ACCOUNTS - Final Accounts preparation

Registered number: SC831506

THE HAUNTED SCREEN LTD

UNAUDITED

FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2025

THE HAUNTED SCREEN LTD

REGISTERED NUMBER: SC831506

STATEMENT OF FINANCIAL POSITION

AS AT 31 DECEMBER 2025

		2025
Note		£


Current assets
Stocks	4	132,920
Debtors: amounts falling due within one year	5	69,034
Cash at bank and in hand	6	352
		202,306
Creditors: amounts falling due within one year	7	(202,305)
Net current assets			1
Total assets less current liabilities			1

Net assets			1

Capital and reserves
Called up share capital	8	1
		1

The directors consider 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 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.

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 September 2026.

P W Kelly

Director

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

Page 1

THE HAUNTED SCREEN LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2025

1.	General information

The Haunted Screen Ltd is a private company limited by shares and registered in England & Wales. The address of its registered office is 134 Commercial Street, Kirkcaldy, Scotland, KY1 2NX.
The company was incorporated on 10 December 2024 and began trading on this date.

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

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.

2.3

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.

2.4

Debtors

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

2.5

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.

2.6

Creditors

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

Employees

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

Page 2

THE HAUNTED SCREEN LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2025

4.	Stocks
		2025
		£

	Film production costs	132,920
		132,920

Debtors

					2025
					£


	Other debtors	15,875
	Tax recoverable	53,159
		69,034

6.	Cash and cash equivalents
		2025
		£

	Cash at bank and in hand	352
		352

7.	Creditors: Amounts falling due within one year
		2025
		£

	Accruals and deferred income	202,305
		202,305

Page 3

THE HAUNTED SCREEN LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2025

8.	Share capital
		2025
		£

		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.	Controlling party

On incorporation, the ultimate controlling party was, R E Brewster, a director of the company.
During the period, the ordinary share of £1 was transferred at par to L Brewster. The ultimate controlling party was P W Kelly, M Tremethick, directors and L Brewster, the shareholder of the company.

Page 4