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REGISTERED NUMBER: 09583714 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025 |

| FOR |

| AILA IMAGES LIMITED |

AILA IMAGES LIMITED (REGISTERED NUMBER: 09583714)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

AILA IMAGES LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MAY 2025

| DIRECTORS: | Mr B L Goldswain

| Ms O Corewijn

| REGISTERED OFFICE: | Fleming Court

| Leigh Road

| Eastleigh

| Southampton

| Hampshire

| SO50 9PD

| REGISTERED NUMBER: | 09583714 (England and Wales)

AILA IMAGES LIMITED (REGISTERED NUMBER: 09583714)

BALANCE SHEET

31 MAY 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 5 | 12,782 |  | 18,194 |  |

Investments | 6 | 699,610 |  | 1,153,055 |  |

712,392 |  | 1,171,249 |  |

CURRENT ASSETS

Debtors | 7 | 16,731 |  | 25,078 |  |

Investments | 8 | 1,366,383 |  | 624,043 |  |

Cash at bank | 430,640 |  | 919,533 |  |

1,813,754 |  | 1,568,654 |  |

CREDITORS

Amounts falling due within one year | 9 | 50,513 |  | 15,875 |  |

NET CURRENT ASSETS | 1,763,241 |  | 1,552,779 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2,475,633 |  | 2,724,028 |  |

PROVISIONS FOR LIABILITIES | - |  | 16,144 |  |

NET ASSETS | 2,475,633 |  | 2,707,884 |  |

CAPITAL AND RESERVES

Called up share capital | 10 | 100 |  | 100 |  |

Retained earnings | 2,475,533 |  | 2,707,784 |  |

SHAREHOLDERS' FUNDS | 2,475,633 |  | 2,707,884 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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.

AILA IMAGES LIMITED (REGISTERED NUMBER: 09583714)

BALANCE SHEET - continued

31 MAY 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 6 January 2026 and were signed on its behalf by:

Mr B L Goldswain - Director

AILA IMAGES LIMITED (REGISTERED NUMBER: 09583714)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

1. | STATUTORY INFORMATION

| Aila Images 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. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

| Preparation of consolidated financial statements

| The financial statements contain information about Aila Images Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable net of VAT.

| Tangible fixed assets

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

| Plant and machinery | - | 20% straight line

| Computer equipment | - | 20% straight line

| All fixed assets are initially recorded at cost.

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| Other investments

| Other investments are made up of listed investments held in an investment portfolio and these are recognised initially at fair value which is normally the transaction price. Subsequently, they are measured at fair value through profit or loss.

| 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 balance sheet date.

AILA IMAGES LIMITED (REGISTERED NUMBER: 09583714)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MAY 2025

3. | ACCOUNTING POLICIES - continued

| 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 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.

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

| 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.

| Debtors and creditors receivable / payable within one year

| Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

| Operating lease agreements

| Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profits on a straight line basis over the period of the lease.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 2 ) .

5. | TANGIBLE FIXED ASSETS

| Plant and |  | Computer |

| machinery |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 June 2024 | 55,381 |  | 27,456 |  | 82,837 |  |

| Additions | 471 |  | - |  | 471 |  |

| Disposals | (13,100 | ) | (2,623 | ) | (15,723 | ) |

| At 31 May 2025 | 42,752 |  | 24,833 |  | 67,585 |  |

| DEPRECIATION

| At 1 June 2024 | 49,434 |  | 15,209 |  | 64,643 |  |

| Charge for year | 1,546 |  | 4,337 |  | 5,883 |  |

| Eliminated on disposal | (13,100 | ) | (2,623 | ) | (15,723 | ) |

| At 31 May 2025 | 37,880 |  | 16,923 |  | 54,803 |  |

| NET BOOK VALUE

| At 31 May 2025 | 4,872 |  | 7,910 |  | 12,782 |  |

| At 31 May 2024 | 5,947 |  | 12,247 |  | 18,194 |  |

AILA IMAGES LIMITED (REGISTERED NUMBER: 09583714)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MAY 2025

6. | FIXED ASSET INVESTMENTS

| Other

| investments

£ |

| COST OR VALUATION

| At 1 June 2024 | 1,153,055 |  |

| Additions | 51,626 |  |

| Disposals | (134,886 | ) |

| Revaluations | (370,185 | ) |

| At 31 May 2025 | 699,610 |  |

| NET BOOK VALUE

| At 31 May 2025 | 699,610 |  |

| At 31 May 2024 | 1,153,055 |  |

| Cost or valuation at 31 May 2025 is represented by:

| Shares in |

| group |  | Other |

| undertakings |  | investments |  | Totals

£ | £ | £ |

| Valuation in 2022 | - |  | 69,368 |  | 69,368 |  |

| Valuation in 2023 | - |  | (574,902 | ) | (574,902 | ) |

| Valuation in 2024 | (5 | ) | 126,229 |  | 126,224 |  |

| Valuation in 2025 | - |  | (453,445 | ) | (453,445 | ) |

| Cost | 5 |  | 1,532,360 |  | 1,532,365 |  |

- |  | 699,610 |  | 699,610 |  |

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

2025 | 2024 |

£ | £ |

| Other debtors | 16,731 |  | 25,078 |  |

8. | CURRENT ASSET INVESTMENTS

2025 | 2024 |

£ | £ |

| Listed investments | 1,366,383 |  | 624,043 |  |

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

2025 | 2024 |

£ | £ |

| Trade creditors | 53 |  | - |  |

| Taxation and social security | 46,406 |  | 439 |  |

| Other creditors | 4,054 |  | 15,436 |  |

50,513 |  | 15,875 |  |

AILA IMAGES LIMITED (REGISTERED NUMBER: 09583714)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MAY 2025

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

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

11. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to directors subsisted during the years ended 31 May 2025 and 31 May 2024:

2025 | 2024 |

£ | £ |

| Mr B L Goldswain and Ms O Corewijn

| Balance outstanding at start of year | - |  | 12,259 |  |

| Amounts advanced | 11,537 |  | 69,876 |  |

| Amounts repaid | (11,537 | ) | (82,135 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | - |  | - |  |

| This loan was unsecured with interest charged at HMRC approved rates and was repaid prior to the year end.

12. | RELATED PARTY DISCLOSURES

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 Section 1A 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with group companies where any subsidiary that is a party to the transaction is wholly owned within the group or where transactions have been undertaken under normal market conditions.