ACCOUNTS - Final Accounts preparation

Registered number: 15524379

TUMULUS PRODUCTIONS LTD

UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025


TUMULUS PRODUCTIONS LTD

CONTENTS

	Page
Statement of Financial Position	1
Notes to the Financial Statements	2 - 5


TUMULUS PRODUCTIONS LTD REGISTERED NUMBER:15524379

STATEMENT OF FINANCIAL POSITION

AS AT 31 DECEMBER 2025

		2025		2024
Note		£		£


Current assets
Debtors: amounts falling due within one year	4	339		851,715
Current asset investments		2,841,001		-
Cash at bank and in hand		1,430,295		4,000,289
		4,271,635		4,852,004
Current liabilities
Creditors: amounts falling due within one year	6	(4,245,999)		(4,852,003)
Net current assets			25,636		1
Total assets less current liabilities			25,636		1

Net assets			25,636		1

Capital and reserves
Called up share capital	7	1	1
Profit and loss account		25,635	-
		25,636	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 year 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 comprehensive income 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 by:

S Baron Cohen

Director

Date: 14 October 2026

Page 1


TUMULUS PRODUCTIONS LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1.	General information

Tumulus Productions Ltd is a private limited liability company incorporated in England and Wales with its registered office at 5 Elstree Gate, Elstree Way, Borehamwood, Hertfordshire, WD6 1JD.

The principal activity of the Company during the year was that of the provision of artist services in connection with motion pictures.

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

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is £ Sterling.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

2.3

Turnover

Turnover comprises revenue recognised by the Company in respect of performing fees receivable, exclusive of Value Added Tax.

Performing fees are recognised in the period to which they relate.

Page 2


TUMULUS PRODUCTIONS LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

2.Accounting policies (continued)

2.4

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.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:

∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and

∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

2.5

Debtors

Short-term debtors are measured at the transaction price.

2.6

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions.

2.7

Creditors

Short-term creditors are measured at the transaction price.

2.8

Financial instruments

The company holds money market fund units initially measured at the recognised transaction price and subsequently measured at fair value with the changes in fair value being recognised in the profit or loss.

3.	Employees
	The director was the only employee of the Company during the current period.

Page 3


TUMULUS PRODUCTIONS LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Debtors

					2025	2024
					£	£

Trade debtors	-	851,714
Called up share capital not paid	1	1
Prepayments and accrued income	338	-
	339	851,715

5.	Current asset investments
		2025	2024
		£	£

	Units in a money market fund	2,841,001	-

					2025	2024
					£	£


Additions	4,626,745	-
Disposals	(1,843,179)	-
Gains on remeasurement to fair value	57,435	-
Market value	2,841,001	-

6.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Trade creditors	-	120
Corporation tax	8,545	-
Taxation and social security	-	851,694
Other creditors	4,232,974	-
Accruals and deferred income	4,480	4,000,189
	4,245,999	4,852,003

Page 4


TUMULUS PRODUCTIONS LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

7.	Share capital
		2025	2024
		£	£

Allotted, called up, not paid

1 (2024 - 1) Ordinary share of £1	1	1

8.	Related party transactions
	The Company has taken advantage of the exemption under FRS102 33.1A Related Party Disclosures not to disclose transactions entered into between two or more members of a group, provided that any subsidiary undertaking which is a party to the transaction is wholly owned by a member of that group.

9.	Controlling party

The Company is a wholly owned subsidiary of Mountport Limited, a company registered in England and Wales, which is regarded by the director as the Company's ultimate parent undertaking and controlling party.

Page 5