Company Registration No. 12290378 (England and Wales)
C3 UK HOLDINGS LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
PAGES FOR FILING WITH REGISTRAR
C3 UK HOLDINGS LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
C3 UK HOLDINGS LIMITED
BALANCE SHEET
AS AT
31 DECEMBER 2024
31 December 2024
- 1 -
2024
2023
Notes
£
£
£
£
Fixed assets
Investments
4
7,373,486
7,373,486
Current assets
-
-
Creditors: amounts falling due within one year
5
(36,485)
(22,579)
Net current liabilities
(36,485)
(22,579)
Net assets
7,337,001
7,350,907
Capital and reserves
Called up share capital
1
1
Profit and loss reserves
7,337,000
7,350,906
Total equity
7,337,001
7,350,907

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved and signed by the director and authorised for issue on 2 April 2026
K S Sonnenfeld
Director
Company Registration No. 12290378
C3 UK HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
- 2 -
1
Accounting policies
Company information

C3 UK Holdings Limited is a private company limited by shares incorporated in England and Wales. The registered office is 28 Chancery Lane, London, United Kingdom, WC2A 1LB.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention.

The principal accounting policies adopted are set out below.

1.2
Going concern

At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

The company is dependent on its trading subsidiary, Company 3 Studios UK Ltd, whose continuation as a going concern is dependent upon its ability to develop and attain profitable operations and generate funds therefrom. The parent company have provided a committment that it will financially support the company, if required.

In making this conclusion the directors reviewed the company’s financial resources, cash flows and future forecast performance in its assessment of the company’s ongoing capabilities in meeting its working capital requirements. They have also considered the ability of the parent company to provide financial support should it be required and have satisfied themselves that the parent has access to sufficient financial resources over this period to be able to make this commitment. As with any company placing reliance on other group entities for financial support, the directors acknowledge that there can be no certainty that this support will continue.

Based on this assessment, the directors therefore continue to adopt the going concern basis of accounting in preparing the company’s financial statements.

1.3
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

1.4
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

C3 UK HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
- 3 -
2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

The only significant estimate included within the financial statements is:

Investment impairment

An assessment has been made, as to whether the current carrying value of investments is impaired. Detailed calculations are performed based on discounting expected pre-tax cash flows of the investments and discounting these at an appropriate discount rate, the determination of which requires the exercise of judgment. Management have concluded that no impairment is required.

With the exception of the estimate described above, the director considers that there are no other significant judgements or estimates in preparation of these financial statements.

3
Employees

The average monthly number of persons employed by the company during the year was Nil (2023: Nil).

4
Fixed asset investments
2024
2023
£
£
Shares in group undertakings and participating interests
7,373,486
7,373,486
5
Creditors: amounts falling due within one year
2024
2023
£
£
Amounts owed to group undertakings
36,485
-
0
Other creditors
-
0
22,579
36,485
22,579
6
Audit report information

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006:

The auditor's report was unqualified.

The senior statutory auditor was Alison Nayler BSc FCA and the auditor was Azets Audit Services.
C3 UK HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
- 4 -
7
Related party transactions

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group. There are no related party transactions in the period to disclose.

8
Parent company

The immediate parent undertaking is Company 3 Studios Inc. The ultimate parent company is Infinity Topco Limited, a limited company registered in England and Wales. Infinity Topco Limited is the smallest and largest group for which accounts are prepared that include the consolidated results of the company. The registered address is 28 Chancery Lane, London, England, WC2A 1LB. Copies of the financial statements can be obtained from Companies House.

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