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REGISTERED NUMBER: 06134475 (England and Wales)













UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023

FOR

HAMMER PRODUCTIONS LIMITED

HAMMER PRODUCTIONS LIMITED (REGISTERED NUMBER: 06134475)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 December 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


HAMMER PRODUCTIONS LIMITED

COMPANY INFORMATION
for the Year Ended 31 December 2023







DIRECTORS: J E Gore
J A J Lack





REGISTERED OFFICE: 16 Soho Square
London
United Kingdom
W1D 3QH





REGISTERED NUMBER: 06134475 (England and Wales)





ACCOUNTANTS: Oury Clark Chartered Accountants
Herschel House
58 Herschel Street
Slough
Berkshire
SL1 1PG

HAMMER PRODUCTIONS LIMITED (REGISTERED NUMBER: 06134475)

BALANCE SHEET
31 December 2023

31.12.23 31.12.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - 899,839
Investments 5 - -
- 899,839

CURRENT ASSETS
Debtors 6 944 -

CREDITORS
Amounts falling due within one year 7 11,387 8,443
NET CURRENT LIABILITIES (10,443 ) (8,443 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(10,443

)

891,396

CAPITAL AND RESERVES
Called up share capital 8 1 1
Retained earnings (10,444 ) 891,395
SHAREHOLDERS' FUNDS (10,443 ) 891,396

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.

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 31 January 2025 and were signed on its behalf by:





J A J Lack - Director


HAMMER PRODUCTIONS LIMITED (REGISTERED NUMBER: 06134475)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 December 2023

1. STATUTORY INFORMATION

Hammer Productions Limited 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.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Intangible assets
Intangible assets partly relate to pre-production costs incurred on identifiable projects where there is a reasonable expectation that the costs will be reimbursed through future production. Costs include acquisition of film rights or writing costs.

Intangible assets capitalised can also be costs incurred during production where there is a reasonable expectation that future economic benefit will arise from the film being produced. Production costs capitalised are only costs directly attributable to specifically identifiable projects under production.

Both production costs and pre-production costs capitalised are reviewed for impairment where circumstances indicate that the cost will not be subsequently recovered.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost less any provision for impairment.

Financial instruments
Basis Financial Instruments as covered by Section 11 of FRS102 are measured at amortised cost. The company does not have any Other Financial Instruments as covered by Section 12 of FRS102.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

HAMMER PRODUCTIONS LIMITED (REGISTERED NUMBER: 06134475)

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 NIL (2022 - NIL).

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 January 2023 1,775,434
Disposals (1,775,434 )
At 31 December 2023 -
AMORTISATION
At 1 January 2023 875,595
Eliminated on disposal (875,595 )
At 31 December 2023 -
NET BOOK VALUE
At 31 December 2023 -
At 31 December 2022 899,839

5. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 January 2023
and 31 December 2023 1
PROVISIONS
At 1 January 2023
and 31 December 2023 1
NET BOOK VALUE
At 31 December 2023 -
At 31 December 2022 -

The company's investments at the Balance Sheet date in the share capital of companies include the following:

Squid Productions Limited
Registered office: England & Wales
Nature of business: Film production
%
Class of shares: holding
Ordinary 100.00

HAMMER PRODUCTIONS LIMITED (REGISTERED NUMBER: 06134475)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 December 2023

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Other debtors 944 -

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Amounts owed to group undertakings 7,387 6,443
Other creditors & accruals 4,000 2,000
11,387 8,443

8. CALLED UP SHARE CAPITAL

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

9. ULTIMATE PARENT COMPANY

The ultimate parent company by virtue of indirect shareholding is Hammer Film & Productions Holdings Limited.

10. ULTIMATE CONTROLLING PARTY

The controlling party is J E Gore.

11. SECURED DEBTS

John Gore has fixed and floating charges with negative pledge over all the assets of the company.

The Irish Film Board has a fixed charge over all rights, titles and interests solely relating to the motion picture "the wake wood".