Company registration number 04428102 (England and Wales)
LUNAR FILM AND TELEVISION LTD
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
PAGES FOR FILING WITH REGISTRAR
LUNAR FILM AND TELEVISION LTD
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 5
LUNAR FILM AND TELEVISION LTD
BALANCE SHEET
AS AT
31 MARCH 2026
31 March 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
3
12,140
28,968
Current assets
Debtors
4
1,614
1,818
Cash at bank and in hand
15,820
37,763
17,434
39,581
Creditors: amounts falling due within one year
5
(20,548)
(24,161)
Net current (liabilities)/assets
(3,114)
15,420
Total assets less current liabilities
9,026
44,388
Creditors: amounts falling due after more than one year
6
(9,100)
(11,990)
Provisions for liabilities
(2,306)
(5,454)
Net (liabilities)/assets
(2,380)
26,944
Capital and reserves
Called up share capital
2
2
Profit and loss reserves
(2,382)
26,942
Total equity
(2,380)
26,944
LUNAR FILM AND TELEVISION LTD
BALANCE SHEET (CONTINUED)
AS AT
31 MARCH 2026
31 March 2026
- 2 -

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

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements. true

The financial statements were approved by the board of directors and authorised for issue on 18 May 2026 and are signed on its behalf by:
Mr P D Leigh
Director
Company registration number 04428102 (England and Wales)
LUNAR FILM AND TELEVISION LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
- 3 -
1
Accounting policies
Company information

Lunar Film And Television Ltd is a private company limited by shares incorporated in England and Wales. The registered office is The Hide, Firs Road, Pinfarthings, Stroud, Gloucestershire, GL5 5JJ.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Turnover

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
20% on cost
Motor vehicles
25% on reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

LUNAR FILM AND TELEVISION LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 4 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
2
3
3
Tangible fixed assets
Fixtures and fittings
Motor vehicles
Total
£
£
£
Cost
At 1 April 2025
375,130
18,995
394,125
Additions
508
-
0
508
Disposals
(141,212)
-
0
(141,212)
At 31 March 2026
234,426
18,995
253,421
Depreciation and impairment
At 1 April 2025
346,626
18,531
365,157
Depreciation charged in the year
15,279
116
15,395
Eliminated in respect of disposals
(139,271)
-
0
(139,271)
At 31 March 2026
222,634
18,647
241,281
Carrying amount
At 31 March 2026
11,792
348
12,140
At 31 March 2025
28,504
464
28,968
LUNAR FILM AND TELEVISION LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 5 -
4
Debtors
2026
2025
Amounts falling due within one year:
£
£
Other debtors
1,614
1,818
5
Creditors: amounts falling due within one year
2026
2025
£
£
Bank loans
2,882
2,873
Trade creditors
-
0
72
Taxation and social security
50
5,206
Other creditors
17,616
16,010
20,548
24,161
6
Creditors: amounts falling due after more than one year
2026
2025
£
£
Bank loans and overdrafts
9,100
11,990
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