REGISTERED NUMBER: 03847732 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

DIGITAL CLASSICS DISTRIBUTION (TWO)

LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mr S P Ayton

REGISTERED OFFICE:

2 Kingdom Street

London

W2 6JP

REGISTERED NUMBER:

03847732 (England and Wales)

TOTAL ASSETS LESS CURRENT LIABILITIES

-

-

CAPITAL AND RESERVES

Called up share capital

4

65

65

Share premium

50,546

50,546

Retained earnings

(50,611

)

(50,611

)

SHAREHOLDERS' FUNDS

-

-

The company is entitled to exemption from audit under Section 480 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 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 12 December 2025 and were signed by:

Mr S P Ayton - Director

1.	STATUTORY INFORMATION

Digital Classics Distribution (Two) Limited is a private company limited by shares incorporated in England and Wales. The registered office is 2 Kingdom Street, London, W2 6JP.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The company was dormant throughout the current year and previous year.

3.	EMPLOYEES AND DIRECTORS

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

4.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

6,500

Ordinary

1p

65

65

5.	RELATED PARTY TRANSACTIONS

The company has taken advantage of the exemption available in accordance with FRS 102 Section 33 'Related party disclosures' not to disclose transactions entered into between two or more members of a group, with companies which are wholly owned subsidiary undertakings of the group.

6.	PARENT COMPANY

The parent of the smallest and largest group for which consolidated accounts are drawn up, of which this company is a member, is N.B.D. Holdings Limited, a company registered in England and Wales. The immediate parent company is N.B.D. Holdings Limited and a copy of the group financial statements may be obtained from 6th Floor, 2 Kingdom Street, London, England, W2 6JP.