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Registered Number: 14673941
England and Wales
HEART BEAT MOVIES LIMITED
Unaudited Financial Statements
Period of accounts Start date: 01 March 2025 End date: 31 July 2025

Heart Beat Movies Limited Company Information For the Period 01 March 2025 to 31 July 2025
Director | Harsh KEDIA
Registered Number | 14673941
Registered Office | 23 Guernsey Place Three Mile Cross Reading RG71FZ
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Heart Beat Movies Limited Balance Sheet As at 31 July 2025
| Notes | 31/07/2025 £ |  | 28/02/2025 £
--- | --- | --- | --- | ---
Current assets |  |  |
Work in progress | 3 | 0 |  | 1,113,016
Debtors | 4 | 30,916 |  | 81,915
Cash at bank and in hand |  | 621 |  | 1,843
|  | 31,537 |  | 1,196,774
Creditors: amount falling due within one year | 5 | (95,725) |  | (77,637)
Net current assets |  | (64,188) |  | 1,119,137
Total assets less current liabilities |  | (64,188) |  | 1,119,137
Creditors: amount falling due after more than one year | 6 | 0 |  | (1,123,860)
Net assets |  | (64,188) |  | (4,723)
Capital and reserves |  |  |
Called up share capital |  | 10 |  | 10
Profit and loss account |  | (64,198) |  | (4,733)
Shareholders' funds |  | (64,188) |  | (4,723)
For the year ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's responsibilities: The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476. The directors acknowledge their responsibilities under Companies Act 2006 for complying with the requirements with respect to accounting records and the preparation of accounts. These 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 profit and loss account has not been delivered to the Registrar of Companies. The financial statements were approved by the director on 16 April 2026 and were signed by:
------------------------------- Harsh KEDIA Director
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Heart Beat Movies Limited Notes to the Financial Statements For the Period 01 March 2025 to 31 July 2025
General Information HEART BEAT MOVIES LIMITED is a private company, limited by shares, registered in England and Wales, registration number 14673941, registration address 23 Guernsey Place, Three Mile Cross, Reading, England, RG7 1FZ. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard) Turnover Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. The Company produced the British qualifying film titled as "Abar Hawa Bodol" (the Film). The turnover recognised by the Company relates only to this Film. Cost of sales Production cost of the Film is recognised in the profit & loss account as cost of sales on delivery of the film to the acquirer. Foreign currencies Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss. Taxation A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. The tax credit claimed relates to the Film. Deferred tax assets based on timing differences is not applicable in respect of this Company's claim for film tax credits. Work in progress Stocks is measured at the lower of cost and estimated selling price less costs to complete and sell. Balance production cost of the Film at the last year balance sheet date was carried forward as work in progress on the basis that it is deemed recoverable from the future income/revenue of the Film. In the current year, work in progress transferred to cost of sales.
2. | Average number of employees Average number of employees during the period was 0 (2025 : 0).
3. | Work in progress
| 31/07/2025 £ |  | 28/02/2025 £
--- | --- | --- | ---
Work in Progress | 0 |  | 1,113,016
| 0 |  | 1,113,016
4. | Debtors: amounts falling due within one year
| 31/07/2025 £ |  | 28/02/2025 £
--- | --- | --- | ---
Trade Debtors | 0 |  | 51,000
Other Debtors | 0 |  | 10
VAT | 30,906 |  | 30,905
| 30,906 |  | 81,915
4. | Debtors: amounts falling due after one year
| 31/07/2025 £ |  | 28/02/2025 £
--- | --- | --- | ---
Other Debtors | 10 |  | 0
| 10 |  | 0
5. | Creditors: amount falling due within one year
| 31/07/2025 £ |  | 28/02/2025 £
--- | --- | --- | ---
Trade Creditors | 4,275 |  | 51,037
Accrued Expenses | 66,000 |  | 0
Other Creditors | 25,450 |  | 26,600
| 95,725 |  | 77,637
6. | Creditors: amount falling due after more than one year
| 31/07/2025 £ |  | 28/02/2025 £
--- | --- | --- | ---
Trade Creditors | 0 |  | 1,123,860
| 0 |  | 1,123,860
7. | Related parties During the year the company entered into the following transactions with related parties:
| Transaction value - income/(expenses) |  | Balance owed by/(owed to)
--- | --- | --- | ---
| 31/07/2025 £ |  | 28/02/2025 £ |  | 31/07/2025 £ |  | 28/02/2025 £
Dream Movies Limited | 0 |  | 0 |  | 25,450 |  | 0
As on the balance sheet date 31.07.2025 the below amounts owed by its related Parties included in Other Creditors : 1. Dream Movies Limited - £25,450
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