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REGISTERED NUMBER: 04428102 (England and Wales)
















Financial Statements

for the Year Ended 31 March 2024

for

Lunar Film And Television Ltd

Lunar Film And Television Ltd (Registered number: 04428102)

Contents of the Financial Statements
for the Year Ended 31 March 2024










Page

Company Information 1

Report of the Accountants 2

Balance Sheet 3

Notes to the Financial Statements 5


Lunar Film And Television Ltd

Company Information
for the Year Ended 31 March 2024







DIRECTORS: P D Leigh
Ms A C Sheppard Fidler





SECRETARY: P D Leigh





REGISTERED OFFICE: The Hide
Firs Road
Pinfarthings
Stroud
Gloucestershire
GL5 5JJ





REGISTERED NUMBER: 04428102 (England and Wales)





ACCOUNTANTS: GCSD Accountants Limited
701 Stonehouse Park
Sperry Way
Stonehouse
Gloucestershire
GL10 3UT

Lunar Film And Television Ltd

Report of the Accountants to the Directors of
Lunar Film And Television Ltd


The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements and the related notes from the company's accounting records and from information and explanations you have given us.

This report is made solely to the Board of Directors as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements and state those matters that we have agreed to state to the Board of Directors, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that the Company has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit. You consider that the Company is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of the Company. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






GCSD Accountants Limited


3 September 2024

Lunar Film And Television Ltd (Registered number: 04428102)

Balance Sheet
31 March 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 44,011 46,697

CURRENT ASSETS
Debtors 5 23,936 3,225
Cash at bank 45,858 26,334
69,794 29,559
CREDITORS
Amounts falling due within one year 6 37,900 33,016
NET CURRENT ASSETS/(LIABILITIES) 31,894 (3,457 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

75,905

43,240

CREDITORS
Amounts falling due after more than
one year

7

(14,842

)

(17,717

)

PROVISIONS FOR LIABILITIES (10,922 ) (8,798 )
NET ASSETS 50,141 16,725

Lunar Film And Television Ltd (Registered number: 04428102)

Balance Sheet - continued
31 March 2024

2024 2023
Notes £    £    £    £   
CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 50,139 16,723
50,141 16,725

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 3 September 2024 and were signed on its behalf by:





P D Leigh - Director


Lunar Film And Television Ltd (Registered number: 04428102)

Notes to the Financial Statements
for the Year Ended 31 March 2024


1. STATUTORY INFORMATION

Lunar Film And Television 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 the cost less estimated residual value of each asset over its estimated useful life.
Fixtures, fittings & equipment - 20% on cost
Motor vehicles - 25% on reducing balance

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.

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.

Lunar Film And Television Ltd (Registered number: 04428102)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024


2. ACCOUNTING POLICIES - continued

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 3 ) .

4. TANGIBLE FIXED ASSETS
Fixtures,
fittings Motor
& equipment vehicles Totals
£    £    £   
COST
At 1 April 2023 358,459 18,995 377,454
Additions 15,427 - 15,427
At 31 March 2024 373,886 18,995 392,881
DEPRECIATION
At 1 April 2023 312,587 18,170 330,757
Charge for year 17,907 206 18,113
At 31 March 2024 330,494 18,376 348,870
NET BOOK VALUE
At 31 March 2024 43,392 619 44,011
At 31 March 2023 45,872 825 46,697

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 23,936 3,225

Lunar Film And Television Ltd (Registered number: 04428102)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024


6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Hire purchase contracts - 10,016
Trade creditors 2,818 (44 )
Taxation and social security 28,920 647
Other creditors 6,162 22,397
37,900 33,016

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Other creditors 14,842 17,717

Amounts falling due in more than five years:

Repayable by instalments
Other loans more 5yrs instal 3,350 6,225

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2024 and 31 March 2023:

2024 2023
£    £   
P D Leigh and Ms A C Sheppard Fidler
Balance outstanding at start of year (16,473 ) (18,123 )
Amounts advanced 77,656 44,244
Amounts repaid (41,327 ) (42,594 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 19,856 (16,473 )

The director's loan account was repaid in full within 9 months of the year end.