ACCOUNTS - Final Accounts preparation

Registered number: 16228879

PRIMAL GAME LIMITED

UNAUDITED

FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2026

PRIMAL GAME LIMITED

REGISTERED NUMBER: 16228879

STATEMENT OF FINANCIAL POSITION

AS AT 31 MARCH 2026

		2026
Note		£


Current assets
Stocks		1,458,035
Debtors: amounts falling due within one year	4	8,571
Cash at bank and in hand	5	130,639
		1,597,245
Creditors: amounts falling due within one year	6	(1,597,145)
Net current assets			100
Total assets less current liabilities			100

Net assets			100

Capital and reserves
Called up share capital	7	100
		100

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 26 October 2026.

T Raheja

Director

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

Page 1

PRIMAL GAME LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2026

1.	General information

Primal Game Limited is a private company limited by shares and registered in England & Wales. The address of its registered office is 124 Finchley Road, London, NW3 5JS.
The company was Incorporated on 04 February 2025 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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and 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

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.

2.4

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.

2.5

Debtors

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

2.6

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.

2.7

Creditors

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

Page 2

PRIMAL GAME LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2026

2.Accounting policies (continued)

2.8

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 banks and other third parties and loans to related parties.

Employees

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

Debtors

					2026
					£


	Other debtors	8,571
		8,571

5.	Cash and cash equivalents
		2026
		£

	Cash at bank and in hand	130,639
		130,639

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

	Trade creditors	6,593
	Corporation tax	23
	Other creditors	1,587,029
	Accruals and deferred income	3,500
		1,597,145

Page 3

PRIMAL GAME LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2026

7.	Share capital
		2026
		£

		Allotted, called up and fully paid

		100 Ordinary shares of £1.00 each	100

On incorporation the company issued 100 ordinary shares of £1 each at par for a cash consideration.

Related party transactions

During the period, fees for production services totalling £55,000 were payable to the director for his services. At the reporting date, creditors include £5,000, due in respect of his services.
During the period, fees for production services totalling £25,088 were payable to a company with a common director. At the reporting date, £Nil was due due in respect of this service.
During the period, production advances totalling £1,368,668 were received from a company with a common director to a director of the company who served during the year. Also during the period, production costs totalling £213,362 were recharged to the company. At the reporting date, creditors include £1,582,029, due in respect of this funding and recharges.

9.	Controlling party

During the period, the company was under the control of T Raheja by virtue of their shareholding.

Page 4