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# ANTON CORP LIMITED

## Company Registration Number:
06746962 (England and Wales)

## Unaudited statutory accounts for the year ended 31 December 2024

## Period of accounts

## Start date: 1 January 2024

## End date: 31 December 2024

# ANTON CORP LIMITED

## Contents of the Financial Statements

for the Period Ended 31 December 2024

Directors report |
Profit and loss |
Balance sheet |
Additional notes |
Balance sheet notes |

# ANTON CORP LIMITED

Directors' report period ended 31 December 2024

The directors present their report with the financial statements of the company for the period ended 31 December 2024

Principal activities of the company

The principal activity of the Company is that of business advisory. The Company’s clients in the year are Anton Capital Entertainment S.A (“ACE”) and Anton Film Financing S.a.r.l. (“AFF Sarl”), with whom it is contracted to provide advisory services and continues to build upon its strong underlying mandate to manage Anton Capital Entertainment S.A. (formerly Anton Capital Entertainment S.C.A) (“ACE”) and Anton Film Financing S.C.S (“AFF”).

Directors

The director shown below has held office during the whole of the period from
1 January 2024 to 31 December 2024

Sebastien Raybaud

The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
8 October 2025

And signed on behalf of the board by:
Name: Sebastien Raybaud
Status: Director

# ANTON CORP LIMITED

## Profit And Loss Account

for the Period Ended 31 December 2024

| 2024 | 2023
--- | --- | ---
| £ | £
Turnover: | 6,822,150 | 4,923,681
Gross profit(or loss): | 6,822,150 | 4,923,681
Administrative expenses: | ( 6,543,709 ) | ( 4,727,211 )
Operating profit(or loss): | 278,441 | 196,470
Interest receivable and similar income: |  | 2,206
Interest payable and similar charges: | ( 2,810 ) | ( 20,566 )
Profit(or loss) before tax: | 275,631 | 178,110
Tax: | ( 76,015 ) | ( 51,290 )
Profit(or loss) for the financial year: | 199,616 | 126,820

# ANTON CORP LIMITED

## Balance sheet

As at 31 December 2024

| Notes | 2024 | 2023
--- | --- | --- | ---
|  | £ | £
Fixed assets
Tangible assets: | 3 | 75,099 | 57,353
Investments: | 4 | 10,376 | 10,376
Total fixed assets: |  | 85,475 | 67,729
Current assets
Debtors: | 5 | 2,445,236 | 1,299,002
Cash at bank and in hand: |  | 4,374 | 105,904
Total current assets: |  | 2,449,610 | 1,404,906
Creditors: amounts falling due within one year: | 6 | ( 2,065,307 ) | ( 1,204,306 )
Net current assets (liabilities): |  | 384,303 | 200,600
Total assets less current liabilities: |  | 469,778 | 268,329
Provision for liabilities: |  | ( 15,500 ) | ( 13,667 )
Total net assets (liabilities): |  | 454,278 | 254,662
Capital and reserves
Called up share capital: |  | 20 | 20
Share premium account: |  | 29,000 | 29,000
Profit and loss account: |  | 425,258 | 225,642
Total Shareholders' funds: |  | 454,278 | 254,662

The notes form part of these financial statements

# ANTON CORP LIMITED

## Balance sheet statements

For the year ending 31 December 2024 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

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 have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

This report was approved by the board of directors on 8 October 2025
and signed on behalf of the board by:

Name: Sebastien Raybaud
Status: Director

The notes form part of these financial statements

# ANTON CORP LIMITED

## Notes to the Financial Statements

for the Period Ended 31 December 2024

- ## 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

  Tangible fixed assets depreciation policy

  Tangible fixed assets are initially recorded at cost and subsequently measured at cost, net of depreciation and any impairment losses. Depreciation is provided at rates calculated using the straight-line method to write off the cost less estimated residual value of each asset over its expected useful life, as follows: Computer equipment - 25% on cost Office equipment - 33% on cost Office furniture - 33% on cost Leasehold improvements - 20% on cost The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset and is credited or charged to profit or loss.

  Other accounting policies

  Investments in subsidiaries Investments in subsidiary undertakings are measured at cost less accumulated impairment. Cash at bank and in hand Cash at bank and in hand are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Operating leases Rentals payable under operating leases, including any lease incentives received, are charged to income on a straight-line basis over the term of the relevant lease reflecting the pattern in which economic benefits from the leased asset are consumed. In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis over the lease term. Taxation Current tax The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The Company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date. Deferred tax Deferred taxation is provided in full in respect of taxation deferred by timing differences between the treatment of certain items for taxation and accounting purposes. The deferred tax balance has not been discounted. Statement of Cash Flows The company has taken advantage of the exemptions in Financial Reporting Standard, Section 1A.7 from the requirement to produce a Statement of Cash Flows on the grounds that it is a small company. Foreign currency translation Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation are included in the profit and loss account for the period. Financial Instruments The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments. Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument. Financial assets and liabilities classified as receivable or payable within one year are not amortised. 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 Company after deducting all of its liabilities. All financial assets and liabilities are initially measured at transaction price (including transaction costs), except for those financial assets classified as at fair value through profit or loss, which are initially measured at fair value (which is normally the transaction price excluding transaction costs), unless the arrangement constitutes a financing transaction. If an arrangement constitutes a financing transaction, the financial asset or financial liability is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Financial assets and liabilities are only offset in the balance sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously. Employee benefits The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets. The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received. Termination benefits are recognised immediately as an expense when the Company is demonstrably committed to terminate the employment of an employee or to provide termination benefits. Retirement benefits Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due. Critical accounting judgements and key sources of estimation uncertainty In the application of the Company’s accounting policies, the director is required to make judgements, estimates, and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. Critical accounting judgements and key sources of estimation uncertainty (continued) The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods. Prior period adjustments, Changes in Accounting Policies, Estimates and Errors Prior period adjustments may arise as a result of a change in accounting policies or to correct a material error. Changes in accounting estimates are accounted for prospectively, i.e. in the current and future years affected by the change and do not give rise to a prior period adjustment. Changes in accounting policies are only made when required by proper accounting practices or the change provides more reliable or relevant information about the effect of transactions, other events and conditions on the Company’s financial position or financial performance. Where a change is made, it is applied retrospectively (unless stated otherwise) by adjusting opening balances and comparative amounts for the prior period as if the new policy had always been applied. Material errors discovered in prior period figures are corrected retrospectively by amending opening balances and comparative amounts for the prior period. Generally, the majority of prior period items arise from corrections and adjustments that are the natural result of estimates inherent in the accounting process. Such adjustments constitute normal transactions in the year in which they are identified, and are accounted for accordingly. The above changes have had no effect on the Company’s opening retained reserves for the comparative or current period.

# ANTON CORP LIMITED

## Notes to the Financial Statements

for the Period Ended 31 December 2024

- ## 2. Employees

  | 2024 | 2023
  --- | --- | ---
  Average number of employees during the period | 44 | 28

  Employment costs (including the director) 2024 / 2023 Wages and salaries 3,906,340 / 2,781,830 Pension 88,318 / 50,841 Social security costs 493,295 / 365,575 Total 4,487,953 / 3,198,246 The Company operates a defined contribution pension scheme for the benefit of its employees. The assets of the scheme are administered by an independent pension provider. Pension payments recognised as an expense during the year amount to £88,318 (2023: £50,841). The balance owing in relation to pension costs at 31 December 2024 was a £261 (2023: -£6,452).

# ANTON CORP LIMITED

## Notes to the Financial Statements

for the Period Ended 31 December 2024

## 3. Tangible assets

| Land & buildings | Plant & machinery | Fixtures & fittings | Office equipment | Motor vehicles | Total
--- | --- | --- | --- | --- | --- | ---
Cost | £ | £ | £ | £ | £ | £
At 1 January 2024 | 54,287 |  | 83,990 | 158,584 |  | 296,861
Additions | 13,100 |  |  | 30,913 |  | 44,013
Disposals |  |  |  |  |  |
Revaluations |  |  |  |  |  |
Transfers |  |  |  |  |  |
At 31 December 2024 | 67,387 |  | 83,990 | 189,497 |  | 340,874
Depreciation |  |  |  |  |  |
At 1 January 2024 | 54,287 |  | 80,534 | 104,687 |  | 239,508
Charge for year |  |  | 1,608 | 24,659 |  | 26,267
On disposals |  |  |  |  |  |
Other adjustments |  |  |  |  |  |
At 31 December 2024 | 54,287 |  | 82,142 | 129,346 |  | 265,775
Net book value |  |  |  |  |  |
At 31 December 2024 | 13,100 |  | 1,848 | 60,151 |  | 75,099
At 31 December 2023 | 0 |  | 3,456 | 53,897 |  | 57,353

# ANTON CORP LIMITED

## Notes to the Financial Statements

for the Period Ended 31 December 2024

## 4. Fixed assets investments note

Cost or valuation 2024 /2023 At 1 January 2024 10,376 / 10,376 At 31 December 2024 10,376 / 10,376 Net book value 2024 /2023 At 1 January 2024 10,376 / 10,376 At 31 December 2024 10,376 / 10,376 In the year, on 29 June 2022, Anton Corp Limited purchased 12,000 ordinary shares in Anton Film Financing S.a.r.l from Anton Capital Entertainment GP, S.a.r.l at a par value of €1 each. The total purchase price was €12,000 (£10,375). The following were subsidiary undertakings of the company as at 31 December 2024: Name / Registered office / Principal Activity / Class of Share / Holding Anton Entertainment Media Services Inc. / 1321 Upland Dr. PMB 15577, Houston, TX, USA / Advisory Services / Ordinary / 100% Anton Film Financing S.a.r.l / 24, Rue Astrid, L-1143, Luxembourg / Advisory Services / Ordinary / 100%

# ANTON CORP LIMITED

## Notes to the Financial Statements

for the Period Ended 31 December 2024

## 5. Debtors

| 2024 | 2023
--- | --- | ---
| £ | £
Trade debtors | 8,541 | 8,124
Other debtors | 2,436,695 | 1,290,878
Total | 2,445,236 | 1,299,002

# ANTON CORP LIMITED

## Notes to the Financial Statements

for the Period Ended 31 December 2024

## 6. Creditors: amounts falling due within one year note

| 2024 | 2023
--- | --- | ---
| £ | £
Trade creditors | 304,237 | 213,689
Taxation and social security | 206,550 | 220,681
Other creditors | 1,554,520 | 769,936
Total | 2,065,307 | 1,204,306

# ANTON CORP LIMITED

## Notes to the Financial Statements

for the Period Ended 31 December 2024

## 7. Off balance sheet arrangements

Contingent Liabilities As a result of being acquired by Anton Capital Entertainment, S.A. (“ACE)”, Anton Corp Limited (“ACL”) agreed to being subject to the terms and conditions of ACE’s credit agreement with MUFG Union Bank, N.A. (“Union Bank”). As such, ACL is now a guarantor under the credit agreement with Union Bank meaning if ACE were to default on its lending with Union Bank, then ACL would be required to help repay any outstanding credit. The balance outstanding as at 31 December 2024 was €5,574,151 and was fully repaid in March 2024.