ACCOUNTS - Final Accounts

Analysis of the maturity of loans is given below:

Registered number: 08938304

SPOOKY FILMS LIMITED

UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 MARCH 2026


SPOOKY FILMS LIMITED

CONTENTS

	Page
Statement of Financial Position	1 - 2
Notes to the Financial Statements	3 - 7


SPOOKY FILMS LIMITED REGISTERED NUMBER:08938304

STATEMENT OF FINANCIAL POSITION

AS AT 30 MARCH 2026

		2026		2025
Note		£		£

Fixed assets
Tangible assets	4		27,147		30,910
Current assets
Debtors: amounts falling due within one year	5	2,658		1,004
Cash at bank and in hand		38,477		44,317
		41,135		45,321
Creditors: amounts falling due within one year	6	(22,769)		(27,732)
Net current assets			18,364		17,586
Total assets less current liabilities			45,511		48,496
Creditors: amounts falling due after more than one year	7		-		(2,840)
			45,511		45,656
Provisions for liabilities
Deferred tax	9		(6,787)		(7,727)
Net assets			38,724		37,929

Capital and reserves
Called up share capital	10	100	100
Profit and loss account		38,624	37,829
		38,724	37,929

Page 1


SPOOKY FILMS LIMITED REGISTERED NUMBER:08938304

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 30 MARCH 2026

The Director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The Director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

D R Churchyard

Director

Date: 1 November 2026

The notes on pages 3 to 7 form part of these financial statements.

Page 2


SPOOKY FILMS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 MARCH 2026

1.	General information

Spooky Films Limited is a limited liability company registered in England and Wales with its registered office at 38b Windsor Road, London, E10 5LR.

The principle activity of the company was that of camera operators.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Turnover

Turnover comprises revenue recognised by the company in respect of goods and services supplied
during the period, exclusive of Value Added Tax and trade discounts.

2.3

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Plant and machinery

25% reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.4

Debtors

Short term debtors are measured at transaction price, less any impairment

2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty.

Page 3


SPOOKY FILMS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 MARCH 2026

2.Accounting policies (continued)

2.6

Creditors

Short term creditors are measured at the transaction price.

2.7

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

2.8

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid

2.9

Interest income

Interest income is recognised in profit or loss using the effective interest method.

2.10

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

2.11

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:

∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and

∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

Page 4


SPOOKY FILMS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 MARCH 2026

Employees

The average monthly number of employees, including directors, during the year was 1 (2025 - 1).

4.	Tangible fixed assets

		Plant and machinery
		£
	Cost
	At 31 March 2025	129,297
	Additions	5,287
	At 30 March 2026	134,584
	Depreciation
	At 31 March 2025	98,388
	Charge for the year on owned assets	9,049
	At 30 March 2026	107,437
	Net book value
	At 30 March 2026	27,147
	At 30 March 2025	30,910

Debtors

					2026	2025
					£	£


Trade debtors	2,658	1,004

Page 5


SPOOKY FILMS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 MARCH 2026

6.	Creditors: Amounts falling due within one year
		2026	2025
		£	£

Bank loans	2,840	6,697
Other taxation and social security	16,647	18,697
Other creditors	602	8
Accruals and deferred income	2,680	2,330
	22,769	27,732

7.	Creditors: Amounts falling due after more than one year
		2026	2025
		£	£

	Bank loans	-	2,840

Amounts falling due within one year
Bank loans	2,840	6,697

Amounts falling due 2-5 years
Bank loans	-	2,840

	2,840	9,537

Page 6


SPOOKY FILMS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 MARCH 2026

9.	Deferred taxation

		2026
		£

	At beginning of year	(7,727)
	Charged to profit or loss	940
	At end of year	(6,787)

The provision for deferred taxation is made up as follows:
	2026	2025
	£	£

Accelerated capital allowances

(6,787)

(7,727)

10.	Share capital
		2026	2025
		£	£

Authorised, allotted, called up and fully paid

100 (2025 - 100) Ordinary shares of £1 each	100	100

Page 7