| ALS FILM LIMITED |
| Registered number: |
15198042 |
| Balance Sheet |
| as at 31 October 2025 |
|
| Notes |
|
|
2025 |
|
|
2024 |
| £ |
£ |
| Current assets |
| Work in progress |
|
|
- |
|
|
621,414 |
| Debtors |
3 |
|
609,624 |
|
|
80,396 |
| Cash at bank and in hand |
|
|
3,903 |
|
|
60,615 |
|
|
|
613,527 |
|
|
762,425 |
|
| Creditors: amounts falling due within one year |
4 |
|
(603,527) |
|
|
(765,156) |
|
| Net current assets/(liabilities) |
|
|
|
10,000 |
|
|
(2,731) |
|
| Net assets/(liabilities) |
|
|
|
10,000 |
|
|
(2,731) |
|
|
|
|
|
|
|
|
| Capital and reserves |
| Called up share capital |
|
|
|
1 |
|
|
1 |
| Profit and loss account |
|
|
|
9,999 |
|
|
(2,732) |
|
| Shareholders' funds |
|
|
|
10,000 |
|
|
(2,731) |
|
|
|
|
|
|
|
|
| The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006. |
| The members have not required the company to obtain an audit in accordance with section 476 of the Act. |
| The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. |
| The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies. |
|
|
|
|
| Mr. Sarwar Mohammad |
| Director |
| Approved by the board on 1 October 2026 |
|
| ALS FILM LIMITED |
| Notes to the Accounts |
| for the year ended 31 October 2025 |
|
|
| 1 |
Accounting policies |
|
|
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). |
|
|
Turnover |
|
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. The Company produced the British qualifying film titled as "Kaadhal Reset Repeat (pka: This is also a Love Story)" (the Film). All of the tunrover recognised by the Company relates only to this Film. |
|
|
Cost of sales |
|
Production cost of the Film is recognised in the profit & loss account as cost of sales on delivery of the Film to the Commissioning producer/financier. |
|
|
Work in progress |
|
Work in progress is measured at the lower of cost and estimated selling price less costs to complete and sell. Production cost of the Film at the last year balance sheet date was carried forward as work in progress on the basis that it was deemed recoverable from the future income/revenue of the Film. In the current year, work in progress is transferred to cost of sales. |
|
|
Debtors |
|
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. |
|
|
Creditors |
|
Short term creditors are measured at transaction price (which is usually the invoice price). |
|
|
Taxation |
|
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. The tax credit claimed relates to the Film. Deferred tax assets based on timing differences is not applicable in respect of this Company's claim for film tax credits. |
|
|
| 2 |
Employees |
2025 |
|
2024 |
| Number |
Number |
|
|
Average number of persons employed by the company |
0 |
|
9 |
|
|
|
|
|
|
|
|
|
|
| 3 |
Debtors |
2025 |
|
2024 |
| £ |
£ |
|
|
Trade debtors |
391,036 |
|
- |
|
Prepaid expenses |
|
|
|
|
- |
|
78,056 |
|
Other debtors |
218,588 |
|
2,340 |
|
|
|
|
|
|
609,624 |
|
80,396 |
|
|
|
|
|
|
|
|
|
|
| 4 |
Creditors: amounts falling due within one year |
2025 |
|
2024 |
| £ |
£ |
|
|
Trade creditors |
474,287 |
|
17,216 |
|
Advance for expenses |
|
|
|
|
- |
|
745,000 |
|
Other creditors |
129,240 |
|
2,940 |
|
|
|
|
|
|
603,527 |
|
765,156 |
|
|
|
|
|
|
|
|
|
|
| 5 |
Related party transactions |
|
|
For the year ending 31 October 2025, producer fee accrued for Mr. Sarwar Mohammad for £10,000 (31/10/2024: £9,675).
As at 31 October 2025, short term loan payable to Denvi Production Limited is £8,940 (31/10/2024: £2,940).
Mr. Sarwar Mohammad, director of Denvi Production Limited is a director and PSC of the Company.
The director of companies confirm that all transactions between these companies has been on arms length basis. |
|
|
| 6 |
Controlling party |
|
|
Mr Sarwar Mohammad is the current PSC and ultimate controlling party of the Company. |
|
|
| 7 |
Other information |
|
|
ALS FILM LIMITED is a private company limited by shares and incorporated in England. Its registered office is: |
|
c/o Suite F |
|
1-3 Canfield Place |
|
London |
|
NW6 3BT |