Unspeakably Beautiful Productions Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 15972193

Unspeakably Beautiful Productions Limited

Filleted Unaudited Accounts

30 June 2026

Unspeakably Beautiful Productions Limited

Statement of Financial Position

30 June 2026

	30 Jun 26	21 Nov 25
Note	£	£

Current assets

Debtors	6	3,441,172	6,774,993
Cash at bank and in hand		1,978,977	859,684
		------------	------------
		5,420,149	7,634,677

Creditors: amounts falling due within one year	7	( 5,420,147)	( 7,634,675)
		------------	------------
Net current assets		2	2
		----	----
Total assets less current liabilities		2	2
		----	----
Net assets		2	2
		----	----

Capital and reserves

Called up share capital	8	2	2
		----	----
Shareholders funds		2	2
		----	----

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the period ending 30 June 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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 Act with respect to accounting records and the preparation of accounts .

These accounts were approved by the board of directors and authorised for issue on 2 September 2026 , and are signed on behalf of the board by:

PF Young

Director

Company registration number: 15972193

Unspeakably Beautiful Productions Limited

Notes to the Accounts

Period from 22 November 2025 to 30 June 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 3 Mills Studios, Three Mill Lane, London, E3 3DU, England.

2. Statement of compliance

These accounts have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The accounts have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The accounts are prepared in sterling, which is the functional currency of the entity.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

Significant estimation technique adopted

Accruals are estimated by reference to purchase orders raised at the period end and estimates to complete. Payments received on account are estimated by reference to percentage of completion of the film production, as noted in "Revenue Recognition" below.

Comparatives

The accounts cover the period from 22 November 2025 through to 30 June 2026. The prior period covers the period from 01 January 2025 through to 21 November 2025, hence the amounts are not entirely comparable

The accounting period has been shortened to ensure that the accounting period and tax credit claim is conterminous.

Revenue recognition

Turnover relates to the production of the film entitled "Lincoln in the Bardo". It represents the value of the work done in the period, including estimates of amounts not invoiced and is stated after trade discounts, other taxes and net of VAT. Revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period provided that the outcome can be reliably estimated. When the outcome cannot be reliably estimated, revenue is recognised only to the extent that expenses recognised are recoverable.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

4. Employees

The company has been incorporated to produce a film called "Lincoln in the Bardo". In common with the film and television industry the majority of crew are hired on short term contracts for the duration of principal photography or are self-employed.

None of the Directors received any form of remuneration.

5. Tax on profit

Major components of tax expense

	Period from	Period from
	22 Nov 25 to	1 Jan 25 to
	30 Jun 26	21 Nov 25
	£	£

Current tax:

UK current tax expense	704,665	1,376,223
	---------	------------
Tax on profit	704,665	1,376,223
	---------	------------

6. Debtors

	30 Jun 26	21 Nov 25
	£	£
VAT recoverable	338,985	984,647
Corporation tax recoverable	2,818,659	5,504,890
Other debtors	283,528	285,456
	------------	------------
	3,441,172	6,774,993
	------------	------------

7. Creditors: amounts falling due within one year

	30 Jun 26	21 Nov 25
	£	£
Trade creditors	519,563	63,340
Accruals and deferred income	1,946,191	1,935,607
Corporation tax	704,665	1,376,223
Social security and other taxes	135,734	–
Production loan	2,113,994	4,128,668
Other creditors	–	130,837
	------------	------------
	5,420,147	7,634,675
	------------	------------

The loan has been secured against the anticipated future expenditure credit.

8. Called up share capital

Issued, called up and fully paid

	30 Jun 26		21 Nov 25
	No.	£	No.	£
Ordinary shares of £ 1 each	2	2	2	2
	----	----	----	----

9. Related party transactions

During the period related-party transactions took place. All transactions related to the production of the film "Lincoln in the Bardo" and arose on an arm's-length basis through the normal course of business hence are not required to be disclosed under FRS 102 section 1A.

10. Controlling party

During the period the company was under the joint control of PF Young and JD Johnson.