REGISTERED NUMBER: 07104758 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

DDC Entertainment Ltd

Previously known as

DDC Equipment Hire Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D R Ellis

C Guest

REGISTERED OFFICE:

Das Kino

22 Fletcher Gate

Nottingham

Nottinghamshire

NG1 2FZ

REGISTERED NUMBER:

07104758 (England and Wales)

ACCOUNTANTS:

Beaumont Chapman Limited

Foxhall Lodge

Foxhall Road

Nottingham

Nottinghamshire

NG7 6LH

FIXED ASSETS

Tangible assets

4

6,638

11,011

CURRENT ASSETS

Debtors

5

896,891

752,720

Cash at bank

285,158

175,631

1,182,049

928,351

CREDITORS

Amounts falling due within one year

6

201,160

156,488

NET CURRENT ASSETS

980,889

771,863

TOTAL ASSETS LESS CURRENT LIABILITIES

987,527

782,874

CREDITORS

Amounts falling due after more than one year

7

(24,966

)

(30,600

)

PROVISIONS FOR LIABILITIES

(1,661

)

(2,753

)

NET ASSETS

960,900

749,521

CAPITAL AND RESERVES

Called up share capital

3

3

Retained earnings

960,897

749,518

960,900

749,521

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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 26 November 2025 and were signed on its behalf by:

D R Ellis - Director

1.	STATUTORY INFORMATION

DDC Entertainment Ltd 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.

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 each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance

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 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 NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

49,319

Disposals

(2,500

)

At 31 March 2025

46,819

DEPRECIATION

At 1 April 2024

38,308

Charge for year

4,232

Eliminated on disposal

(2,359

)

At 31 March 2025

40,181

NET BOOK VALUE

At 31 March 2025

6,638

At 31 March 2024

11,011

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

20,171

21,691

Amounts owed by group undertakings

872,870

731,029

Other debtors

3,850

-

896,891

752,720

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

6,498

6,498

Trade creditors

10,628

8,790

Taxation and social security

149,353

113,274

Other creditors

34,681

27,926

201,160

156,488

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

24,966

30,600

31.3.25

31.3.24

£

£

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

-

4,607

8.	RELATED PARTY DISCLOSURES

During the year DDC Equipment Hire Limited purchases services from Fletchergate Industries Limited for £38,682 (2024: £46,557). The balance outstanding at 31 March 2025 is £Nil (2024: £167).

There has been a loan made to EQ Entertainment Limited (a company to whom the directors are related) to a value of £873,000 (2024: £731,000) which remains outstanding at the year end.

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Fletchergate Industries Ltd by virtue of its shareholding.