Insight TWI Films Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 13213190

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		2,356		2,772
Investments	5		1		1

			2,357		2,773
CURRENT ASSETS
Debtors	6	22,969		3,434
Cash at bank and in hand		15,693		29,344

		38,662		32,778
Creditors: Amounts Falling Due Within One Year	7	(7,176 )		(8,218 )

NET CURRENT ASSETS (LIABILITIES)			31,486		24,560

TOTAL ASSETS LESS CURRENT LIABILITIES			33,843		27,333

Creditors: Amounts Falling Due After More Than One Year	8		(36,902 )		-

NET (LIABILITIES)/ASSETS			(3,059 )		27,333

CAPITAL AND RESERVES
Called up share capital	9		111		100
Share premium account			84,454		9,990
Capital contribution			10,000		10,000
Profit and Loss Account			(97,624 )		7,243

SHAREHOLDERS' FUNDS			(3,059)		27,333

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Insight TWI Films Ltd

Balance Sheet (continued)

As At 28 February 2026

For the year ending 28 February 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 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 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 Clive Patterson

Director

17 September 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Insight TWI Films Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13213190 . The registered office is Simpsons Farm, Pentlow, Sudbury, Suffolk, CO10 7JT.

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. Turnover

Turnover relates to the production of television programmes. It represents the value of work done in the period, including estimates of amounts not invoiced and is stated after trade discounts, other taxes and net of VAT.

The value of work done in relation to long-term contracts and continuing services is determined by reference to the stage of completion of the relevant 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.

2.3. 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

33.33% on reducing balance

2.4. Foreign Currencies

Monetary 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 ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 March 2025	4,454

As at 28 February 2026	4,454

...CONTINUED

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Insight TWI Films Ltd

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

Depreciation
As at 1 March 2025	1,682
Provided during the period	416

As at 28 February 2026	2,098

Net Book Value
As at 28 February 2026	2,356

As at 1 March 2025	2,772

5. Investments

	Subsidiaries
	£
Cost or Valuation
As at 1 March 2025	1

As at 28 February 2026	1

Provision
As at 1 March 2025	-

As at 28 February 2026	-

Net Book Value
As at 28 February 2026	1

As at 1 March 2025	1

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	18,843	-
Other debtors	4,126	3,434

	22,969	3,434

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Insight TWI Films Ltd

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	20	-
Other taxes and social security	3,842	-
VAT	1,614	1,348
Accruals and deferred income	1,700	1,700
Directors' loan accounts	-	5,170

	7,176	8,218

8. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Other loans	36,902	-

9. Share Capital

	2026	2025
Allotted, called up and fully paid	£	£
111,000 Ordinary Shares of £ 0.001 each	111	100


Shares issued during the period:	£
11,111 Ordinary Shares of £ 0.001 each	11

10. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 March 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 28 February 2026
	£	£	£	£	£
Mr Clive Patterson	-	347	-	-	347
Mr Hugh Davies	-	345	-	-	345

The above loan is unsecured, interest free and repayable on demand.

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