For the financial year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

Stirling Holdings Limited is a private company limited by shares incorporated in England and Wales. The registered office is 3rd Floor, The Bloomsbury Building, 10 Bloomsbury Way, Holborn, WC1A 2SL.

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.

Turnover represents amounts receivable for services net of VAT.

Royalties are accounted for on a receivable basis to the extent that they can be quantified from amounts received from or declared by licensees and other parties.

Copyrights are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

An impairment loss is recognised immediately in profit or loss.

The company only has financial instruments which are classified as basic financial instruments.

Short-term debtors and creditors are measured at the settlement value. Any losses from impairment are recognised in profit and loss.

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

The tax expense represents the sum of the tax currently payable and deferred 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 liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

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 in the period are included in profit or loss.

The average monthly number of persons (including directors) employed by the company during the year was:

The majority of directors and shareholders of the company are also members of CTUN LLP.

During the year Stirling Holdings paid for invoices and transferred funds totalling £3,621 to CTUN LLP. At the balance sheet date, the amount owed to Stirling Holdings by CTUN LLP was £3,621(2024: £Nil ).

During the year, Our House (UK) Productions Limited, a connected company, paid costs on behalf of Stirling Holdings Limited totalling £6,343 and transferred funds totalling £1,194. At the balance sheet date, the amount owed by Stirling Holdings Limited to Our House (UK) Productions Limited was £47 (2024: £7,584 owed to Our House (UK) Productions Limited).

During the year, Stirling Holdings Limited, Scheme Employer of the Nutty Trust Pension Scheme, transferred funds and paid for expenses on behalf of the Scheme totalling £69,248 and contributed £700 to the Scheme. At the balance sheet date Stirling Holdings Ltd was owed £32,709 by the Scheme (2024: owed to the scheme £35,838 ).

At the balance sheet date, the amount owed to Stirling Holdings Limited by Kenwood Films Limited was £295 (2024 £295 ).

During the year Stirling Holdings voted a dividend of £44,392 to Mike Barson and made payments totalling £21,924 were made. At the balance sheet date Stirling Holdings Limited owed the director Mike Barson £21,448 (2024: owed by director £1,020 ).

During the year Stirling Holdings voted a dividend of £44,392 to Mark Bedford and made payments totalling £21,924 were made. At the balance sheet date Stirling Holdings Limited owed the director Mark Bedford £23,032 (2024: £564).

During the year Stirling Holdings voted a dividend of £44,392 to Chris Foreman and made payments totalling £21,924 were made. At the balance sheet date Stirling Holdings Limited owed the director Chris Foreman £23,032 (2024: £564).

During the year Stirling Holdings voted a dividend of £44,392 to Graham McPherson and made payments totalling £21,924 were made. At the balance sheet date Stirling Holdings Limited owed the director Graham McPherson £23,736 (2024: £1,267).

During the year Stirling Holdings voted a dividend of £44,392 to Cathal Smyth and made payments totalling £36,170 were made. At the balance sheet date Stirling Holdings Limited owed the director Cathal Smyth £10,235 (2024: £2,013).

During the year Stirling Holdings voted a dividend of £44,392 Lee Thompson erson and made payments totalling £21,924 were made. At the balance sheet date Stirling Holdings Limited owed the director Lee Thompson £23,033 (2024: £565). .

During the year Stirling Holdings voted a dividend of £44,392 to Daniel Woodgate and made payments totalling £21,924 were made. At the balance sheet date Stirling Holdings Limited owed the director Daniel Woodgate £21,445 (2024: owed by director £1,024 ).

All loans are interest free and repayable on demand.