REGISTERED NUMBER: 12110152 (England and Wales)

FINANCIAL STATEMENTS FOR THE PERIOD 1 AUGUST 2023 TO 31 DECEMBER 2024

FOR

APMEOS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

A Productions Limited

A M Taylor

REGISTERED OFFICE:

A Productions Limited

15 Colston Street

Bristol

BS1 5AP

REGISTERED NUMBER:

12110152 (England and Wales)

ACCOUNTANTS:

Burnside

Chartered Accountants

61 Queen Square

Bristol

BS1 4JZ

CURRENT ASSETS

Debtors

4

-

1,551,735

Cash at bank

112,379

100

112,379

1,551,835

CREDITORS

Amounts falling due within one year

5

112,378

1,551,834

NET CURRENT ASSETS

1

1

TOTAL ASSETS LESS CURRENT LIABILITIES

1

1

CAPITAL AND RESERVES

Called up share capital

6

1

1

SHAREHOLDERS' FUNDS

1

1

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 2024 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 18 December 2025 and were signed on its behalf by:

A M Taylor - Director

1.	STATUTORY INFORMATION

APMEOS Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 represents amounts earned from the sale of goods and services provided during the year.

In respect of long term contracts and contracts for on-going services, turnover represents the value of work done in the year, including estimates of amounts not invoiced. Turnover in respect of long term contracts and contracts for on-going services is recognised by reference to the stage of completion.

Taxation

Taxation for the period 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 period 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.

Financial instruments

Financial assets and liabilities are recognised in the balance sheet when the company becomes party to the contractual provisions of the instrument.

Trade and other debtors and creditors are classified as basic financial instruments and are measured on initial recognition at transaction price. Debtors and creditors are subsequently measured at amortised cost using the effective interest rate method. A provision is established when there is objective evidence that the company may not be able to collect all amounts due.

Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank.

Financial liabilities and equity instruments issued by the company are classified in accordance with the substance of the contractual arrangements entered into and the definitions of a financial liability and an equity instrument. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Equity instruments issued by the company are recorded at the proceeds received, net of any direct issue costs.

Going concern

The directors have reviewed the going concern status of the business and have concluded that they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The directors therefore continue to adopt the going concern basis of accounting in preparing these financial statements.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL (2023 - NIL).

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade debtors

-

3,500

Corporation tax recoverable

-

1,287,203

Prepayments and accrued income

-

261,032

-

1,551,735

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Amounts owed to group undertakings

750

3,599

Accruals and deferred income

111,628

1,548,235

112,378

1,551,834

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2024

2023

value:

£

£

100

Ordinary

£0.01

1

1

7.	RELATED PARTY DISCLOSURES

During the period the company made purchases of £Nil (2023 - £1,197,571) from it's immediate parent company, A Productions Limited. At 31 December 2024 the company owed £750 (2023 - £3,599) to A Productions Limited. No interest is charged on this loan.

8.	ULTIMATE PARENT COMPANY AND CONTROLLING PARTY

A Productions Limited, a company registered in England and Wales, is the immediate parent company by virtue of it's 100% interest in the share capital of APMEOS Limited.

Cyber Group Studios, a company registered in France was the ultimate parent company and ultimate controlling party of the company until it entered a form of liquidation in 2024. There was no one ultimate controlling party of Cyber Group Studios.

A Sale and Purchase agreement was reached in June 2025 with the French Courts for the shares in A Productions Limited owned by Cyber Group Studios to be acquired by Mrs K A McQueen and Mr A M Taylor, so that they become the ultimate controlling parties of the group as soon as the legal formalities are completed. The share transfer documents were signed by the French Courts on 25 November 2025 and stamp duty was paid to HMRC shortly afterwards. The registering of the share transfers has not been legally enacted pending the return of paperwork from HMRC to confirm the 'stamping' of the share transfers.