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

COMPANY REGISTRATION NUMBER: 02179593

Ecosse Films Limited

Filleted Unaudited Accounts

30 September 2025

Ecosse Films Limited

Statement of Financial Position

30 September 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	5	4,337	4,963
Investments	6	27	27
		-------	-------
		4,364	4,990

Current assets

Debtors	7	4,123	66,041
Cash at bank and in hand		185,679	273,484
		---------	---------
		189,802	339,525

Creditors: amounts falling due within one year	8	( 42,952)		( 67,197)
		---------		---------
Net current assets			146,850	272,328
			---------	---------
Total assets less current liabilities			151,214	277,318

Creditors: amounts falling due after more than one year	9	( 22,740)	( 28,588)
		---------	---------
Net assets		128,474	248,730
		---------	---------

Capital and reserves

Called up share capital	990	990
Capital redemption reserve	10	10
Profit and loss account	127,474	247,730
	---------	---------
Shareholders funds	128,474	248,730
	---------	---------

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 30 September 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 .

Ecosse Films Limited

Statement of Financial Position (continued)

30 September 2025

These accounts were approved by the board of directors and authorised for issue on 25 September 2026 , and are signed on behalf of the board by:

R Bernstein

Director

Company registration number: 02179593

Ecosse Films Limited

Notes to the Accounts

Year ended 30 September 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.

Going concern

The directors have reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future and is well placed to manage its business risks successfully. Accordingly they continue to adopt the going concern basis in preparing the annual report and financial statements.

Disclosure exemptions

The entity satisfies the criteria of being a qualifying small entity as defined in FRS 102. As such, advantage has been taken of the following disclosure exemptions available under section 1A of FRS 102: (a) No cash flow statement has been presented for the company. (b) Disclosures in respect of financial instruments have not been presented.

Revenue recognition

Turnover represents amounts invoiced, net of value added tax. Where productions span the year-end, turnover is recognised in proportion to the level of completion of the production. Advances and Royalties Recoupable advances received are recognised as deferred income and released to the profit and loss account as the income is earned. Revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period provided that the outcome can be reliably estimated. When the outcome cannot be reliably estimated, revenue is recognised only to the extent that expenses recognised are recoverable.

Foreign currencies

Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Fixtures & Fittings	-	25% straight line

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

Defined contribution plans

The company contributes to personal pension plans for certain employees. The assets of these plans are held separately from those of the company in independent administered funds. The pension cost charge represents contributions payable by the company to the funds.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 4 (2024: 4 ).

5. Tangible assets

	Fixtures and fittings	Total
	£	£
Cost
At 1 October 2024	14,006	14,006
Additions	1,870	1,870
	--------	--------
At 30 September 2025	15,876	15,876
	--------	--------
Depreciation
At 1 October 2024	9,043	9,043
Charge for the year	2,496	2,496
	--------	--------
At 30 September 2025	11,539	11,539
	--------	--------
Carrying amount
At 30 September 2025	4,337	4,337
	--------	--------
At 30 September 2024	4,963	4,963
	--------	--------

6. Investments

	Other investments other than loans
	£
Cost
At 1 October 2024 and 30 September 2025	27
	----
Impairment
At 1 October 2024 and 30 September 2025	–
	----

Carrying amount
At 30 September 2025	27
	----
At 30 September 2024	27
	----

The company owns 100% of the issued share capital of the companies listed below:

Aggregate capital and reserves

	2025	2024
	£	£
Ecosse TV Productions Limited	1	1
The Monarch of the Glen Production Company Limited	10	10
Wilderness Films Limited	1	1
Becoming Jane Films Limited	1	1
Brideshead Films Limited	1	1
Wuthering Heights Films Limited	1	1
Lennon Films Limited	1	1
Charlotte Gray Limited	1	1
Ecosse Musicals Limited	1	1
Decoy Productions Limited	1	1
Caught in Flight Films Limited	1	1
Life of Crime Limited	1	1


	£	£
Fleming Films Limited	1	1
GNO Films Limited	1	1
Anna Films Limited	1	1
Second Bed Films Limited	1	1
Florence Nightingale Films Limited	1	1
Great Escaper Limited	1	1

Profit and (loss) for the year

	2025	2024
	£	£
Ecosse TV Productions Limited	–	–
The Monarch of the Glen Production Company Limited	–	–
Wilderness Films Limited	–	–
Becoming Jane Films Limited	–	–
Brideshead Films Limited	–	–
Wuthering Heights Films Limited	–	–
Lennon Films Limited	–	–
Charlotte Gray Limited	–	–
Ecosse Musicals Limited	–	–
Decoy Productions Limited	–	–
Caught in Flight Films Limited	–	–
Life of Crime Limited	–	–


	£	£
Fleming Films Limited	–	–
GNO Films Limited	–	–

Anna Films Limited	–	–
Second Bed Films Limited	–	–
Florence Nightingale Films Limited	–	–
Great Escaper Limited	–	–

All subsidiaries are incorporated in the UK and have one class of ordinary shares.

7. Debtors

	2025	2024
	£	£
Trade debtors	998	65,921
Other debtors	3,125	120
	-------	--------
	4,123	66,041
	-------	--------

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	5,848	5,848
Trade creditors	24,790	52,413
Amounts owed to group undertakings and undertakings in which the company has a participating interest	27	27
Social security and other taxes	1,614	3,385
Other creditors	10,673	5,524
	--------	--------
	42,952	67,197
	--------	--------

9. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	22,740	28,588
	--------	--------

10. Related party transactions

During the year, £110,000 (2024: £77,000) was paid to Douglas Rae and £77,000 (2024: £97,000) was paid to Robert Bernstein for their services as producer. The company has taken advantage of Section 33 of FRS 102 from disclosing transactions entered into between two or more members of a group, where any subsidiary undertaking which is a party to the transaction is wholly owned by a member of that group. No further transactions with related parties were undertaken such as are required to be disclosed under FRS 102.