01 February 2025 false No description of principal activity HyperTax 2026.01 08380877business:PrivateLimitedCompanyLtd2025-02-012026-01-31 08380877business:AuditExempt-NoAccountantsReport2025-02-012026-01-31 08380877business:FilletedAccounts2025-02-012026-01-31 083808772025-02-012026-01-31 083808772026-01-31 083808772025-01-31 083808772024-02-012025-01-31 083808772025-01-31 08380877business:Director12025-02-012026-01-31 08380877business:Director12026-01-31 08380877business:Director12025-01-31 08380877business:RegisteredOffice2025-02-012026-01-31 08380877core:WithinOneYear2026-01-31 08380877core:AfterOneYear2026-01-31 08380877business:SmallEntities2025-02-012026-01-31 08380877core:WithinOneYear2025-01-31 08380877core:AfterOneYear2025-01-31 08380877core:ShareCapitalcore:PreviouslyStatedAmount2026-01-31 08380877core:ShareCapitalcore:PreviouslyStatedAmount2025-01-31 08380877core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2026-01-31 08380877core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-01-31 08380877core:PreviouslyStatedAmount2026-01-31 08380877core:PreviouslyStatedAmount2025-01-31 08380877core:LandBuildings2025-02-012026-01-31 08380877core:PlantMachinery2025-02-012026-01-31 08380877core:MotorVehicles2025-02-012026-01-31 08380877core:FurnitureFittings2025-02-012026-01-31 08380877core:ComputerEquipment2025-02-012026-01-31 08380877core:OtherPropertyPlantEquipment2025-02-012026-01-31 08380877core:LandBuildings2025-01-31 08380877core:PlantMachinery2025-01-31 08380877core:MotorVehicles2025-01-31 08380877core:FurnitureFittings2025-01-31 08380877core:ComputerEquipment2025-01-31 08380877core:LandBuildings2026-01-31 08380877core:PlantMachinery2026-01-31 08380877core:MotorVehicles2026-01-31 08380877core:FurnitureFittings2026-01-31 08380877core:ComputerEquipment2026-01-31 iso4217:GBP xbrli:pure
Company Registration No. 08380877 (England & Wales)
Picture Book Films Ltd
Unaudited Accounts
for the period ended 31 January 2026
Picture Book Films Ltd
Statement of financial position
as at 31 January 2026
2026
2025
Fixed assets
Tangible assets
6
8,051
5,354
8,051
5,354
Current assets
Debtors
7
20,596
5,785
Cash at bank and in hand
208,581
284,062
229,177
289,847
Creditors: amounts falling due within one year
8
(47,382)
(72,302)
Net current assets
181,795
217,545
Total assets less current liabilities
189,847
222,899
Provisions for liabilities
Deferred tax
(1,530)
(1,262)
(1,530)
(1,262)
Net assets
188,317
221,637
Capital and reserves
Called up share capital
1
1
Profit and loss account
188,316
221,636
Shareholder funds
188,317
221,637
For the period ending 31 January 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 in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities.
The financial statements were approved by the Board of Directors and authorised for issue on 22 October 2026 and were signed on its behalf by .............................................................. JOHNSON, James Alexander Rawdon Director Company Registration Number: 08380877
Currency: GBP (£) / Company Registration No. 08380877 (England & Wales)
2
Picture Book Films Ltd
Notes to the Accounts
for the period ended 31 January 2026
1. Statutory information
Picture Book Films Ltd is a private company, limited by shares, registered in England & Wales, registration number 08380877. The registered office is Newhaven Enterprise Centre, Denton Island, Newhaven, East Sussex, BN9 9BA.
2. Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3. Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
4. Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures and Fittings
- 25% straight line
Computer Equipment
- 33% straight line
5. Average number of employees
During the period the average number of employees was 2 (2025: 3).
6. Tangible fixed assets
Fixtures &
Computer
Total
fittings
equipment
Cost or valuation
At cost
At cost
At 1 February 2025
4,216
72,681
76,897
Additions
200
8,675
8,875
Disposals
(1,047)
(10,077)
(11,124)
At 31 January 2026
3,369
71,279
74,648
Depreciation
At 1 February 2025
3,378
68,165
71,543
Charge for the year
842
5,335
6,177
On disposals
(1,047)
(10,077)
(11,124)
At 31 January 2026
3,173
63,423
66,597
Net book value
At 31 January 2026
196
7,856
8,051
At 31 January 2025
838
4,516
5,354
Currency: GBP (£)
3
Picture Book Films Ltd
Notes to the Accounts (continued)
for the period ended 31 January 2026
7. Debtors
2026
2025
Amounts falling due within one year
Trade debtors
-
1,140
Accrued income and prepayments
19,546
3,595
Other debtors
1,050
1,050
20,596
5,785
8. Creditors: amounts falling due within one period
2026
2025
VAT
5,313
7,697
Trade creditors
756
3,041
Taxes and social security
7,841
32,782
Other creditors
31,230
26,541
Accruals
2,242
2,241
47,382
72,302
Currency: GBP (£)
4