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REGISTERED NUMBER: 07591069 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2024

for

Ditto Films Limited

Ditto Films Limited (Registered number: 07591069)

Contents of the Financial Statements

for the Year Ended 31 December 2024

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Ditto Films Limited

Company Information

for the Year Ended 31 December 2024

| DIRECTORS: | Ms S Atkin

| A Collins

| SECRETARY: |

| REGISTERED OFFICE: | 167-169 Great Portland Street

| London

| W1W 5PF

| REGISTERED NUMBER: | 07591069 (England and Wales)

| ACCOUNTANTS: | Strategic Software Partners Limited

| 124 City Road

| London

| EC1V 3NX

Ditto Films Limited (Registered number: 07591069)

Balance Sheet

31 December 2024

| 31.12.24 | 31.12.23 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 1,689 |  | 5,941 |  |

CURRENT ASSETS

Debtors | 5 | 29,999 |  | 29,999 |  |

Cash in hand | 815 |  | 7,820 |  |

30,814 |  | 37,819 |  |

CREDITORS

Amounts falling due within one year | 6 | 85,034 |  | 4,746 |  |

NET CURRENT (LIABILITIES)/ASSETS | (54,220 | ) | 33,073 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | (52,531 | ) | 39,014 |  |

CAPITAL AND RESERVES

Called up share capital | 7 | 4 |  | 4 |  |

Share premium | 499,998 |  | 499,998 |  |

Retained earnings | (552,533 | ) | (460,988 | ) |

SHAREHOLDERS' FUNDS | (52,531 | ) | 39,014 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 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.

Ditto Films Limited (Registered number: 07591069)

Balance Sheet - continued

31 December 2024

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 September 2025 and were signed on its behalf by:

Ms S Atkin - Director

Ditto Films Limited (Registered number: 07591069)

Notes to the Financial Statements

for the Year Ended 31 December 2024

1. | STATUTORY INFORMATION

| Ditto Films 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. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

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

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

| Financial instruments

| The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of

| FRS 102 to all of its financial instruments.

| Financial assets and liabilities are offset, with the net amounts presented in the financial statements,

| when there is a legally enforceable right to set off the recognised amounts and there is an intention

| to settle on a net basis or to realise the asset and settle the liability simultaneously.

| Basic financial assets

| Basic financial assets, which include trade and other receivables, cash and bank balances, are

| initially measured at their transaction price including transaction costs and are subsequently carried

| at their amortised cost using the effective interest method, less any provision for impairment, unless

| the arrangement constitutes a financing transaction, where the transaction is measured at the

| present value of the future receipts discounted at a market rate of interest.

| Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other receivables due with the operating cycle fall into this category of

| financial instruments.

Ditto Films Limited (Registered number: 07591069)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2024

2. | ACCOUNTING POLICIES - continued

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 balance sheet date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2023 - 2 ) .

4. | TANGIBLE FIXED ASSETS

| Computer

| equipment

£ |

| COST

| At 1 January 2024

| and 31 December 2024 | 14,464 |  |

| DEPRECIATION

| At 1 January 2024 | 8,523 |  |

| Charge for year | 4,252 |  |

| At 31 December 2024 | 12,775 |  |

| NET BOOK VALUE

| At 31 December 2024 | 1,689 |  |

| At 31 December 2023 | 5,941 |  |

Ditto Films Limited (Registered number: 07591069)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2024

5. | DEBTORS

| 31.12.24 |  | 31.12.23

£ | £ |

| Amounts falling due within one year:

| Other debtors | (1 | ) | (1 | ) |

| Amounts falling due after more than one year:

| Other debtors | 30,000 |  | 30,000 |  |

| Aggregate amounts | 29,999 |  | 29,999 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.12.24 |  | 31.12.23

£ | £ |

| Trade creditors | (1 | ) | (1 | ) |

| Social security and other taxes | - |  | 2,780 |  |

| VAT | 26 |  | 1,059 |  |

| Other creditors | 48,469 |  | 158 |  |

| Accrued expenses | 36,540 |  | 750 |  |

85,034 |  | 4,746 |  |

7. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.12.24 |  | 31.12.23

| value: | £ | £ |

| 200 | A ORDINARY SHARES | 0.01 | 2 |  | 2 |  |

| 100 | B ORDINARY SHARES | 0.01 | 1 |  | 1 |  |

| 100 | C ORDINARY SHARES | 0.01 | 1 |  | 1 |  |

4 |  | 4 |  |