REGISTERED NUMBER: 05515560

Report of the Directors and

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

3DD Productions Limited

Page

Company Information

1

Report of the Directors

2

Income Statement

3

Balance Sheet

4

Notes to the Financial Statements

6

DIRECTORS:

Mrs L A Saville

D Saville

SECRETARY:

D Saville

REGISTERED OFFICE:

Suite 3.20 344-354 Gray's Inn Road

London

WC1X 8BP

REGISTERED NUMBER:

05515560

ACCOUNTANTS:

SKS Business Services Ltd

3 Sheen Road

Richmond Upon Thames

Surrey

TW9 1AD

The directors present their report together with the unaudited financial statements for the year ended 31 March 2025.

PRINCIPAL ACTIVITY

The principal activity of the company during the year was the production of televisual programmes for global distribution by its sister company 3DD Entertainment.

REVIEW OF BUSINESS

There was a loss for the year amounting to £114,134 (In 2024 profit of £228,561). The directors do not recommend the payment of a dividend.

DIRECTORS

The directors shown below have held office during the whole of the period from 1 April 2024 to the date of this report.

Mrs L A Saville

D Saville

FINANCIAL INSTRUMENTS

The company uses various financial instruments which include cash, trade debtors, trade creditors and amounts due to group undertakings that arise directly from its operations. The main purpose of these financial instruments is to raise finance for the company's operations. The existence of these financial instruments exposes the company to a number of financial risks, which are described in more detail below.

The main risks arising from the company's financial instruments are currency risk, interest rate risk, credit risk and liquidity risk. The directors review and agree policies for managing each of these risks and they are summarised below. These policies have remained unchanged from previous years.

Currency risk

The company is only partly exposed to translation and transaction foreign exchange risk, as the principal part of its production activity is UK based.

Liquidity risk

The company seeks to manage financial risk by ensuring sufficient liquidity is available to meet foreseeable needs and to invest cash assets safely and profitably.

The company's policy throughout the year has been to achieve this objective through management's day to day involvement in business decisions rather than through setting maximum or minimum liquidity ratios.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

Mrs L A Saville - Director

31 December 2025

Turnover

790,698

1,302,836

Cost of sales

(611,479

)

(709,199

)

Gross profit

179,219

593,637

Administrative expenses

(293,358

)

(288,889

)

(Loss)/profit before taxation

(114,139

)

304,748

Tax on (loss)/profit

3

-

(76,187

)

(Loss)/profit for the financial year

(114,139

)

228,561

Fixed assets

Intangible assets

4

1,290,893

1,821,361

Investments

5

-

-

1,290,893

1,821,361

Current assets

Work in Progress

1,273,931

740,834

Debtors

6

2,111

21,331

Cash in hand

87

3,910

1,276,129

766,075

Creditors

Amounts falling due within one year

7

(1,672,282

)

(1,578,557

)

Net current liabilities

(396,153

)

(812,482

)

Total assets less current liabilities

894,740

1,008,879

Capital and reserves

Called up share capital

8

1,000

1,000

Retained earnings

9

893,740

1,007,879

894,740

1,008,879

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 in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 31 December 2025 and were signed on its behalf by:

Mrs L A Saville - Director

1.	ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS

The financial statements have been prepared under the historical cost convention and in accordance with applicable accounting standards.

The principal accounting policies of the company have remained unchanged from the previous year and are set out below.

RELATED PARTY EXEMPTION

The company has taken advantage of the exemption available in FRS 8 from disclosing transactions with entities that are part of the 3DD Holdings Limited group of companies.

TURNOVER

Turnover (which excludes VAT) represents revenue that the company has earned in respect of programme sales. Commissioning broadcaster revenue is recognised on confirmation of a licence agreement and once production, on an episodic basis, is substantially complete.

Secondary rights revenue is recognised when all of the following criteria are met:

a) a licence agreement has been signed by both parties

b) the arrangement is fixed and determinable

c) collection is reasonably assured

INTANGIBLE ASSETS

Costs incurred in producing audio visual programmes are capitalised on delivery and amortised on first transmission based on actual and expected revenue streams as a proportion of 2 or 3 year revenue forecasts. Such revenue forecasts are reviewed quarterly and provision is made to the extent that the carrying value is not considered recoverable.

WORK IN PROGRESS

Work in progress is stated at the lower of cost and net realisable value. These relate to costs incurred at the balance sheet date for audio visual programmes not yet capable of delivery.

DEFERRED TAXATION

Deferred tax is recognised on all timing differences where the transactions or events that give the group an obligation to pay more tax in the future, or a right to pay less tax in the future, have occurred by the balance sheet date. Deferred tax assets are recognised when it is more likely than not that they will be recovered. Deferred tax is measured using rates of tax that have been enacted or substantively enacted by the balance sheet date.

GOING CONCERN

The Directors have prepared the accounts under the assumption that the company is a going concern on the basis that the company has the support of Business Loan Network Limited t/a ThinCats in the form of fully secured loans that provide sufficient funding to meet projected cash requirements for a period of at least twelve months from the date of approval of these financial statements.

2.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

3.

TAXATION

Analysis of the tax charge

The tax charge on the loss for the year was as follows:

2025

2024

Restated

£

£

Current tax:

UK corporation tax

-

76,187

Tax on (loss)/profit

-

76,187

UK corporation tax was charged at 25%) in 2024.

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 April 2024

26,830,291

Additions

63,383

At 31 March 2025

26,893,674

AMORTISATION

At 1 April 2024

25,008,930

Charge for year

593,851

At 31 March 2025

25,602,781

NET BOOK VALUE

At 31 March 2025

1,290,893

At 31 March 2024

1,821,361

5.	FIXED ASSET INVESTMENTS

£

Cost

At 1 April 2024 and 31 March 2025

0

The company holds 20% or more of the share capital of the following companies:

Company Subsidiary undertaking

Country of registration

Nature of business

Shares heldclass

Proportion of shares held

I Hate My Job Limited

England and Wales

Dormant

Ordinary

100%

The aggregate amount of capital and reserves and the results of I Hate My Job Limited for the last relevant financial period were as follows:

Capital and reserves

Profit for the year

£

£

I Hate My Job Limited

(2,473

)

-

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

Restated

£

£

Trade debtors

1,112

4,814

Other debtors

999

16,517

2,111

21,331

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

Restated

£

£

Trade creditors

67,185

59,316

Amounts owed to group undertakings

1,471,041

1,382,169

Taxation and social security

133,653

136,670

Other creditors

403

402

1,672,282

1,578,557

8.	CALLED UP SHARE CAPITAL

2025

2024

£

£

Authorised

1,000 ordinary shares of £1 each

1,000

1,000

Allotted, called up and fully paid

1,000 ordinary shares of £1 each

1,000

1,000

9.

RESERVES

Retained

earnings

£

At 1 April 2024

1,007,879

Deficit for the year

(114,139

)

At 31 March 2025

893,740

10.	FINANCIAL COMMITMENTS TO PARENT COMPANY AND FELLOW SUBSIDIARIES

The company has entered into an agreement with other group companies 3DD Entertainment Ltd and 3DD Holdings Ltd to provide and receive financial support, if the need arises.

11.	ULTIMATE CONTROLLING PARTY

The directors consider that the ultimate parent undertaking of this company is 3DD Holdings Limited (registration number 05102800), incorporated in England and Wales. Copies of the parent undertakings' accounts are available from the company from the company's registered offices. The company is controlled by L A Saville by virtue of his majority shareholding in the ultimate parent company. The company is exempt from disclosing related party transactions with other entities within the group structure.

12.	2024 RESTATEMENT OF ACCOUNTS

The accounts for the year ended 31st March 2024 has been restated only because of update in Corporation Tax. 2024 accounts filed CT was £57,902 whereas the updated CT amount is £76,187.