Half Moon Productions Ltd

Half Moon Productions Ltd
Balance Sheet
As at 31 January 2026

	Notes	2026 £	2025 £
Current assets
Work in progress	3	0	1,297,159
Debtors	4	5,046	47,457
Cash at bank and in hand		1,013	1,145
		6,059	1,345,761
Creditors: amount falling due within one year	5	(8,000)	(46,792)
Net current assets		(1,941)	1,298,969

Total assets less current liabilities		(1,941)	1,298,969
Creditors: amount falling due after more than one year	6	0	(1,307,528)
Net assets		(1,941)	(8,559)

Capital and reserves
Called up share capital		1	1
Profit and loss account		(1,942)	(8,560)
Shareholders' funds		(1,941)	(8,559)

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

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the period 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 accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the profit and loss account has not been delivered to the Registrar of Companies.

The financial statements were approved by the director on 31 July 2026 and were signed by:

-------------------------------
Harsh KEDIA
Director

Half Moon Productions Ltd
Notes to the Financial Statements
For the year ended 31 January 2026

General Information

Half Moon Productions Ltd is a private company, limited by shares, registered in England and Wales, registration number 13853366, registration address 23 Guernsey Place, Three Mile Cross, Reading, England, RG7 1FZ.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

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)

Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. The Company produced the British qualifying film titled as "Santa" (the Film). The turnover recognised by the Company relates only to this Film.

Cost of sales

Production cost of the Film is recognised in the profit & loss account as cost of sales on delivery of the film to the acquirer.

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.

Taxation

A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. The tax credit claimed relates to the Film. Deferred tax assets based on timing differences is not applicable in respect of this Company's claim for film tax credits.

Work in progress

Stocks is measured at the lower of cost and estimated selling price less costs to complete and sell. Balance production cost of the Film at the last year balance sheet date was carried forward as work in progress on the basis that it is deemed recoverable from the future income/revenue of the Film. In the current year, work in progress transferred to cost of sales.

2.	Average number of employees Average number of employees during the year was 0 (2025 : 0).

Work in progress

	2026 £		2025 £
Work in Progress	0		1,297,159
	0		1,297,159

Debtors: amounts falling due within one year

	2026 £	2025 £
Trade Debtors	0	8,750
Other Debtors	0	701
VAT	4,345	38,006
	4,345	47,457

Debtors: amounts falling due after one year

	2026 £		2025 £
Other Debtors	701		0
	701		0

Creditors: amount falling due within one year

	2026 £	2025 £
Trade Creditors	0	34,492
Accrued Expenses	6,000	0
Other Creditors	2,000	12,300
	8,000	46,792

Creditors: amount falling due after more than one year

	2026 £		2025 £
Trade Creditors	0		1,307,528
	0		1,307,528

Related parties

During the year the company entered into the following transactions with related parties:

	Transaction value - income/(expenses)				Balance owed by/(owed to)
	2026 £		2025 £		2026 £		2025 £
Dream Movies Limited	0		0		2,000		0

As on the balance sheet date 31.01.2026 the below amounts owed by its related Parties included in Other Creditors : 1. Dream Movies Limited - £2,000

Registered Number: 13853366
England and Wales
HALF MOON PRODUCTIONS LTD

Unaudited Financial Statements

Period of accounts Start date: 01 February 2025 End date: 31 January 2026