Greenroom Entertainment Limited

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 05041365

		2026		2025
	Notes	£	£	£	£
CURRENT ASSETS
Investments	4	39,135		-
Cash at bank and in hand		126,325		176,780

		165,460		176,780
Creditors: Amounts Falling Due Within One Year	5	(52,411 )		(6,217 )

NET CURRENT ASSETS (LIABILITIES)			113,049		170,563

TOTAL ASSETS LESS CURRENT LIABILITIES			113,049		170,563

NET ASSETS			113,049		170,563

CAPITAL AND RESERVES
Called up share capital			320		320
Share premium account			900		900
Profit and Loss Account			111,829		169,343

SHAREHOLDERS' FUNDS			113,049		170,563

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Nicholas Hamm

Director

5 May 2026

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Greenroom Entertainment Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05041365 . The registered office is Suite 5, 315 Regents Park Road, London, England, N3 1DP.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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).

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

Fixtures & Fittings

25% Staright Line

2.4. 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.

2.5. Taxation

A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2025: 1)

4. Current Asset Investments

	2026	2025
	£	£
Other investments, held for sale	39,135	-

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Greenroom Entertainment Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

5. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Corporation tax	17,995	1,254
VAT	14,807	535
Other creditors	1,531	9
Other creditors - Unrealised exchange gain	14,135	-
Accruals and deferred income	3,800	4,000
Director's loan account	143	419

	52,411	6,217

6. Related Party Transactions

During the year the company paid net production fees of £34,456 (2025 - £13,354) to Scarlett Entertainment Inc a company incorporated in the USA, which is wholly owned by the director Nicholas Hamm.

There was no indebtedness at the year end (2025 - nil).

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