The Hollywood movie star, who was found dead in his Manhattan apartment in February after a drug overdose, is said to have rejected his accountants suggestions regarding his children.

Philip, who starred in The Hunger Games back in 2013, is said to have disliked the idea of his kids being 'trust fund' children.

At the Manhattan Surrogate Court on Friday, Philip's accountant David Friedman recalled conversations with the actor where the idea of building a trust for his children was raised.

Attorney James Cahill, Jr., who has been appointed to protect the interests of Hoffman's children, Cooper, 10, Tallulah, seven, and Willa, five, revealed the actor's discussions with accountant David Friedman in the paperwork filed at Manhattan Surrogate's Court in New York City.

In the documents, obtained by the New York Post, Cahill, Jr. states that Friedman "recalled conversations with (Hoffman) in the year before his demise where the topic of a trust was raised for the kids and summarily rejected by him" because he didn't want them to grow up as "trust-fund kids".

The documents also reveal Hoffman wanted O'Donnell to be given spousal rights even though they were not married, with Friedman stating that the actor "simply did not believe in marriage".

The star's estimated $35million fortune is to be split between his long-term partner, who is also the mother of his children, Mimi O'Donnell.

With regards a cause of death for Philip, officials at the city's medical examiner's office conducted further toxicology and tissue tests, and the results have since revealed he had anti-anxiety medication benzodiazepines and stimulants amphetamines in his system, in addition to the illegal substances.

The mixing of heroin and cocaine is known as speedballing - the same combination which killed comedian John Belushi and actor River Phoenix.

Hoffman's death has been listed as accidental, while coroners ruled the official cause of death was acute mixed drug intoxication.

The celebrated actor had struggled with drug abuse in the past and checked himself into rehab last year to battle an addiction to heroin after 23 years of sobriety.