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Registered number: 05450741
Wish Films Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Contents
Page
Balance Sheet 1—2
Statement of Changes in Equity 3
Notes to the Financial Statements 4—5
Page 1
Balance Sheet
Registered number: 05450741
2026 2025
Notes £ £ £ £
FIXED ASSETS
Investments 4 4 4
4 4
CURRENT ASSETS
Debtors 5 796 505
Cash at bank and in hand 1,221 10,715
2,017 11,220
Creditors: Amounts Falling Due Within One Year 6 (5,654 ) (6,235 )
NET CURRENT ASSETS (LIABILITIES) (3,637 ) 4,985
TOTAL ASSETS LESS CURRENT LIABILITIES (3,633 ) 4,989
NET (LIABILITIES)/ASSETS (3,633 ) 4,989
CAPITAL AND RESERVES
Called up share capital 7 80 80
Share premium account 997 997
Other reserves 23 23
Profit and Loss Account (4,733 ) 3,889
SHAREHOLDERS' FUNDS (3,633) 4,989
Page 1
Page 2
For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Ian Williamson
Director
14/10/2026
The notes on pages 4 to 5 form part of these financial statements.
Page 2
Page 3
Statement of Changes in Equity
Share Capital Share Premium Other reserves Profit and Loss Account Total
£ £ £ £ £
As at 1 April 2024 80 997 23 4,345 5,445
Loss for the year and total comprehensive income - - - (456 ) (456)
As at 31 March 2025 and 1 April 2025 80 997 23 3,889 4,989
Loss for the year and total comprehensive income - - - (8,622 ) (8,622)
As at 31 March 2026 80 997 23 (4,733 ) (3,633)
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Wish Films Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05450741 . The registered office is The Waldens, Pondside, Graveley Nr Hitchin, SG4 7LG.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 3 years straight line
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2025: NIL)
- -
4. Investments
Unlisted
£
Cost or Valuation
As at 1 April 2025 4
As at 31 March 2026 4
Provision
As at 1 April 2025 -
As at 31 March 2026 -
Net Book Value
As at 31 March 2026 4
As at 1 April 2025 4
The company owns the entire issued share capital of Melody Productions Limited, Wibbly Pig Limited and Florrie's Dragon Ltd. None of these companies traded during the year.

The company also formed Wish Arenas Ltd, as a wholly owned subsidiary on the 18 November 2022 with a share capital of £1 . This company has also not commenced to trade at the balance sheet date.
Page 4
Page 5
5. Debtors
2026 2025
£ £
Due within one year
Prepayments and accrued income 796 -
VAT - 505
796 505
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
VAT 19 -
Other creditors 4,373 4,372
Accruals and deferred income 1,260 1,861
Amounts owed to subsidiaries 2 2
5,654 6,235
7. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 80 80
Page 5