REGISTERED NUMBER: 11532086 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 August 2026

for

Maritime Filming UK Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

A Anderson

REGISTERED OFFICE:

Office 1, Chandlery Building

Hamble Point Marina

Hamble-Le-Rice

Southampton

Hampshire

SO31 4NB

REGISTERED NUMBER:

11532086 (England and Wales)

ACCOUNTANTS:

Lane Monnington Welton

Chartered Accountants

Riverside View

Basing Road

Old Basing

Basingstoke

Hampshire

RG24 7AL

FIXED ASSETS

Tangible assets

4

23,401

36,253

Investments

5

9,314

-

32,715

36,253

CURRENT ASSETS

Debtors

6

225,519

61,944

Cash at bank

91,741

112,466

317,260

174,410

CREDITORS

Amounts falling due within one year

7

244,809

109,703

NET CURRENT ASSETS

72,451

64,707

TOTAL ASSETS LESS CURRENT LIABILITIES

105,166

100,960

PROVISIONS FOR LIABILITIES

9

5,849

8,964

NET ASSETS

99,317

91,996

CAPITAL AND RESERVES

Called up share capital

10

10

10

Retained earnings

99,307

91,986

SHAREHOLDERS' FUNDS

99,317

91,996

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 26 October 2026 and were signed by:

A Anderson - Director

1.	STATUTORY INFORMATION

Maritime Filming UK Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

33% on reducing balance

Computer equipment

-

25% on reducing balance

Financial instruments

Debtors and creditors payable/receivable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Loans and borrowings

Loans and borrowings are initially recognised at the transaction price, including transaction costs. Subsequently they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date, adjusted for indexation where applicable.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Impairment

Assets not measured at fair value are reviewed for any indication that an asset may be impaired at each balance sheet date. The directors review the carrying amount of the relevant assets and compare them to their market values and recoverable amounts. Where the carrying amount exceeds this, an impairment loss is recognised in profit or loss, unless the asset is carried at a revalued amount, where the impairment loss is a revaluation decrease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2025 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 September 2025

72,635

2,481

10,980

86,096

Additions

10,889

-

1,499

12,388

Disposals

(43,915

)

-

(2,950

)

(46,865

)

At 31 August 2026

39,609

2,481

9,529

51,619

DEPRECIATION

At 1 September 2025

44,233

818

4,792

49,843

Charge for year

5,818

549

1,611

7,978

Eliminated on disposal

(27,897

)

-

(1,706

)

(29,603

)

At 31 August 2026

22,154

1,367

4,697

28,218

NET BOOK VALUE

At 31 August 2026

17,455

1,114

4,832

23,401

At 31 August 2025

28,402

1,663

6,188

36,253

5.	FIXED ASSET INVESTMENTS

Investments (neither listed nor unlisted) were as follows:

31.8.26

31.8.25

£

£

Other investments

9,314

-

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.26

31.8.25

£

£

Trade debtors

214,820

56,403

Other debtors

10,699

5,541

225,519

61,944

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.26

31.8.25

£

£

Trade creditors

685

3,674

Amounts owed to group undertakings

88,188

19,235

Taxation and social security

150,102

84,294

Other creditors

5,834

2,500

244,809

109,703

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.8.26

31.8.25

£

£

Within one year

6,315

3,500

9.	PROVISIONS FOR LIABILITIES

31.8.26

31.8.25

£

£

Deferred tax

5,849

8,964

Deferred

tax

£

Balance at 1 September 2025

8,964

Accelerated capital allowances

(3,115

)

Balance at 31 August 2026

5,849

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.8.26

31.8.25

value:

£

£

10

Ordinary

1

10

10