31 December 2025

1.	Accounting policies

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

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Intangible assets
	Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. Patents and licences are being amortised evenly over their estimated useful life of ten years. Company Formation costs are being amortised evenly over their estimated useful life of ten years. Software Development is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less
any accumulated amortisation and any accumulated impairment losses.
Patents and licences are being amortised evenly over their estimated useful life of ten years.
Company Formation costs are being amortised evenly over their estimated useful life of ten years.
Software Development is being amortised evenly over its estimated useful life of ten years.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		0

3.	Intangible assets

	Other	Total
	£	£
Cost or valuation
At 01 January 25	1,033,684	1,033,684
At 31 December 25	1,033,684	1,033,684
Amortisation and impairment
At 01 January 25	752,369	752,369
Charge for year	103,368	103,368
At 31 December 25	855,737	855,737
Net book value
At 31 December 25	177,947	177,947
At 31 December 24	281,315	281,315

4.	Tangible fixed assets

	Plant & machinery	Total
	£	£
Cost or valuation
At 01 January 25	175,109	175,109
At 31 December 25	175,109	175,109
Depreciation and impairment
At 01 January 25	145,496	145,496
Charge for year	16,973	16,973
At 31 December 25	162,469	162,469
Net book value
At 31 December 25	12,640	12,640
At 31 December 24	29,613	29,613

5.	Fixed asset investments

	Investments in groups¹	Total
	£	£
Cost or valuation
At 01 January 25	116	116
At 31 December 25	116	116
Net book value
At 31 December 25	116	116
At 31 December 24	116	116

	Notes
	¹Investments in group undertakings and participating interests

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Other creditors	39,000	39,000
Total	39,000	39,000


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

7.	Creditors: amounts due after one year

	2025	2024
	£	£
Amounts owed to related parties	340,688	339,893
Total	340,688	339,893