BIG SCREEN PRODUCTIONS 8 LLP

• ⚠

  Material uncertainty over going concern

  In forming our opinion, we have considered the adequacy of the disclosures made in the notes of the financial statements regarding the Company's ability to continue as a going concern, the note highlights that the financial statements have not been prepared on a going concern basis.

Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. About these numbers

• Turnover

  -273.9%

  £19,803 → -£34,445

• Cash

  —

  Not reported

• Net assets

  +1,184.9%

  £1,852 → £23,797

• Employees

  —

  Not reported

• Profit before tax

  +1,025.7%

  £13,190 → £148,480

Each % is (latest − prior) ÷ |prior| for the line item as filed. The comparison is only shown when the latest and prior accounts cover broadly equal-length periods — short or long stubs (typical around incorporation or a year-end change) are suppressed rather than misrepresented. Lines a company doesn't report are omitted. About these numbers

Margins divide P&L lines by turnover. Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Margin ratios are hidden where reported turnover is too small relative to profit to yield a meaningful figure — typical of holding companies whose income is mostly subsidiary dividends rather than trading revenue. Sector-distribution context coming next.

Accounting basis

FRS 102 §1A

Reporting scope

Standalone (parent only)

Abridged

Yes — abridged accounts (limited disclosure)

Auditor

Moore Kingston Smith LLP

Audit opinion

Unqualified (clean)

Going concern

Material uncertainty disclosed

“In forming our opinion, we have considered the adequacy of the disclosures made in the notes of the financial statements regarding the Company's ability to continue as a going concern, the note highlights that the financial statements have not been prepared on a going concern basis.”

Significant events

• “On 26 July 2019, Inside Track Productions LLP, Ingenious Film Partners 2 LLP and Ingenious Games LLP received the Upper Tribunal decision regarding enquiry closure notices issued by HMRC, which concluded the Partnerships were not 'trading' and did not have a 'view to profit'.”
• “The Partnerships were granted permission to appeal the Upper Tribunal decision, and the Court of Appeal found in favour of Inside Track and IFP Partnerships on 'trading' and 'view to profit' on 4 August 2021.”
• “The Court of Appeal dismissed Ingenious Games' appeal on 'trading', and the Supreme Court of Appeal refused permission to appeal the Court of Appeal's decision for Ingenious Games.”
• “The Inside Track, IFP and Ingenious Games partnerships litigation has concluded. The final treatment of BSP 8's tax remains to be confirmed as part of an ongoing HMRC enquiry.”
• “In June 2024, the Partnership disposed of its Film Rights in the studio films 'The A-Team', 'Gulliver's Travels' and 'Percy Jackson'.”
• “No provision for the potential tax impact has been made in the partnership's financial statements where it has submitted its tax returns as a body corporate subject to corporation tax.”

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

Filings

14

last 12 months

Capital events

0

last 24 months

Officers appointed

0

last 12 months

Officers resigned

0

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.