JERICHO MOTION PICTURES LTD


Directors	J Fabrizio
	W Rockefeller


Registered Address	101 New Cavendish Street
	1st Floor South
	London
	W1W 6XH


Registered Number	11154749 (England and Wales)

Balance Sheet as at
31 December 2025

	Notes	2025		2024
		£	£	£	£
Current assets
Debtors	3	1,616,940		1,618,526
Cash at bank and on hand		1,941		6,782
		1,618,881		1,625,308
Creditors amounts falling due within one year	4	(1,994,877)		(1,878,855)
Net current assets (liabilities)			(375,996)		(253,547)
Total assets less current liabilities			(375,996)		(253,547)
Net assets			(375,996)		(253,547)
Capital and reserves
Called up share capital			114		114
Share premium			956,046		956,046
Other reserves			24		24
Profit and loss account			(1,332,180)		(1,209,731)
Shareholders' funds			(375,996)		(253,547)

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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 13 August 2026, and are signed on its behalf by:

W Rockefeller
Director
Registered Company No. 11154749

JERICHO MOTION PICTURES LTD

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

1.	Accounting policies

	Statutory information
	Jericho Motion Pictures Ltd is a private company limited by shares, incorporated in England & Wales (registered number: 11154749). The registered office address is 101 New Cavendish Street, First Floor South, London, United Kingdom, W1W 6XH.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Going concern
	In assessing the ability of the company to operate as a going concern, management have evaluated current and forecasted operational results, and the solvency of the company. The directors have obtained assurances from the shareholders to continue to provide adequate funds to meet its obligations, and not to demand repayment of any funds due to them, until the company is in a financial position to do so. As a result, the directors consider it appropriate to prepare the financial statements on a going concern basis.

Going concern

In assessing the ability of the company to operate as a going concern, management have evaluated current and forecasted operational results, and the solvency of the company. The directors have obtained assurances from the shareholders to continue to provide adequate funds to meet its obligations, and not to demand repayment of any funds due to them, until the company is in a financial position to do so. As a result, the directors consider it appropriate to prepare the financial statements on a going concern basis.

	Revenue from rendering of services
	Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:  the amount of revenue can be measured reliably;  it is probable that the Company will receive the consideration due under the contract;  the stage of completion of the contract at the end of the reporting period can be measured reliably; and  the costs incurred and the costs to complete the contract can be measured reliably.

Revenue from rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
 the amount of revenue can be measured reliably;
 it is probable that the Company will receive the consideration due under the contract;
 the stage of completion of the contract at the end of the reporting period can be measured reliably; and
 the costs incurred and the costs to complete the contract can be measured reliably.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Defined contribution pension plan
	The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.

	Borrowing costs
	All borrowing costs are recognised in profit or loss in the year in which they are incurred.

	Finance costs
	Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

	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.

	Trade and other debtors
	Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

	Cash and cash equivalents
	Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

	Trade and other creditors
	Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	4		2

3.	Debtors: amounts due within one year

	2025	2024
	£	£
Amounts owed by group undertakings	1,615,339	1,618,526
Other debtors	1,601	-
Total	1,616,940	1,618,526


	Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	820	-
Bank borrowings and overdrafts	284	373
Amounts owed to related parties	2,489	1,640,546
Taxation and social security	-	10,891
Other creditors	1,988,285	224,045
Accrued liabilities and deferred income	2,999	3,000
Total	1,994,877	1,878,855


	Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

5.	Related party transactions
	Included in amounts owed by group undertakings is £1,622,897 (2024 - £1,618,526) owed from companies under common control. The loans are repayable on demand. Included in other creditors is £1,974,088 (2024 - £195,553) owed to the directors. Included in other creditors is £Nil (2024 - £1,640,546) owed to a related company.