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REGISTERED NUMBER: 10401709 (England and Wales)















Moonriver Features Limited

Unaudited Financial Statements for the Year Ended 31 December 2023






Moonriver Features Limited (Registered number: 10401709)






Contents of the Financial Statements
for the Year Ended 31 December 2023




Page

Chartered Accountants' Report 1

Balance Sheet 2

Notes to the Financial Statements 4


Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Moonriver Features Limited

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 of Moonriver Features Limited for the year ended 31 December 2023 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Moonriver Features Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Moonriver Features Limited and state those matters that we have agreed to state to the Board of Directors of Moonriver Features Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Moonriver Features Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Moonriver Features Limited 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 loss of Moonriver Features Limited. You consider that Moonriver Features Limited 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 Moonriver Features Limited. 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.






Haggards Crowther LLP
Chartered Accountants
2nd Floor, Heathmans House
19 Heathmans Road
London
SW6 4TJ


5 September 2024

Moonriver Features Limited (Registered number: 10401709)

Balance Sheet
31 December 2023

31.12.23 31.12.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 375 1,356
Investments 5 50,000 50,000
50,375 51,356

CURRENT ASSETS
Stocks 88,882 88,882
Debtors 6 21,584 313,111
Cash at bank 405,221 417,504
515,687 819,497
CREDITORS
Amounts falling due within one year 7 30,540 63,968
NET CURRENT ASSETS 485,147 755,529
TOTAL ASSETS LESS CURRENT
LIABILITIES

535,522

806,885

CAPITAL AND RESERVES
Called up share capital 8 1 1
Retained earnings 9 535,521 806,884
SHAREHOLDERS' FUNDS 535,522 806,885

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 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.

Moonriver Features Limited (Registered number: 10401709)

Balance Sheet - continued
31 December 2023


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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 5 September 2024 and were signed on its behalf by:





Mr X Marchand - Director


Moonriver Features Limited (Registered number: 10401709)

Notes to the Financial Statements
for the Year Ended 31 December 2023

1. STATUTORY INFORMATION

Moon River Features Limited is a private company, limited by shares, registered in England and Wales. The address of the registered office is 31 Elms Crescent, London, England, SW4 8QE.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared in accordance with the micro-entity provisions of the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable to the Micro-entities Regime.

Significant judgements and estimates
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. In the opinion of the directors there are no judgements or key sources of estimation uncertainty that affect the preparation of the financial statements.

Turnover
Turnover is stated net of VAT. Turnover represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the value of the consideration due. Where a contract has only been partially completed at the balance sheet date, turnover represents the value of the services provided to date based on a proportion of the total contract value. Where payments are received from customers in advance of services provided, the amounts are recorded as Deferred Income and included as part of Creditors due within one year.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% on cost

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Pension costs and other post-retirement benefits
The company makes payments to a defined contribution pension scheme. Contributions payable to the pension scheme are charged to profit or loss in the period to which they relate.

Investments
Investments in an unlisted entity is stated at cost less impairment. At each balance sheet date, the investment is assessed for indicators of impairment and where there are indicators of impairment, recoverable amount is assessed. If recoverable amount is less than carrying amount, the investment is written down to recoverable amount by way of an impairment loss which is recognised in profit or loss.

Moonriver Features Limited (Registered number: 10401709)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
£   
COST
At 1 January 2023
and 31 December 2023 4,879
DEPRECIATION
At 1 January 2023 3,523
Charge for year 981
At 31 December 2023 4,504
NET BOOK VALUE
At 31 December 2023 375
At 31 December 2022 1,356

5. FIXED ASSET INVESTMENTS
Investment
in
content
£   
COST
At 1 January 2023
and 31 December 2023 50,000
NET BOOK VALUE
At 31 December 2023 50,000
At 31 December 2022 50,000

Fixed Asset Investment relate to an investment in film production, which is measured at cost. The investment was made to an unrelated company. In the opinion of directors, there was no change in fair value during the year.

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade debtors - 305,611
Other debtors 21,584 7,500
21,584 313,111

Moonriver Features Limited (Registered number: 10401709)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Amounts owed to group undertakings - 7,880
Taxation and social security 28,540 53,556
Other creditors 2,000 2,532
30,540 63,968

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.12.23 31.12.22
value: £    £   
100 Ordinary £0.01 1 1

9. RESERVES
Retained
earnings
£   

At 1 January 2023 806,884
Deficit for the year (71,363 )
Dividends (200,000 )
At 31 December 2023 535,521

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

Included in the year end Other debtors balance is an amount owed by the director to the company of £6,131 (2022 creditor: £532). During the year, the company made advances to a director amounting to £207,222 (2022: £Nil). The company received repayments of £200,559 (2022: £532). The outstanding balance is unsecured, not subject to interest and payable on demand.