Merman Films Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 09762672

Merman Films Limited

Filleted Unaudited Accounts

31 December 2025

Merman Films Limited

Statement of Financial Position

31 December 2025

	2025	2024
Note	£	£

Current assets

Stocks		16,250	5,000
Debtors	4	4,289	25,288
Cash at bank and in hand		8,568	9,890
		--------	--------
		29,107	40,178

Creditors: amounts falling due within one year	5	( 24,822)	( 33,382)
		--------	--------
Net current assets		4,285	6,796
		-------	-------
Total assets less current liabilities		4,285	6,796
		-------	-------
Net assets		4,285	6,796
		-------	-------

Capital and reserves

Called up share capital	6	200	200
Profit and loss account		4,085	6,596
		-------	-------
Shareholders funds		4,285	6,796
		-------	-------

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476 ;

- 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 were approved by the board of directors and authorised for issue on 23 September 2026 , and are signed on behalf of the board by:

J J Sidey

Director

Company registration number: 09762672

Merman Films Limited

Notes to the Accounts

Year ended 31 December 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 10 Orange Street, Haymarket, London, WC2H 7DQ, United Kingdom.

2. Statement of compliance

These accounts have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The accounts have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The accounts are prepared in sterling, which is the functional currency of the entity.

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 the transaction. Exchange differences are taken into account in arriving at the operating profit.

Significant estimation technique adopted

Accruals are estimated by reference to purchase orders raised at the period end and estimates to complete. Payments received on account are estimated by reference to percentage of completion of the television production, as noted in "Turnover" above.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

4. Debtors

	2025	2024
	£	£
Amounts owed by group undertakings	2,800	23,610
Prepayments and accrued income	340	340
VAT recoverable	889	1,078
Other debtors	260	260
	-------	--------
	4,289	25,288
	-------	--------

5. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	2,340	–
Amounts owed to group undertakings	20,482	20,482
Accruals and deferred income	2,000	12,900
	--------	--------
	24,822	33,382
	--------	--------

6. Called up share capital

Issued, called up and fully paid

	2025		2024
	No.	£	No.	£
Ordinary shares of £ 1 each	200	200	200	200
	----	----	----	----

7. Related party transactions

No transactions with related parties were undertaken such as are required to be disclosed under FRS 102.