FILMD Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 12491905

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		-		100,665
Investments	5		100		100

			100		100,765
CURRENT ASSETS
Debtors	6	9,084		-
Cash at bank and in hand		976		973

		10,060		973
Creditors: Amounts Falling Due Within One Year	7	(4,616 )		(196,052 )

NET CURRENT ASSETS (LIABILITIES)			5,444		(195,079 )

TOTAL ASSETS LESS CURRENT LIABILITIES			5,544		(94,314 )

NET ASSETS/(LIABILITIES)			5,544		(94,314 )

CAPITAL AND RESERVES
Called up share capital	8		1,000		1,000
Profit and Loss Account			4,544		(95,314 )

SHAREHOLDERS' FUNDS			5,544		(94,314)

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FILMD Ltd

Balance Sheet (continued)

As At 31 May 2026

For the year ending 31 May 2026 the company was entitled to exemption from audit 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Craig Keith Heyworth

Director

4 September 2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

FILMD Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12491905 . The registered office is 5 Ribblesdale Place, Preston, Lancashire, PR1 8BZ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The directors have identified material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern, however, the going concern basis remains appropriate.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer equipment

20% on cost

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2025: 1)

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FILMD Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2026

4. Tangible Assets

	Computer equipment
	£
Cost
As at 1 June 2025	175,011
Disposals	(175,011 )

As at 31 May 2026	-

Depreciation
As at 1 June 2025	74,346
Disposals	(74,346 )

As at 31 May 2026	-

Net Book Value
As at 31 May 2026	-

As at 1 June 2025	100,665

5. Investments

	Other
	£
Cost or Valuation
As at 1 June 2025	100

As at 31 May 2026	100

Provision
As at 1 June 2025	-

As at 31 May 2026	-

Net Book Value
As at 31 May 2026	100

As at 1 June 2025	100

Investments as at 31st May 2026 relate to a 100% holding of the ordinary shares in FILMD Services Ltd whose principal activity is that of a film production platform for cast, crew, and creative professionals.

At 31st May 2026 the aggregate of the share capital and reserves of the group undertaking was £3,624 and the profit for the year was £2,624.

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FILMD Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2026

6. Debtors

	2026	2025
	£	£
Due within one year
Amounts owed by group undertakings	9,084	-

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	40	40
Amounts owed to group undertakings	1,390	1,739
Other creditors	3,186	194,273

	4,616	196,052

8. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	1,000	1,000

9. Directors Advances, Credits and Guarantees

Included within creditors are the following loans from directors:

	As at 1 June 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 May 2026
	£	£	£	£	£
Mr Craig Heyworth	20,450	360	(20,000 )	-	810

10. Related Party Transactions

Heyworth & Co Group Ltd

The parent undertaking is Heyworth & Co Group Ltd which was under the control of Mr Craig Heyworth throughout the current and previous year. Mr Craig Heyworth is the managing director and majority shareholder of Heyworth & Co Group Ltd.

The following transactions and balances are included in the financial statements:

Creditors - Amounts owed to group undertakings - £1,390

FILMD Services Ltd

FILMD Services Ltd is a 100% subsidiary of FILMD Ltd.

The following transactions and balances are included in the financial statements:

Amounts owed by group undertakings - £646

...CONTINUED

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FILMD Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2026

10. Related Party Transactions - continued

Yeti Digital Ltd

Yeti Digital Ltd is a 93% subsidiary of Heyworth & Co Group Ltd which is controlled by Mr Craig Heyworth.

The following transactions and balances are included in the financial statements:

Amounts owed by group undertakings - £8,439

11. Ultimate Controlling Party

The company's ultimate controlling party is Heyworth & Co Group Ltd by virtue of its ownership of 90% of the issued share capital in the company.

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