ACCOUNTS - Final Accounts preparation

Registered number: 16011446

AMAZING MAURICE 2 PRODUCTIONS LIMITED

UNAUDITED

FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2026

AMAZING MAURICE 2 PRODUCTIONS LIMITED

REGISTERED NUMBER: 16011446

STATEMENT OF FINANCIAL POSITION

AS AT 31 MARCH 2026

		2026
Note		£


Current assets
Stocks	4	2,074,847
Debtors: amounts falling due within one year	5	1,432,926
Cash at bank and in hand	6	152,284
		3,660,057
Creditors: amounts falling due within one year	7	(3,660,056)
Net current assets			1
Total assets less current liabilities			1

Net assets			1

Capital and reserves
Called up share capital	8	1
		1

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 13 August 2026.

A R Baker

Director

The notes on pages 2 to 4 form part of these financial statements.

Page 1

AMAZING MAURICE 2 PRODUCTIONS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2026

1.	General information

Amazing Maurice 2 Productions Limited is a private company limited by shares and registered in England & Wales. The address of its registered office is Hunningtons, 11 The Goffs, Eastbourne, England, BN21 1HA..
The company was Incorporated on 10 October 2024 and began trading on this date.
The company has extended the accounting period to cover the 17 months period to 31 March 2026.

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

Interest income

Interest income is recognised in profit or loss using the effective interest method.

2.3

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

2.4

Borrowing costs

All borrowing costs are recognised in profit or loss in the period in which they are incurred.

2.5

Taxation

Tax is recognised in the Statement of Income and Retained Earnings. 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.
The Company is eligible to claim a tax credit on film production costs; the tax credit comprises relief based on total net costs and an additional deduction for enhanceable expenditure. The Company claims a payment based on the amount of enhanced expenditure and carries losses arising from total net costs forward against future profits.

2.6

Stocks

Stocks comprise film production costs, which are recorded as a current asset. 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.

Page 2

AMAZING MAURICE 2 PRODUCTIONS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2026

2.Accounting policies (continued)

2.7

Debtors

Short term debtors are measured at the transaction price, less any impairment.

2.8

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.

2.9

Creditors

Short term creditors are measured at the transaction price, less any impairment.

2.10

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from other third parties and loans to related parties.

Employees

The average monthly number of employees, including directors, during the period was 1.

4.	Stocks
		2026
		£

	Film Production Costs	2,074,847
		2,074,847

Debtors

					2026
					£


	Trade debtors	2,681
	Other debtors	596,316
	Prepayments and accrued income	11,503
	Tax recoverable	822,426
		1,432,926

Page 3

AMAZING MAURICE 2 PRODUCTIONS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2026

6.	Cash and cash equivalents
		2026
		£

	Cash at bank and in hand	152,284
		152,284

7.	Creditors: Amounts falling due within one year
		2026
		£

	Other loans	681,171
	Trade creditors	1,519
	Other taxation and social security	252
	Other creditors	2,313,940
	Accruals and deferred income	663,174
		3,660,056

Creditors includes amounts secured by a fixed and floating charge over the assets of the company.

8.	Share capital
		2026
		£

		Allotted, called up and fully paid

		1 Ordinary share of £1.00	1

On incorporation the company issued 1 ordinary share of £1 each at par for a cash consideration.

9.	Related party transactions
	During the period, advances totalling £159,400 were received from Cantilever Group Limited, a company with a shared director. At the reporting date £132,714 was due to Canitilever Group Limited. The loan is repayable on demand and not interest bearing.

10.	Controlling party

Throughout the period the company was under the control of the director by virtue of his shareholding.

Page 4