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Registered number: 16009058 SHAARK PRODUCTIONS & ENTERPRISES LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE PERIOD ENDED 31 OCTOBER 2025
SHAARK PRODUCTIONS & ENTERPRISES LIMITED REGISTERED NUMBER: 16009058 STATEMENT OF FINANCIAL POSITION AS AT 31 OCTOBER 2025
|  | 2025
Note |  | £
Current assets |  |  |
Stocks | 4 | 152,939 |
Debtors: amounts falling due within one year | 5 | 70,580 |
Cash at bank and in hand | 6 | 693 |
|  | 224,212 |
Creditors: amounts falling due within one year | 7 | (227,711) |
Net current (liabilities)/assets |  |  | (3,499)
Total assets less current liabilities |  |  | (3,499)
Net (liabilities)/assets |  |  | (3,499)
Capital and reserves |  |  |
Called up share capital |  |  | 1
Profit and loss account |  |  | (3,500)
|  |  | (3,499)
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 his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. 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 income and retained earnings 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 1 July 2026.
R K S Mylavarapu
Director
The notes on pages 2 to 4 form part of these financial statements. Page 1
SHAARK PRODUCTIONS & ENTERPRISES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 OCTOBER 2025
1. | General information
Shaark Productions & Enterprises Limited is a private company limited by shares and registered in England & Wales. The address of its registered office is Flat 43 Papermill House, Oxford Road, Uxbridge, England, UB8 1WL. The company was Incorporated on 9 October 2024 and began trading on this date. These accounts cover the 13 month period to 31 October 2025. 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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 following principal accounting policies have been applied:
| 2.2 | Going concern
At the reporting date the company had net liabilities of £3,499 and is dependent on the support of its director who has confirmed his intention to support the company. As a result the directors believe it is appropriate to prepare the accounts on the going concern basis. The financial statements do not include adjustments that would result from the withdrawal of this financial support.
| 2.3 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.
| 2.4 | Stocks
Stocks comprise film production costs, which are recorded as a current asset net of the relevant tax credit. Film production costs are amortised to the Statement of Income and Retained Earnings over the period in which rights to the relevant production are being exploited by the Company.
| 2.5 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment. Page 2
SHAARK PRODUCTIONS & ENTERPRISES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 OCTOBER 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 on notice of not more than 24 hours
| 2.7 | Creditors
Short term creditors are measured at the transaction price, less any impairment.
3. | Employees
| The average monthly number of employees, including directors, during the period was 1.
4. | Stocks
|  |  |  |  | 2025
|  |  |  |  | £
| Production Costs - The Deep Love | 152,939
|  | 152,939
5. | Debtors
|  |  |  |  | 2025
|  |  |  |  | £
| Tax recoverable | 70,580
|  | 70,580
6. | Cash and cash equivalents
|  |  |  |  | 2025
|  |  |  |  | £
| Cash at bank and in hand | 693
|  | 693
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SHAARK PRODUCTIONS & ENTERPRISES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 OCTOBER 2025
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025
|  |  |  |  | £
| Other creditors | 224,211
| Accruals and deferred income | 3,500
|  | 227,711
8. | Related party transactions
| During the period, production funding totalling £224,211 was contributed by a director of the company. The funding is recoupable from gross receipts, but not repayable. At the reporting date, other creditors contains £224,211 in respect of the funding. All transactions were carried out at arms length.
9. | Controlling party
During the period, the company was under the control of R K S Mylavarapu by virtue of their shareholding.
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