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Registered number: 11133226 LUCKY CAPE PICTURES LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 SEPTEMBER 2024
LUCKY CAPE PICTURES LIMITED CONTENTS
| Page
Accountants' report | 1
Balance sheet | 2
Notes to the financial statements | 3 - 6
LUCKY CAPE PICTURES LIMITED CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF LUCKY CAPE PICTURES LIMITED FOR THE YEAR ENDED 30 SEPTEMBER 2024 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Lucky Cape Pictures Limited for the year ended 30 September 2024 which comprise the 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 at https://www.icaew.com /regulation. This report is made solely to the Board of directors of Lucky Cape Pictures Limited, as a body, in accordance with the terms of our engagement letter dated 27 October 2022. Our work has been undertaken solely to prepare for your approval the financial statements of Lucky Cape Pictures Limited and state those matters that we have agreed to state to the Board of directors of Lucky Cape Pictures Limited, as a body, in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Lucky Cape Pictures Limited and its Board of directors, as a body, for our work or for this report. It is your duty to ensure that Lucky Cape Pictures 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 Lucky Cape Pictures Limited. You consider that Lucky Cape Pictures Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or review of the financial statements of Lucky Cape Pictures 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. BAGINSKY COHEN CHARTERED ACCOUNTANTS 930 HIGH ROAD LONDON N12 9RT 8 September 2025 Page 1
LUCKY CAPE PICTURES LIMITED REGISTERED NUMBER: 11133226 BALANCE SHEET AS AT 30 SEPTEMBER 2024
| 2024 | 2024 | 2023 | 2023
Note | £ | £ | £ | £
FIXED ASSETS |  |  |  |  |
Tangible assets | 4 |  | 35,873 |  | 5,927
CURRENT ASSETS |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 127,035 |  | 32,891 |
Cash at bank and in hand | 6 | 106,159 |  | 524,083 |
|  | 233,194 |  | 556,974 |
Creditors: amounts falling due within one year | 7 | (9,014) |  | (13,966) |
NET CURRENT ASSETS |  |  | 224,180 |  | 543,008
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 260,053 |  | 548,935
Creditors: amounts falling due after more than one year | 8 |  | (1,721,188) |  | (1,721,188)
NET LIABILITIES |  |  | (1,461,135) |  | (1,172,253)
CAPITAL AND RESERVES |  |  |  |  |
Called up share capital |  |  | 1 |  | 1
Share premium account |  |  | 70,000 |  | 70,000
Profit and loss account |  |  | (1,531,136) |  | (1,242,254)
|  |  | (1,461,135) |  | (1,172,253)
The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 8 September 2025.
P. GOLDIN
Director
Page 2
LUCKY CAPE PICTURES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024 1.ACCOUNTING POLICIES
| 1.1 | BASIS OF PREPARATION OF FINANCIAL STATEMENTS
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies (see note 2). The following principal accounting policies have been applied:
| 1.2 | GOING CONCERN
The accounts have been prepared on a going concern basis. The directors will provide financial support to allow the company to meet its liabilities as they fall due.
| 1.3 | INTEREST INCOME
Interest income is recognised in profit or loss using the effective interest method.
| 1.4 | FINANCE COSTS
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 1.5 | BORROWING COSTS
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 1.6 | PENSIONS
DEFINED CONTRIBUTION PENSION PLAN The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.
| 1.7 | TANGIBLE FIXED ASSETS
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Page 3
LUCKY CAPE PICTURES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024 1.ACCOUNTING POLICIES (CONTINUED)
| 1.7 | TANGIBLE FIXED ASSETS (CONTINUED)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Motor vehicles | - | 20% |
|  |  |  | Office equipment | - | 20% |
|  |  |  | Computer equipment | - | 20% |
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 1.8 | DEBTORS
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 1.9 | CASH AND CASH EQUIVALENTS
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 1.10 | CREDITORS
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
2. | JUDGMENTS IN APPLYING ACCOUNTING POLICIES AND KEY SOURCES OF ESTIMATION UNCERTAINTY
In the application of the company’s accounting policies, which are described in note 1, management is required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.
3. | EMPLOYEES
| The average monthly number of employees, including directors, during the year was 2 (2023 - 2).
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LUCKY CAPE PICTURES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024
4. | TANGIBLE FIXED ASSETS
|  | Motor vehicles | Computer equipment | Total
|  | £ | £ | £
| COST OR VALUATION |  |  |
| At 1 October 2023 | - | 7,409 | 7,409
| Additions | 35,850 | 1,583 | 37,433
| At 30 September 2024 | 35,850 | 8,992 | 44,842
| DEPRECIATION |  |  |
| At 1 October 2023 | - | 1,482 | 1,482
| Charge for the year on owned assets | 7,170 | 317 | 7,487
| At 30 September 2024 | 7,170 | 1,799 | 8,969
| NET BOOK VALUE |  |  |
| At 30 September 2024 | 28,680 | 7,193 | 35,873
| At 30 September 2023 | - | 5,927 | 5,927
5. | DEBTORS
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Intercompany loan | 48,500 | -
| Other debtors | 78,535 | 32,891
|  | 127,035 | 32,891
Included within other debtors due within one year is a loan to P Goldin, a director, amounting to £75,643 (2023: £31,950). This has been fully repaid within 9 months of the year end.
6. | CASH AND CASH EQUIVALENTS
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Cash at bank and in hand | 106,159 | 524,083
Page 5
LUCKY CAPE PICTURES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024
7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Trade creditors | 398 | 360
| Other taxation and social security | 6,115 | 11,286
| Other creditors | 11 | -
| Accruals and deferred income | 2,490 | 2,320
|  | 9,014 | 13,966
8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Other loans | 1,721,188 | 1,721,188
9. | LOANS
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| AMOUNTS FALLING DUE 1-2 YEARS |  |
| Other loans | 1,721,188 | 1,721,188
10. | PENSION COMMITMENTS
The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. Contributions totalling £nil (2023 - £nil) were payable to the fund at the balance sheet date and are included in creditors.
Page 6