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REGISTERED NUMBER: 07130509 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 30 June 2025 |

| for |

| Flipbook Limited |

| Flipbook Limited (Registered number: 07130509) |

Contents of the Financial Statements

for the year ended 30 June 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| Chartered Accountants' Report | 7 |

| Flipbook Limited |

Company Information

for the year ended 30 June 2025

| DIRECTORS: | Mr A Lord

| Mr B Haworth

| REGISTERED OFFICE: | Suite 1b, Albion Wharf

| 19 Albion Street

| Manchester

| Manchester

| M1 5LN

| REGISTERED NUMBER: | 07130509 (England and Wales)

| ACCOUNTANTS: | Bennett Brooks & Co Ltd

| Chartered Accountants

| Suite 4A

| Apex

| 33 Victoria Street

| Altrincham

| WA14 1AU

| Flipbook Limited (Registered number: 07130509) |

Balance Sheet

30 June 2025

2025 | 2024 |

| Notes | £ | £

FIXED ASSETS

Tangible assets | 4 | 85,274 |  | 73,146 |  |

CURRENT ASSETS

Debtors | 5 | 321,994 |  | 100,363 |  |

Cash at bank | 94,191 |  | 130,240 |  |

416,185 |  | 230,603 |  |

CREDITORS

Amounts falling due within one year | 6 | (435,732 | ) | (218,253 | ) |

NET CURRENT (LIABILITIES)/ASSETS | (19,547 | ) | 12,350 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 65,727 |  | 85,496 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (37,488 | ) | (60,002 | ) |

PROVISIONS FOR LIABILITIES | (21,319 | ) | (16,092 | ) |

NET ASSETS | 6,920 |  | 9,402 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 61 |  | 61 |  |

Retained earnings | 6,859 |  | 9,341 |  |

SHAREHOLDERS' FUNDS | 6,920 |  | 9,402 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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 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 22 January 2026 and were signed on its behalf by:

Mr A Lord - Director

| Flipbook Limited (Registered number: 07130509) |

Notes to the Financial Statements

for the year ended 30 June 2025

1. | STATUTORY INFORMATION

| Flipbook 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.

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

| Tangible fixed assets

| Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

| Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

| Plant and equipment - 25% reducing balance

| Computers - 33% reducing balance or straight line over 3 years

| Motor Vehicles - 25% reducing balance

| The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited ot charged to 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.

| 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.

| Flipbook Limited (Registered number: 07130509) |

Notes to the Financial Statements - continued

for the year ended 30 June 2025

2. | ACCOUNTING POLICIES - continued

| Hire purchase and leasing commitments

| Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

| Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

| Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the leases asset are consumed.

| 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 9 (2024 - 9 ) .

4. | TANGIBLE FIXED ASSETS

Fixtures |  |

Plant and | and | Motor | Computer |  |

machinery | fittings | vehicles | equipment | Totals |

| £ | £ | £ | £ | £

| COST

| At 1 July 2024 | 15,766 |  | - |  | 128,036 |  | 168,968 |  | 312,770 |  |

| Additions | - |  | 29,508 |  | - |  | 10,860 |  | 40,368 |  |

| Disposals | (133 | ) | - |  | - |  | (4,062 | ) | (4,195 | ) |

| At 30 June 2025 | 15,633 |  | 29,508 |  | 128,036 |  | 175,766 |  | 348,943 |  |

| DEPRECIATION

| At 1 July 2024 | 13,633 |  | - |  | 81,886 |  | 144,105 |  | 239,624 |  |

| Charge for year | 533 |  | 5,902 |  | 11,537 |  | 9,602 |  | 27,574 |  |

| Eliminated on disposal | (106 | ) | - |  | - |  | (3,423 | ) | (3,529 | ) |

| At 30 June 2025 | 14,060 |  | 5,902 |  | 93,423 |  | 150,284 |  | 263,669 |  |

| NET BOOK VALUE

| At 30 June 2025 | 1,573 |  | 23,606 |  | 34,613 |  | 25,482 |  | 85,274 |  |

| At 30 June 2024 | 2,133 |  | - |  | 46,150 |  | 24,863 |  | 73,146 |  |

| Flipbook Limited (Registered number: 07130509) |

Notes to the Financial Statements - continued

for the year ended 30 June 2025

4. | TANGIBLE FIXED ASSETS - continued

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor |

vehicles |

| £

| COST

| At 1 July 2024

| and 30 June 2025 | 128,036 |  |

| DEPRECIATION

| At 1 July 2024 | 81,886 |  |

| Charge for year | 11,537 |  |

| At 30 June 2025 | 93,423 |  |

| NET BOOK VALUE

| At 30 June 2025 | 34,613 |  |

| At 30 June 2024 | 46,150 |  |

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

2025 | 2024 |

| £ | £

| Trade debtors | 303,199 |  | 64,500 |  |

| Other debtors | 18,795 |  | 35,863 |  |

321,994 |  | 100,363 |  |

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

2025 | 2024 |

| £ | £

| Bank loans and overdrafts | 9,964 |  | 9,964 |  |

| Hire purchase contracts (see note 8) | 10,989 |  | 10,990 |  |

| Trade creditors | 70,650 |  | 36,066 |  |

| Taxation and social security | 123,952 |  | 138,043 |  |

| Other creditors | 220,177 |  | 23,190 |  |

435,732 |  | 218,253 |  |

| Included within hire purchase contracts are secured hire purchase contracts amounting to £10,990 (2024; £10,990) which are secured on the assets to which they relate.

| Included in bank loans and overdrafts is an unsecured loan amounting to £9,964 (2024: £9,964).

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

| £ | £

| Bank loans | 9,096 |  | 20,621 |  |

| Hire purchase contracts (see note 8) | 28,392 |  | 39,381 |  |

37,488 |  | 60,002 |  |

| Included within hire purchase contracts are secured hire purchase contracts amounting to £28,391 (2024: £39,381l) which are secured on the assets to which they relate.

| Included in bank loans is an unsecured loan amounting to £9,096 (2024: £20,621).

| Flipbook Limited (Registered number: 07130509) |

Notes to the Financial Statements - continued

for the year ended 30 June 2025

8. | LEASING AGREEMENTS

| Minimum lease payments fall due as follows:

| Hire purchase |

| contracts |

2025 | 2024 |

| £ | £

| Net obligations repayable:

| Within one year | 10,989 |  | 10,990 |  |

| Between one and five years | 28,392 |  | 39,381 |  |

39,381 |  | 50,371 |  |

Non-cancellable |

operating leases |

2025 | 2024 |

| £ | £

| Within one year | 27,625 |  | 46,975 |  |

| Between one and five years | 146,250 |  | 179,663 |  |

173,875 |  | 226,638 |  |

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

value: |  | £ | £

| 420 | Ordinary X | 0.10 | 42 |  | 42 |  |

| 180 | Ordinary Y | 0.10 | 18 |  | 18 |  |

| 10 | Ordinary Z | 0.10 | 1 |  | 1 |  |

61 |  | 61 |  |

10. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| At the reporting date the directors owed the company £967 (2024: the company owed the directors £22). This is repayable on demand and attracts no interest.

Chartered Accountants' Report to the Board of Directors

on the Unaudited Financial Statements of

Flipbook Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Flipbook Limited for the year ended 30 June 2025 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Flipbook Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Flipbook Limited and state those matters that we have agreed to state to the Board of Directors of Flipbook Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Flipbook Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Flipbook Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Flipbook Limited. You consider that Flipbook Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Flipbook Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Bennett Brooks & Co Ltd

Chartered Accountants

Suite 4A

Apex

33 Victoria Street

Altrincham

WA14 1AU

22 January 2026