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REGISTERED NUMBER: 07531079 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30 APRIL 2025 |

| FOR |

| SCRATCHTIME PRODUCTIONS LIMITED |

SCRATCHTIME PRODUCTIONS LIMITED (REGISTERED NUMBER: 07531079) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 4 |

| SCRATCHTIME PRODUCTIONS LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 30 APRIL 2025

| DIRECTORS: | J Lunn

| S M Willett

| SECRETARY: | S M Willett

| REGISTERED OFFICE: | 2 Jardine House

| The Harrovian Business Village

| Harrow

| Middlesex

| HA1 3EX

| REGISTERED NUMBER: | 07531079 (England and Wales)

| ACCOUNTANTS: | Barber & Company

| A trading name of PCM Accounting Limited

| 2 Jardine House

| Harrovian Business Village

| Bessborough Road

| Harrow

| Middlesex

| HA1 3EX

SCRATCHTIME PRODUCTIONS LIMITED (REGISTERED NUMBER: 07531079) |

STATEMENT OF FINANCIAL POSITION

30 APRIL 2025

| 30.4.25 | 30.4.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 215,055 |  | 430,112 |  |

Property, plant and equipment | 5 | 258,755 |  | 290,741 |  |

Investments | 6 | 419,747 |  | 404,201 |  |

893,557 |  | 1,125,054 |  |

CURRENT ASSETS

Debtors | 7 | 661,179 |  | 524,347 |  |

Cash at bank and in hand | 2,835,591 |  | 2,325,309 |  |

3,496,770 |  | 2,849,656 |  |

CREDITORS

Amounts falling due within one year | 8 | 395,687 |  | 933,314 |  |

NET CURRENT ASSETS | 3,101,083 |  | 1,916,342 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 3,994,640 |  | 3,041,396 |  |

PROVISIONS FOR LIABILITIES | 64,689 |  | 54,184 |  |

NET ASSETS | 3,929,951 |  | 2,987,212 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 100 |  | 100 |  |

Retained earnings | 3,929,851 |  | 2,987,112 |  |

SHAREHOLDERS' FUNDS | 3,929,951 |  | 2,987,212 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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.

SCRATCHTIME PRODUCTIONS LIMITED (REGISTERED NUMBER: 07531079) |

STATEMENT OF FINANCIAL POSITION - continued

30 APRIL 2025

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 25 December 2025 and were signed on its behalf by:

S M Willett - Director

J Lunn - Director

SCRATCHTIME PRODUCTIONS LIMITED (REGISTERED NUMBER: 07531079) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

1. | STATUTORY INFORMATION

| Scratchtime Productions 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 as modified by the revaluation of certain assets.

| The financial statements have been prepared in accordance with applicable accounting standards. The particular accounting policies adopted are described below.

| TURNOVER

| Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| GOODWILL

| Goodwill, being the amount paid in connection with the acquisition of a business in 2022, is being amortised evenly over its estimated useful life of five years.

| INTANGIBLE ASSETS

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| TANGIBLE FIXED ASSETS

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Improvements to property | - | 20% on cost

| Plant and machinery | - | 20% on reducing balance

| 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 statement of financial position date.

| DEFERRED TAX

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

SCRATCHTIME PRODUCTIONS LIMITED (REGISTERED NUMBER: 07531079) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 APRIL 2025

2. | ACCOUNTING POLICIES - continued

| 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 2 (2024 - 2 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 May 2024

| and 30 April 2025 | 1,075,283 |  |

| AMORTISATION

| At 1 May 2024 | 645,171 |  |

| Charge for year | 215,057 |  |

| At 30 April 2025 | 860,228 |  |

| NET BOOK VALUE

| At 30 April 2025 | 215,055 |  |

| At 30 April 2024 | 430,112 |  |

5. | PROPERTY, PLANT AND EQUIPMENT

| Improvements |

| to |  | Plant and |

| property |  | machinery |  | Totals

£ | £ | £ |

| COST

| At 1 May 2024 | 27,805 |  | 858,144 |  | 885,949 |  |

| Additions | - |  | 38,264 |  | 38,264 |  |

| At 30 April 2025 | 27,805 |  | 896,408 |  | 924,213 |  |

| DEPRECIATION

| At 1 May 2024 | 22,244 |  | 572,964 |  | 595,208 |  |

| Charge for year | 5,561 |  | 64,689 |  | 70,250 |  |

| At 30 April 2025 | 27,805 |  | 637,653 |  | 665,458 |  |

| NET BOOK VALUE

| At 30 April 2025 | - |  | 258,755 |  | 258,755 |  |

| At 30 April 2024 | 5,561 |  | 285,180 |  | 290,741 |  |

SCRATCHTIME PRODUCTIONS LIMITED (REGISTERED NUMBER: 07531079) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 APRIL 2025

6. | FIXED ASSET INVESTMENTS

| Other

| investments

£ |

| COST OR VALUATION

| At 1 May 2024 | 404,201 |  |

| Share of profit/(loss) | 27,252 |  |

| Revaluations | (13,731 | ) |

| Dividends received | 2,025 |  |

| At 30 April 2025 | 419,747 |  |

| NET BOOK VALUE

| At 30 April 2025 | 419,747 |  |

| At 30 April 2024 | 404,201 |  |

| Cost or valuation at 30 April 2025 is represented by:

| Other

| investments

£ |

| Valuation in 2022 | (553 | ) |

| Valuation in 2023 | (15,912 | ) |

| Valuation in 2024 | 20,666 |  |

| Valuation in 2025 | 15,546 |  |

| Cost | 400,000 |  |

419,747 |  |

7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.4.25 |  | 30.4.24

£ | £ |

| Prepayments and accrued income | 661,179 |  | 524,347 |  |

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.4.25 |  | 30.4.24

£ | £ |

| Corporation tax | 213,830 |  | 235,646 |  |

| Social security and other taxes | 108,818 |  | 137,441 |  |

| Other creditors | - |  | 4,851 |  |

| Directors' current accounts | 67,039 |  | 549,376 |  |

| Accruals and deferred income | 6,000 |  | 6,000 |  |

395,687 |  | 933,314 |  |

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 30.4.25 |  | 30.4.24

| value: | £ | £ |

| 100 | Ordinary | £1 | 100 |  | 100 |  |

SCRATCHTIME PRODUCTIONS LIMITED (REGISTERED NUMBER: 07531079) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 APRIL 2025

10. | ULTIMATE CONTROLLING PARTY

| During the year ender review the Company was under the control of Mr J Lunn, its Managing Director and majority owner of the Company's issued Equity Share Capital.