REGISTERED NUMBER: 10186937 (England and Wales)

STUDIOSHAW LTD.

Unaudited Financial Statements

for the Year Ended 30 June 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Director:

M S Shaw

Registered office:

54 Rivington Street

London

EC2A 3QN

Registered number:

10186937 (England and Wales)

Accountants:

Cooper Parry Advisory Limited

Broadwalk House, 5th Floor

5 Appold Street

Broadgate

London

EC2A 2AG

Fixed assets

Tangible assets

4

10,655

14,527

Current assets

Debtors

5

51,854

127,953

Cash at bank and in hand

85,105

45,570

136,959

173,523

Creditors

Amounts falling due within one year

6

(49,913

)

(60,854

)

Net current assets

87,046

112,669

Total assets less current liabilities

97,701

127,196

Provisions for liabilities

(2,664

)

(3,632

)

Net assets

95,037

123,564

Capital and reserves

Called up share capital

7

1

1

Retained earnings

95,036

123,563

Shareholders' funds

95,037

123,564

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 5 December 2025 and were signed by:

M S Shaw - Director

1.	Statutory information

Studioshaw 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.

Going concern

The financial statements have been prepared on a going concern basis. The Directors have reviewed and considered relevant information, including the annual budget and future cash flows in making their assessment

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

-

33% on cost

Financial instruments

Financial assets and liabilities are recognised when the company becomes party to the contractual provisions of the financial instrument. The company holds financial instruments which comprise cash and cash equivalents, trade and other receivables, equity investments derivative financial instruments, trade and other payables, convertible loan notes and loans and borrowings. The company has chosen to apply the provisions of Section 11 Basic Financial Instruments and Section 12 Other Financial Instruments in full.

Financial assets and liabilities - classified as basic financial instruments

(i) Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held with banks, and other short-term highly liquid

investments with original maturities of three months or less.

(ii) Trade and other receivables

Trade and other receivables are initially recognised at the transaction price, including any transaction costs,

and subsequently measured at amortised cost including the effective interest method, less any provision for

impairment. Amounts that are receivable within one year are measured at the undiscounted amount of the cash expected to be received, net of any impairment.

At the end of each reporting period, the company assesses whether there is objective evidence that an

receivable amount may be impaired. A provision for impairment is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables. The amount of the provision is the difference between the asset's carrying amount and the present value of the estimated future cash flows, discounted at the effective interest rate. The amount of the provision is recognised immediately in the Income Statement.

(iii) Trade and other payables and loans and borrowings

Trade and other payables and loans and borrowings are initially measured at the transaction price, including

any transaction costs, and subsequently measured at amortised cost using the effective interest method.

Amounts that are payable within one year are measured at the discounted amount of the cash expected to be paid.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3.	Employees and directors

The average number of employees during the year was 6 (2024 - 7 ) .

4.	Tangible fixed assets

Plant and

machinery

£

Cost

At 1 July 2024

48,768

Additions

6,358

At 30 June 2025

55,126

Depreciation

At 1 July 2024

34,241

Charge for year

10,230

At 30 June 2025

44,471

Net book value

At 30 June 2025

10,655

At 30 June 2024

14,527

5.

Debtors: amounts falling due within one year

2025

2024

£

£

Trade debtors

41,968

90,438

Other debtors

9,886

37,515

51,854

127,953

6.

Creditors: amounts falling due within one year

2025

2024

£

£

Trade creditors

4,700

1,231

Taxation and social security

28,474

42,351

Other creditors

16,739

17,272

49,913

60,854

7.	Called up share capital

Allotted

Class:

Nominal

2025

2024

Number:

value:

£

£

100

Ordinary

0.01

-

1

85

Ordinary A

0.01

0.85

-

15

Ordinary B

0.01

0.15

-

1

1

During the financial year 100 Ordinary shares were redesignated to 85 Ordinary A and 15 Ordinary B shares.

8.	Director's advances, credits and guarantees

The following advances and credits to a director subsisted during the years ended 30 June 2025 and 30 June 2024:

2025

2024

£

£

M S Shaw

Balance outstanding at start of year

153

(149

)

Amounts advanced

1,205

1,200

Amounts repaid

-

(898

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

1,358

153