BrightAccountsProduction v1.0.0 v1.0.0 2024-06-01 The company was not dormant during the period The company was trading for the entire period Unaudited Accounts The principal activity of the company is that of a film production company. 28 January 2026 1 1 12633795 2025-05-31 12633795 2024-05-31 12633795 2023-05-31 12633795 2024-06-01 2025-05-31 12633795 2023-06-01 2024-05-31 12633795 uk-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 12633795 uk-curr:PoundSterling 2024-06-01 2025-05-31 12633795 uk-bus:AbridgedAccounts 2024-06-01 2025-05-31 12633795 uk-core:ShareCapital 2025-05-31 12633795 uk-core:ShareCapital 2024-05-31 12633795 uk-core:RetainedEarningsAccumulatedLosses 2025-05-31 12633795 uk-core:RetainedEarningsAccumulatedLosses 2024-05-31 12633795 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2025-05-31 12633795 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2024-05-31 12633795 uk-core:RetainedEarningsAccumulatedLosses 2024-06-01 2025-05-31 12633795 uk-bus:FRS102 2024-06-01 2025-05-31 12633795 2024-06-01 2025-05-31 12633795 uk-bus:Director1 2024-06-01 2025-05-31 12633795 uk-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 xbrli:pure iso4217:GBP xbrli:shares

Twinfilm Limited

Abridged Unaudited Financial Statements

for the financial year ended 31 May 2025

Twinfilm Limited

DIRECTOR'S REPORT

for the financial year ended 31 May 2025

The director presents their report and the unaudited financial statements for the financial year ended 31 May 2025.

Principal Activity

The principal activity of the company is that of a film production company.

Results and Dividends

The loss for the financial year amounted to £(15,387) (2024 - £(17,956)).

Directors

The directors who served during the financial year are as follows:

Adam Nagle (Appointed 16 July 2024)

Mark Howell (Resigned 17 July 2025)

There were no changes in shareholdings between 31 May 2025 and the date of signing the financial statements.

Political Contributions

The company did not make any disclosable political donations in the current financial year.

Statement of director's Responsibilities and Declaration on Unaudited Financial Statements

The director made the following statement in respect of the unaudited financial statements:

"General responsibilities

The director is responsible for preparing the Director's Report and the financial statements in accordance with applicable law and regulations.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law) including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A (Small Entities). Under company law the director must not approve the financial statements unless they is satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the director is required to:

- | select suitable accounting policies and apply them consistently;
- | make judgements and accounting estimates that are reasonable and prudent;
- | prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Director's declaration on unaudited financial statements

In relation to the financial statements comprising the Abridged Income Statement, the Abridged Statement of Financial Position, the Statement of Changes in Equity and the related notes:

The director approves these financial statements and confirms that they is responsible for them, including selecting the appropriate accounting policies, applying them consistently and making, on a reasonable and prudent basis, the judgements underlying them. They have been prepared on the going concern basis on the grounds that the company will continue in business.

The director confirms that they has made available to Hugh McCarthy & Associates, (Chartered Accountants), all the company's accounting records and provided all the information, books and documents necessary for the compilation of the financial statements.

The director confirms that to the best of their knowledge and belief, the accounting records reflect all the transactions of the company for the financial year ended 31 May 2025."

Special provisions relating to small companies

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

On behalf of the board

___________________________

Adam Nagle

Director

28 January 2026

Twinfilm Limited

ABRIDGED INCOME STATEMENT

for the financial year ended 31 May 2025

|  | 2025 |  | 2024
| Notes | £ |  | £

Administrative expenses |  | (15,387) |  | (17,956)
|  | ───────── |  | ─────────
Loss before taxation |  | (15,387) |  | (17,956)
Tax on loss |  | - |  | -
|  | ───────── |  | ─────────
Loss for the financial year |  | (15,387) |  | (17,956)
|  | ───────── |  | ─────────
Total comprehensive income |  | (15,387) |  | (17,956)
|  | ═════════ |  | ═════════

Twinfilm Limited

Company Registration Number: 12633795

ABRIDGED STATEMENT OF FINANCIAL POSITION

as at 31 May 2025

|  |  | 2025 |  | 2024
|  | Notes | £ |  | £
Current Assets

Receivables |  |  | 1,234 |  | 40
Cash and cash equivalents |  |  | 997 |  | 15,443
|  |  | ───────── |  | ─────────
|  |  | 2,231 |  | 15,483
|  |  | ───────── |  | ─────────
Payables: amounts falling due within one year |  |  | (80,599) |  | (78,464)
|  |  | ───────── |  | ─────────
Net Current Liabilities |  |  | (78,368) |  | (62,981)
|  |  | ───────── |  | ─────────
Total Assets less Current Liabilities |  |  | (78,368) |  | (62,981)
|  |  | ═════════ |  | ═════════
Equity

Called up share capital |  |  | 100,000 |  | 100,000
Retained earnings |  |  | (178,368) |  | (162,981)
|  |  | ───────── |  | ─────────
Equity attributable to owners of the company |  |  | (78,368) |  | (62,981)
|  |  | ═════════ |  | ═════════
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).

All of the members have consented to the preparation of abridged accounts in accordance with section 444(2A) of the Companies Act 2006.

For the financial year ended 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The director confirms that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Director and authorised for issue on 28 January 2026

________________________________ |  |  |  |  |
Adam Nagle |  |  |  |  |
Director |  |  |  |  |

Twinfilm Limited

STATEMENT OF CHANGES IN EQUITY

as at 31 May 2025

| Called up | Retained | Total
| share | earnings |
| capital |  |
| £ | £ | £
At 1 June 2023 | 100,000 | (145,025) | (45,025)
| ───────── | ───────── | ─────────
Loss for the financial year | - | (17,956) | (17,956)
| ───────── | ───────── | ─────────
At 31 May 2024 | 100,000 | (162,981) | (62,981)
| ───────── | ───────── | ─────────
Loss for the financial year | - | (15,387) | (15,387)
| ───────── | ───────── | ─────────
At 31 May 2025 | 100,000 | (178,368) | (78,368)
| ═════════ | ═════════ | ═════════

Twinfilm Limited

NOTES TO THE ABRIDGED FINANCIAL STATEMENTS

for the financial year ended 31 May 2025

1. | General Information
| Twinfilm Limited is a company limited by shares incorporated and registered in the United Kingdom. The registered number of the company is 12633795. The registered office of the company is 10 Little Portland Street, London W1W 7JG, England. The nature of the company's operations and its principal activities are set out in the Director's Report. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

2. | Summary of Significant Accounting Policies
| The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
| Statement of compliance
| The financial statements of the company for the financial year ended 31 May 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
| Basis of preparation
| The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
| Trade and other receivables
| Trade and other receivables are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.
| Cash and cash equivalents
| Cash and cash equivalents comprise cash at bank and in hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the Abridged Statement of Financial Position bank overdrafts are shown within Payables.
| Trade and other payables
| Trade and other payables are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
| Employee benefits
| Short term benefits, including holiday pay and other similar non-monetary benefits, are recognised as an expense in the period in which the service is received.
| Taxation and deferred taxation
| Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Statement of Financial Position date. Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements. Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Statement of Financial Position date.
| Ordinary share capital
| The ordinary share capital of the company is presented as equity.

3. | Employees
|  | 2025 | 2024
|  | Number | Number
| Administration | 1 | 1
|  | ═════════ | ═════════

4. | Capital commitments
| The company had no material capital commitments at the financial year-ended 31 May 2025.

5. | Controlling interest
| The company is owned and controlled by its shareholders with Mr. Peter Nagle having significant control of the company.

6. | Events After the End of the Reporting Period
| There have been no significant events affecting the company since the financial year-end.