ACCOUNTS - Final Accounts preparation

Registered number: 15473282

LUMINA PUNCH PRODUCTIONS LIMITED

UNAUDITED

FINANCIAL STATEMENTS

FOR THE PERIOD 7 FEBRUARY 2024 TO 31 DECEMBER 2024


LUMINA PUNCH PRODUCTIONS LIMITED REGISTERED NUMBER:15473282

BALANCE SHEET

AS AT 31 DECEMBER 2024

		2024
Note		£


Current assets
Debtors: amounts falling due within one year	4	126,905
		126,905
Creditors: amounts falling due within one year	5	(133,039)
Net current liabilities			(6,134)
Total assets less current liabilities			(6,134)

Net liabilities			(6,134)

Capital and reserves
Called up share capital	6	100
Profit and loss account		(6,234)
		(6,134)

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 period 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 profit and loss account 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 by:

T Benski

Director

Date: 29 September 2025

The notes on pages 2 to 4 form part of these financial statements.

Page 1


LUMINA PUNCH PRODUCTIONS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2024

1.	General information

Lumina Punch Productions Limited is a private company, limited by shares, registered in England and Wales, registration number 15473282. The registered office address is Elsley Court, 20-22 Great Titchfield Street, London, W1W 8BE.
The company was incorporated and commenced trading on 7 February 2024.
The principal activity of the company is that of developing motion picture production, video production and television programme production activities.
On 17 June 2024, a written resolution was passed to shorten the company's accounting reference date from 28 February 2025 to 31 December 2024.

2.Accounting policies

2.1

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 Section 1A of the Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006.

2.2

Going concern

The financial statements have been prepared on a going concern basis as the directors have confirmed that they will continue to provide necessary funding in order for the company to maintain its operations and meet liabilities in full for at least the next 12 months. On this basis, the directors are satisfied that the financial statements should be prepared on a going concern basis.

2.3

Foreign currency translation

Functional and presentation currency

The company's functional and presentational currency is pound sterling.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the profit and loss account within 'administrative expenses'. All other foreign exchange gains and losses are presented in profit or loss.

2.4

Debtors

Short-term debtors are measured at transaction price, less any impairment.

2.5

Creditors

Short-term creditors are measured at the transaction price.

Page 2


LUMINA PUNCH PRODUCTIONS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

2.6

Financial instruments

The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities such as other debtors, other creditors and loans with related parties.

Employees

The average monthly number of employees, including directors, during the period was 2.

Debtors

					2024
					£


	Prepayments	126,905
		126,905

5.	Creditors: amounts falling due within one year
		2024
		£

	Amounts owed to group undertakings	85,609
	Other creditors	41,826
	Accruals	5,604
		133,039

6.	Share capital
		2024
		£

		Allotted, called up and fully paid

		100 ordinary shares of £1.00 each	100

On incorporation, 100 ordinary shares of £1 each were issued at par and fully paid.

7.	Transactions with directors

As at the year end, the company owed £36,426 to the directors. The loan is interest free, unsecured and repayable on demand.

Page 3


LUMINA PUNCH PRODUCTIONS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2024

8.	Related party transactions
	As at the year end, the company owed £85,609 to a shareholder. The loan is interest free, unsecured and repayable on demand.

Page 4