REGISTERED NUMBER: 03968791 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2026

for

H A PRODUCTIONS LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Mr H Amini

Mrs A Amini

SECRETARY:

Mr H Amini

REGISTERED OFFICE:

c/o Thorne Lancaster Parker

5th Floor, Palladium House

1-4 Argyll Street

London

W1F 7TA

REGISTERED NUMBER:

03968791 (England and Wales)

ACCOUNTANTS:

Thorne Lancaster Parker

5th Floor

Palladium House

1-4 Argyll Street

London

W1F 7TA

FIXED ASSETS

Property, plant and equipment

5

187,366

214,066

CURRENT ASSETS

Debtors

6

5,967

17,688

Cash at bank

2,095,409

979,738

2,101,376

997,426

CREDITORS

Amounts falling due within one year

7

(614,420

)

(260,279

)

NET CURRENT ASSETS

1,486,956

737,147

TOTAL ASSETS LESS CURRENT LIABILITIES

1,674,322

951,213

PROVISIONS FOR LIABILITIES

9

(3,559

)

(1,316

)

NET ASSETS

1,670,763

949,897

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

1,670,663

949,797

SHAREHOLDERS' FUNDS

1,670,763

949,897

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 October 2026 and were signed on its behalf by:

Mr H Amini - Director

1.	STATUTORY INFORMATION

H A Productions Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents net invoiced sales of services, excluding value added tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property

-

10% on cost

Office equipment

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Financial instruments

Basic financial assets

Trade debtors and cash and bank balances are initially recognised at transaction price and subsequently carried at amortised cost using the effective interest method.

At the end of each reporting period basic financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset's original effective interest rate. The impairment loss is recognised in profit or loss.

If there is decrease in the impairment loss arising from an event occurring after the impairment was recognised the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss.

Basic financial assets are derecognised when (a) the contractual rights to the cash flows from the assets expire or are settled, or (b) substantially all the risks and rewards of the ownership of the asset are transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions.

Basic financial liabilities

Trade creditors, accruals and directors' loan accounts are initially recognised at transaction price and subsequently carried at amortised cost, using the effective interest rate method.

Basic financial liabilities are derecognised when the contractual obligation is discharged, cancelled or expired.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2025 - 4 ) .

5.	PROPERTY, PLANT AND EQUIPMENT

Improvements

Fixtures

to

Office

and

property

equipment

fittings

Totals

£

£

£

£

COST

At 1 May 2025

406,845

36,084

74,419

517,348

Additions

-

1,956

9,713

11,669

At 30 April 2026

406,845

38,040

84,132

529,017

DEPRECIATION

At 1 May 2025

200,093

34,554

68,635

303,282

Charge for year

33,623

872

3,874

38,369

At 30 April 2026

233,716

35,426

72,509

341,651

NET BOOK VALUE

At 30 April 2026

173,129

2,614

11,623

187,366

At 30 April 2025

206,752

1,530

5,784

214,066

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Other debtors

5,967

17,688

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Trade creditors

1

661

Corporation tax

521,628

163,022

Social security and other taxes

555

8,234

Other creditors

8,307

8,081

Directors' loan accounts

61,179

53,773

Accrued expenses

22,750

26,508

614,420

260,279

8.	FINANCIAL INSTRUMENTS

The company has the following financial instruments:-

2026

2025

£

£

Financial assets that are debt instruments measured

at amortised cost:-

- Other debtors

5,967

17,688

2026

2025

£

£

Financial liabilities measured at amortised cost:-

- Trade creditors

1

661

- Corporation tax

521,628

163,022

- Social security and other taxes

555

8,234

- Other creditors

8,307

8,081

- Directors' loan accounts

61,179

53,773

- Accrued expenses

22,750

26,508

614,420

260,279

9.	PROVISIONS FOR LIABILITIES

30.4.26

30.4.25

£

£

Deferred tax

3,559

1,316

Deferred

tax

£

Balance at 1 May 2025

1,316

Movement for the year

2,243

Balance at 30 April 2026

3,559

The provision for deferred taxation is made up of accelerated capital allowances.

10.	RELATED PARTY DISCLOSURES

Loan from director

During the year the company was provided with a loan of £61,179 (2025: £53,773) by Mr H Amini. This loan is repayable on demand.

11.	ULTIMATE CONTROLLING PARTY

Mr H Amini, a director, together with members of his close family, control the company by virtue of a controlling interest (directly or indirectly) of 100% of the issued ordinary share capital.