Thega Productions Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 16231541

		28 February 2026
	Notes	£	£
FIXED ASSETS
Intangible Assets	4		6,000

			6,000
CURRENT ASSETS
Debtors	5	178
Cash at bank and in hand		17,576

		17,754
Creditors: Amounts Falling Due Within One Year	6	(12,735 )

NET CURRENT ASSETS (LIABILITIES)			5,019

TOTAL ASSETS LESS CURRENT LIABILITIES			11,019

NET ASSETS			11,019

CAPITAL AND RESERVES
Called up share capital	7		109
Share premium account			79,991
Profit and Loss Account			(69,081 )

SHAREHOLDERS' FUNDS			11,019

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Thega Productions Limited

Balance Sheet (continued)

As At 28 February 2026

For the period ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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

The directors acknowledge their 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

Mr Toby Gauvain

Director

28 May 2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Thega Productions Limited is a private company, limited by shares, incorporated in England & Wales, registered number 16231541 . The registered office is Henge Barn Pury Hill Business Park, Alderton Road, Towcester, Northamptonshire, NN12 7LS.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Research and Development

In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research is recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised to ... on a straight line basis over their expected useful economic lives, which range from ... to ... years.

If it is not possible to distinguish between the research phase and the development phase of an internal project the expenditure is treated as if it were all incurred in the research phase only.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 4

4. Intangible Assets

	Development Costs
	£
Cost
As at 5 February 2025	-
Additions	8,000

As at 28 February 2026	8,000

Amortisation
As at 5 February 2025	-
Provided during the period	2,000

As at 28 February 2026	2,000

Net Book Value
As at 28 February 2026	6,000

As at 5 February 2025	-

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Thega Productions Limited

Notes to the Financial Statements (continued)

For the Period 5 February 2025 to 28 February 2026

5. Debtors

	28 February 2026
	£
Due within one year
Other debtors	178

6. Creditors: Amounts Falling Due Within One Year

	28 February 2026
	£
Trade creditors	1
Bank loans and overdrafts	5,164
Amounts owed to group undertakings	(265 )
Other creditors	7,835

	12,735

7. Share Capital

	28 February 2026
	£
Called Up Share Capital not Paid	27
Called Up Share Capital has been paid up	82

Amount of Allotted, Called Up Share Capital	109

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