SUBLIME FILMS LTD


Director	L ROEHRIG


Company Secretary	AURIA ACCOUNTANCY LIMITED


Registered Address	C/O Auria
	48 Warwick Street
	London
	W1B 5AW


Registered Number	06006194 (England and Wales)

Balance Sheet as at
31 December 2025

	Notes	31 Dec 2025		31 Mar 2025
		£	£	£	£
Fixed assets
Tangible assets	3		4,657		5,818
			4,657		5,818
Current assets
Debtors	4	18,211		14,063
Cash at bank and on hand		25,135		27,092
		43,346		41,155
Creditors amounts falling due within one year	5	(18,213)		(25,502)
Net current assets (liabilities)			25,133		15,653
Total assets less current liabilities			29,790		21,471
Net assets			29,790		21,471
Capital and reserves
Called up share capital			2		2
Profit and loss account			29,788		21,469
Shareholders' funds			29,790		21,471

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 Director acknowledges 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 financial statements were approved and authorised for issue by the Director on 22 September 2026, and are signed on its behalf by:

L ROEHRIG
Director
Registered Company No. 06006194

SUBLIME FILMS LTD

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

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Going concern
	At the time of approving the financial statements, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the director continues to adopt the going concern basis of accounting in preparing the financial statements.

	Turnover policy
	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.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	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.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Straight line (years)
	Plant and machinery	5
	Office Equipment	5

2.	Average number of employees


		2025		2025
	Average number of employees during the year	1		1

3.	Tangible fixed assets

	Plant & machinery	Office Equipment	Total
	£	£	£
Cost or valuation
At 01 April 25	14,902	5,483	20,385
Additions	-	1,144	1,144
At 31 December 25	14,902	6,627	21,529
Depreciation and impairment
At 01 April 25	12,169	2,398	14,567
Charge for year	1,086	1,219	2,305
At 31 December 25	13,255	3,617	16,872
Net book value
At 31 December 25	1,647	3,010	4,657
At 31 March 25	2,733	3,085	5,818

4.	Debtors: amounts due within one year

	2025	2025
	£	£
Trade debtors / trade receivables	-	14,063
Other debtors	18,211	-
Total	18,211	14,063

5.	Creditors: amounts due within one year

	2025	2025
	£	£
Trade creditors / trade payables	3,195	-
Taxation and social security	15,018	25,386
Other creditors	-	116
Total	18,213	25,502


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.