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REGISTERED NUMBER: 13408014 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Dan Tobin Smith Holdings Ltd

| Dan Tobin Smith Holdings Ltd (Registered number: 13408014) |

Contents of the Financial Statements

for the Year Ended 31 MARCH 2025

Page |

| Balance Sheet | 1 |

| Notes to the Financial Statements | 2 |

| Dan Tobin Smith Holdings Ltd (Registered number: 13408014) |

Balance Sheet

31 MARCH 2025

| 31.3.25 |  | 31.3.24

| Notes | £ | £ |

FIXED ASSETS

Investments | 4 | 3 |  | 3 |  |

CURRENT ASSETS

Debtors | 5 | 1,215,000 |  | 230,000 |  |

Cash at bank | 286 |  | 776 |  |

1,215,286 |  | 230,776 |  |

CREDITORS

Amounts falling due within one year | 6 | (867,970 | ) | (180,272 | ) |

NET CURRENT ASSETS | 347,316 |  | 50,504 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 347,319 |  | 50,507 |  |

CAPITAL AND RESERVES

Called up share capital | 7 | 1 |  | 1 |  |

Retained earnings | 8 | 347,318 |  | 50,506 |  |

SHAREHOLDERS' FUNDS | 347,319 |  | 50,507 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 16 February 2026 and were signed by:

Mr D T Smith - Director

| Dan Tobin Smith Holdings Ltd (Registered number: 13408014) |

Notes to the Financial Statements

for the Year Ended 31 MARCH 2025

1. | STATUTORY INFORMATION

| Dan Tobin Smith Holdings Ltd is a private company, limited by shares, registered in England and Wales. The company's registered number is 13408014. The registered office is Suite 2A, 7th Floor - PF City Reach, 5 Greenwich View Place, London, E14 9NN.

| The presentation currency of the financial statements is pound sterling (£) and the level of rounding is the nearest £1

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.

| Preparation of consolidated financial statements

| The financial statements contain information about Dan Tobin Smith Holdings Ltd 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.

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| 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.

| Dan Tobin Smith Holdings Ltd (Registered number: 13408014) |

Notes to the Financial Statements - continued

for the Year Ended 31 MARCH 2025

2. | ACCOUNTING POLICIES - continued

| Debtors

| Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

| Cash

| Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

| 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.

| Going concern

| The director considers it appropriate to prepare the Financial Statements on a going concern basis because of his continued support.

| Dividends

| Equity dividends are recognized when they become legally payable. Interim equity dividends are recognized when paid. Final equity dividends are recognized when approved by the shareholders at an annual general meeting.

| Financial instruments

| The company has entered into basic financial instruments and transactions that result in the recognition of financial assets and liabilities like other debtors,creditors and loans to related parties.

| Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is fund, an impairment loss is recognised in the profit and loss.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 1 ) .

4. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| At 1 April 2024

| and 31 March 2025 | 3 |  |

| NET BOOK VALUE

| At 31 March 2025 | 3 |  |

| At 31 March 2024 | 3 |  |

| The company's investments at the Balance Sheet date in the share capital of companies include the following:

| Optical Arts Limited

| Registered office: Suite 2A, 7th Floor - PF City Reach, 5 Greenwich View Place, London, E14 9NN

| Nature of business: Performing Arts

| %

| Class of shares: | holding |

| Ordinary | 100.00 |

| 31.3.25 |  | 31.3.24

£ | £ |

| Aggregate capital and reserves | 61,931 |  | 143,174 |  |

| Profit for the year | 218,757 |  | 4,860 |  |

| Dan Tobin Smith Holdings Ltd (Registered number: 13408014) |

Notes to the Financial Statements - continued

for the Year Ended 31 MARCH 2025

4. | FIXED ASSET INVESTMENTS - continued

| Dan Tobin Smith Studio Limited

| Registered office: Suite 2A, 7th Floor - PF City Reach, 5 Greenwich View Place, London, E14 9NN

| Nature of business: Photography

| %

| Class of shares: | holding |

| Ordinary | 100.00 |

| 31.3.25 |  | 31.3.24

£ | £ |

| Aggregate capital and reserves | 3,966,699 |  | 4,036,607 |  |

| Profit for the year | 263,092 |  | 719,191 |  |

| Dan Tobin Smith Property Limited

| Registered office: Suite 2A, 7th Floor - PF City Reach, 5 Greenwich View Place, London, E14 9NN

| Nature of business: Buying and selling of own real estate

| %

| Class of shares: | holding |

| Ordinary | 100.00 |

| 31.3.25 |  | 31.3.24

£ | £ |

| Aggregate capital and reserves | 71,968 |  | 42,867 |  |

| Profit for the year | 29,101 |  | 16,204 |  |

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

| 31.3.25 |  | 31.3.24

£ | £ |

| Amounts owed by group undertakings | 64,999 |  | 64,999 |  |

| Other debtors | 1,150,001 |  | 165,001 |  |

1,215,000 |  | 230,000 |  |

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

| 31.3.25 |  | 31.3.24

£ | £ |

| Trade creditors | 708 |  | 696 |  |

| Amounts owed to group undertakings | 864,610 |  | 176,936 |  |

| Other creditors | 2,652 |  | 2,640 |  |

867,970 |  | 180,272 |  |

7. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.3.25 |  | 31.3.24

| value: | £ | £ |

| 1 | Ordinary | £1 | 1 |  | 1 |  |

| Shares have attached to them full voting, dividend and capital distribution rights.

| Dan Tobin Smith Holdings Ltd (Registered number: 13408014) |

Notes to the Financial Statements - continued

for the Year Ended 31 MARCH 2025

8. | RESERVES

| Retained

| earnings

£ |

| At 1 April 2024 | 50,506 |  |

| Profit for the year | 629,812 |  |

| Dividends | (333,000 | ) |

| At 31 March 2025 | 347,318 |  |

| Share Capital

| Share capital represents the nominal value of equity shares.

| Retained earnings

| Retained earnings include all current and prior period retained profits and losses.

9. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

| 31.3.25 |  | 31.3.24

£ | £ |

| Mr D T Smith

| Balance outstanding at start of year | 165,001 |  | 225,001 |  |

| Amounts advanced | 1,318,000 |  | 168,000 |  |

| Amounts repaid | (333,000 | ) | (228,000 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 1,150,001 |  | 165,001 |  |

| As at the year end the director owed the company £1,150,001 (2024: £165,001) in the form of a loan, this loan is non-interest bearing and repayable on demand. The loan was repaid within 9 months of the year end by way of dividend.