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REGISTERED NUMBER: 14640531 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Waldo Barker Associates Ltd

| Waldo Barker Associates Ltd (Registered number: 14640531) |

Contents of the Financial Statements

for the Year Ended 31 MARCH 2025

Page |

| Balance Sheet | 1 |

| Notes to the Financial Statements | 2 |

| Waldo Barker Associates Ltd (Registered number: 14640531) |

Balance Sheet

31 MARCH 2025

| 31.3.25 |  | 31.3.24

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 965 |  | - |  |

Investments | 5 | 12 |  | 12 |  |

977 |  | 12 |  |

CURRENT ASSETS

Debtors | 6 | 373,065 |  | 286,360 |  |

Other investments | 7 | 680,000 |  | 425,000 |  |

Cash at bank | 272,216 |  | 303,981 |  |

1,325,281 |  | 1,015,341 |  |

CREDITORS

Amounts falling due within one year | 8 | (11,659 | ) | (27,319 | ) |

NET CURRENT ASSETS | 1,313,622 |  | 988,022 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,314,599 |  | 988,034 |  |

PROVISIONS FOR LIABILITIES | (241 | ) | - |  |

NET ASSETS | 1,314,358 |  | 988,034 |  |

CAPITAL AND RESERVES

Called up share capital | 210 |  | 210 |  |

Retained earnings | 1,314,148 |  | 987,824 |  |

SHAREHOLDERS' FUNDS | 1,314,358 |  | 988,034 |  |

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 5 February 2026 and were signed by:

Mr W Barker - Director

| Waldo Barker Associates Ltd (Registered number: 14640531) |

Notes to the Financial Statements

for the Year Ended 31 MARCH 2025

1. | STATUTORY INFORMATION

| Waldo Barker Associates Limited is a private company, limited by shares, registered in England and Wales, registration number 14640531. The registered office is Suite 2A, 7th Floor - PF City Reach, 5 Greenwich View Place, London, England, 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 Waldo Barker Associates 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.

| Revenue recognition

| Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

| Dividend income

| Equity dividends are recognised when they become legally payable.

| Tangible fixed assets

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

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost less accumulated impairment.

| Current asset investments

| This includes a cash portfolio held by the company and the amounts have been recognised at amortised cost.

| 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.

| Waldo Barker Associates Ltd (Registered number: 14640531) |

Notes to the Financial Statements - continued

for the Year Ended 31 MARCH 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

| Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or financed at a rate of interest that is not a market rate or in case of an out-right short-term loan not at market rate, the financial asset or liability is measured, initially, at the present value of the future cash flow discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost.

| 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 found, an impairment loss is recognised in the Profit and loss account.

| For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.

| 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.

| Pension costs

| 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.

| Interest receivable and similar income

| Interest income is recognised in the profit and loss account on a receivable basis.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 1 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| Additions | 1,287 |  |

| At 31 March 2025 | 1,287 |  |

| DEPRECIATION

| Charge for year | 322 |  |

| At 31 March 2025 | 322 |  |

| NET BOOK VALUE

| At 31 March 2025 | 965 |  |

| Waldo Barker Associates Ltd (Registered number: 14640531) |

Notes to the Financial Statements - continued

for the Year Ended 31 MARCH 2025

5. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| At 1 April 2024

| and 31 March 2025 | 12 |  |

| NET BOOK VALUE

| At 31 March 2025 | 12 |  |

| At 31 March 2024 | 12 |  |

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

| Making Pictures Limited

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

| Nature of business: holding company

| %

| Class of shares: | holding |

| Ordinary shares | 50.00 |

| Ordinary B shares | 100.00 |

| Partner Productions Ltd

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

| Nature of business: Photographic activities

| %

| Class of shares: | holding |

| Ordinary share | 50.00 |

| Ordinary A shares | 100.00 |

| The company was incorporated on dated 29 June 2023 and the first set of accounts have not been prepared.

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

| 31.3.25 |  | 31.3.24

£ | £ |

| Amounts owed by group undertakings | 275,923 |  | 200,000 |  |

| Other debtors | 97,142 |  | 86,360 |  |

373,065 |  | 286,360 |  |

7. | CURRENT ASSET INVESTMENTS

| 31.3.25 |  | 31.3.24

£ | £ |

| Other investments | 680,000 |  | 425,000 |  |

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

| 31.3.25 |  | 31.3.24

£ | £ |

| Trade creditors | (56 | ) | 425 |  |

| Taxation and social security | 5,028 |  | 17,286 |  |

| Other creditors | 6,687 |  | 9,608 |  |

11,659 |  | 27,319 |  |

| Waldo Barker Associates Ltd (Registered number: 14640531) |

Notes to the Financial Statements - continued

for the Year Ended 31 MARCH 2025

9. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

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

| 31.3.25 |  | 31.3.24

£ | £ |

| Mr W Barker

| Balance outstanding at start of year | 28,642 |  | - |  |

| Amounts advanced | 159,678 |  | 101,398 |  |

| Amounts repaid | (167,100 | ) | (72,756 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 21,220 |  | 28,642 |  |

| The above loan is interest free, unsecured, and repayable on demand. The balance was repaid in full within 9 months of the year end.