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REGISTERED NUMBER: 07552706 (England and Wales)

Q Pootle 5 Limited

Financial Statements for the Year Ended 30th September 2025

Q Pootle 5 Limited (Registered number: 07552706)

Contents of the Financial Statements

for the Year Ended 30th September 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Q Pootle 5 Limited

Company Information

for the Year Ended 30th September 2025

| DIRECTORS: | A R Baker

| R J Benton

| G B R Lynn

| L Hanson

| C J Bennett

| REGISTERED OFFICE: | 2 Oriel Court

| Omega Park

| Alton

| Hampshire

| GU34 2YT

| REGISTERED NUMBER: | 07552706 (England and Wales)

| ACCOUNTANTS: | Sheen Stickland

| Chartered Accountants

| 2 Oriel Court

| Omega Park

| Alton

| Hampshire

| GU34 2YT

Q Pootle 5 Limited (Registered number: 07552706)

Balance Sheet

30th September 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | 593 |  |

CURRENT ASSETS

Debtors | 5 | 5,283 |  | 2,756 |  |

Cash at bank | 7,637 |  | 2,578 |  |

12,920 |  | 5,334 |  |

CREDITORS

Amounts falling due within one year | 6 | (131,899 | ) | (125,757 | ) |

NET CURRENT LIABILITIES | (118,979 | ) | (120,423 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (118,979 | ) | (119,830 | ) |

CREDITORS

Amounts falling due after more than one year | 7 | (894,184 | ) | (837,969 | ) |

NET LIABILITIES | (1,013,163 | ) | (957,799 | ) |

CAPITAL AND RESERVES

Called up share capital | 8 | 755 |  | 755 |  |

Share premium | 9 | 3,428,588 |  | 3,428,588 |  |

Retained earnings | 9 | (4,442,506 | ) | (4,387,142 | ) |

SHAREHOLDERS' FUNDS | (1,013,163 | ) | (957,799 | ) |

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

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

Q Pootle 5 Limited (Registered number: 07552706)

Balance Sheet - continued

30th September 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 6th February 2026 and were signed on its behalf by:

C J Bennett - Director

Q Pootle 5 Limited (Registered number: 07552706)

Notes to the Financial Statements

for the Year Ended 30th September 2025

1. | STATEMENT OF COMPLIANCE

| Q Pootle 5 Limited is a private company, limited by shares, incorporated in England and Wales. The address of the registered office is 2 Oriel Court, Omega Park, Alton, Hampshire, GU34 2YT. The registration number is 07552706.

| The financial statement are presented in sterling which is is the functional currency of the company and rounded to the nearest pound.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| The company shows net liabilities at the balance sheet date of £1,013,163. Payment to a significant element of the company's creditors at the balance sheet date is entirely dependent on income specifically receivable from a programme that has been funded by these creditors. The directors have confirmed that they will continue to financially support the company as required.

| Turnover

| Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Turnover comprises revenue recognised by the company in respect of royalty income and license fees received from television broadcasters during the year, exclusive of value added tax. Revenue is recognised in the period in which it is earned from the broadcasters and is calculated in line with the agreements.

| 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.

| Patents and licences are being amortised evenly over their estimated useful life of ten years.

| Financial instruments

| Financial assets and financial liabilities are recognised when the company becomes party to the contractual provisions of the financial instrument.

| Cash and cash equivalents

| These comprise cash at bank and other short term liquid investments.

| Debtors

| Short term debtors are stated at their nominal value. Loans receivable are measured initially at their nominal value and are measured subsequently at amortised cost using the effective interest method. Appropriate allowances for estimated irrecoverable amounts are recognised in the Income Statement when there is objective evidence that the asset is impaired.

| Creditors

| Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Q Pootle 5 Limited (Registered number: 07552706)

Notes to the Financial Statements - continued

for the Year Ended 30th September 2025

2. | ACCOUNTING POLICIES - continued

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 5 (2024 - 5 ) .

4. | INTANGIBLE FIXED ASSETS

| Patents

| and

| licences

£ |

| COST

| At 1st October 2024 | 10,198 |  |

| Disposals | (10,198 | ) |

| At 30th September 2025 | - |  |

| AMORTISATION

| At 1st October 2024 | 9,605 |  |

| Amortisation for year | 552 |  |

| Eliminated on disposal | (10,157 | ) |

| At 30th September 2025 | - |  |

| NET BOOK VALUE

| At 30th September 2025 | - |  |

| At 30th September 2024 | 593 |  |

Q Pootle 5 Limited (Registered number: 07552706)

Notes to the Financial Statements - continued

for the Year Ended 30th September 2025

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

2025 | 2024 |

£ | £ |

| Trade debtors | 2,132 |  | 47 |  |

| VAT | 2,913 |  | 2,480 |  |

| Prepayments and accrued income | 238 |  | 229 |  |

5,283 |  | 2,756 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 5,263 |  | 5,155 |  |

| Trade creditors | 6,007 |  | - |  |

| Directors' current accounts | 97,421 |  | 97,421 |  |

| Accruals and deferred income | 23,208 |  | 23,181 |  |

131,899 |  | 125,757 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans - 1-2 years | 1,342 |  | 6,627 |  |

| Other loans | 892,842 |  | 831,342 |  |

894,184 |  | 837,969 |  |

| Included in creditors due after more than one year is an amount of £337,052 (2024: £337,052) which is repayable only out of income generated from the Q Pootle 5 Christmas Special. Accordingly, there are no specific repayment dates as this is dependent entirely on the income flow from this specific programme.

| A creditor due after more than one year amounting to £555,790 (2024: 420,790) is repayable at the later of such a time that the second series of the children's television programme known as 'Q Pootle 5' is funded and production commences, or until such time as the board of directors, in their absolute discretion, determines that the company is in a financial position to make such repayments.

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 3,850,555 | A Shares | 0.000 | 1 | 385 |  | 385 |  |

| 2,563,460 | B Shares | 0.000 | 1 | 256 |  | 256 |  |

| 1,136,090 | C Shares | 0.000 | 1 | 114 |  | 114 |  |

755 |  | 755 |  |

Q Pootle 5 Limited (Registered number: 07552706)

Notes to the Financial Statements - continued

for the Year Ended 30th September 2025

9. | RESERVES

| Retained |  | Share |

| earnings |  | premium |  | Totals

£ | £ | £ |

| At 1st October 2024 | (4,387,142 | ) | 3,428,588 |  | (958,554 | ) |

| Deficit for the year | (55,364 | ) | (55,364 | ) |

| At 30th September 2025 | (4,442,506 | ) | 3,428,588 |  | (1,013,918 | ) |

10. | RELATED PARTY DISCLOSURES

| Directors of the company are owed £97,421 (2024: £97,421), these loan are unsecured and interest free. Of this balance £71,521 (2024: £71,521) is repayable only out of income generated from the Q Pootle 5 Christmas Special. Accordingly, there are no specific repayment dates as this is dependent entirely on the income flow from this specific programme.

| Included in other creditors due after more than one year are loans of £648,459, (2024: £586,959) provided by a shareholder with a participating interest. The loan is unsecured and interest free.