ACCOUNTS - Final Accounts preparation

Registered number: 15615297

SHADOW ARTIST LTD

UNAUDITED

FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 APRIL 2025


SHADOW ARTIST LTD

CONTENTS

	Page
Statement of Financial Position	1 - 2
Notes to the Financial Statements	3 - 5


SHADOW ARTIST LTD REGISTERED NUMBER:15615297

STATEMENT OF FINANCIAL POSITION

AS AT 30 APRIL 2025

		2025
Note		£

Fixed assets
Tangible assets	4		503
			503
Current assets
Debtors: amounts falling due within one year	5	64,292
Cash at bank and in hand		55,358
		119,650
Creditors: amounts falling due within one year	6	(50,206)
Net current assets			69,444
Total assets less current liabilities			69,947

Net assets			69,947

Capital and reserves
Called up share capital	7	1
Profit and loss account		69,946
		69,947

Page 1


SHADOW ARTIST LTD REGISTERED NUMBER:15615297

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 30 APRIL 2025

The director considers 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 director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

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 6 October 2025.

J Young

Director

The notes on pages 3 to 5 form part of these financial statements.

Page 2


SHADOW ARTIST LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 APRIL 2025

1.	General information

Shadow Artist Limited is a limited liability company incorporated in England and Wales with its registered office at 5 Elstree Gate, Elstree Way, Borehamwood, Hertfordshire, WD6 1JD.

The principal activity of the company was that of motion picture production. The company was incorporated on 4 April 2024. The company started trading on 01 June 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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

2.2

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is £ 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 resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of Comprehensive Income within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

2.3

Turnover

Turnover comprises revenue recognised by the company in respect of services supplied during the period, exclusive of Value Added Tax and trade discounts.

2.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

2.5

Debtors

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

Page 3


SHADOW ARTIST LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 APRIL 2025

2.Accounting policies (continued)

2.6

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty.

2.7

Creditors

Short term creditors are measured at the transaction price.

3.	Employees
	The average monthly number of employees, including directors, during the Period was 1.

4.	Tangible fixed assets

		Office equipment
		£
	Cost or valuation
	Additions	671
	At 30 April 2025	671
	Depreciation
	Charge for the Period on owned assets	168
	At 30 April 2025	168
	Net book value
	At 30 April 2025	503

Debtors

					2025
					£


	Other debtors	64,292

Page 4


SHADOW ARTIST LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 APRIL 2025

6.	Creditors: Amounts falling due within one year
		2025
		£

	Trade creditors	34
	Other taxation and social security	40,175
	Other creditors	4,642
	Accruals and deferred income	5,355
		50,206

7.	Share capital
		2025
		£

		Allotted, called up and fully paid

		1 Ordinary share share of £1	1

On incorporation the company issued 1 nominal share of £1 at par.

Page 5