REGISTERED NUMBER: 04428102 (England and Wales)

Financial Statements

for the Year Ended 31 March 2025

for

Lunar Film And Television Ltd

Page

Company Information

1

Report of the Accountants

2

Balance Sheet

3

Notes to the Financial Statements

5

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:

Xeinadin South Wales & West Limited

701 Stonehouse Park

Sperry Way

Stonehouse

Gloucestershire

GL10 3UT

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.

Xeinadin South Wales & West Limited

20 October 2025

FIXED ASSETS

Tangible assets

4

28,968

44,011

CURRENT ASSETS

Debtors

5

1,818

23,936

Cash at bank

37,763

45,858

39,581

69,794

CREDITORS

Amounts falling due within one year

6

24,161

37,900

NET CURRENT ASSETS

15,420

31,894

TOTAL ASSETS LESS CURRENT LIABILITIES

44,388

75,905

CREDITORS

Amounts falling due after more than one year

7

(11,990

)

(14,842

)

PROVISIONS FOR LIABILITIES

(5,454

)

(10,922

)

NET ASSETS

26,944

50,141

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

26,942

50,139

26,944

50,141

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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 20 October 2025 and were signed on its behalf by:

P D Leigh - Director

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures,

fittings

Motor

& equipment

vehicles

Totals

£

£

£

COST

At 1 April 2024

373,886

18,995

392,881

Additions

1,244

-

1,244

At 31 March 2025

375,130

18,995

394,125

DEPRECIATION

At 1 April 2024

330,494

18,376

348,870

Charge for year

16,132

155

16,287

At 31 March 2025

346,626

18,531

365,157

NET BOOK VALUE

At 31 March 2025

28,504

464

28,968

At 31 March 2024

43,392

619

44,011

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

1,818

23,936

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

72

2,818

Taxation and social security

5,206

28,920

Other creditors

18,883

6,162

24,161

37,900

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other creditors

11,990

14,842

Amounts falling due in more than five years:

Repayable by instalments

Other loans more 5yrs instal

498

3,350

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2025 and 31 March 2024:

2025

2024

£

£

P D Leigh and Ms A C Sheppard Fidler

Balance outstanding at start of year

19,856

(16,473

)

Amounts advanced

18,246

77,656

Amounts repaid

(52,476

)

(41,327

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(14,374

)

19,856