Company registration number 10062854 (England and Wales)
COLETTE FILM HOLDINGS LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
COLETTE FILM HOLDINGS LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
COLETTE FILM HOLDINGS LTD
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
$
$
$
$
Current assets
Debtors
3
8,469
8,469
Creditors: amounts falling due within one year
4
(1,409,731)
(1,316,206)
Net current liabilities
(1,401,262)
(1,307,737)
Capital and reserves
Called up share capital
1
1
Profit and loss reserves
(1,401,263)
(1,307,738)
Total equity
(1,401,262)
(1,307,737)

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

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

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

The financial statements were approved by the board of directors and authorised for issue on 16 April 2026 and are signed on its behalf by:
Kyriakos Savva
Director
Company registration number 10062854 (England and Wales)
COLETTE FILM HOLDINGS LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 2 -
1
Accounting policies
Company information

Colette Film Holdings Ltd is a private company limited by shares incorporated in England and Wales. The registered office is at Brandon House, First Floor, 90 The Broadway, Chesham, Buckinghamshire, HP5 1EG.

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 US Dollars, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest US Dollar.

The financial statements have been prepared under the historical cost convention.The principal accounting policies adopted are set out below.

1.2
Going concern

A true t the time of approving the financial statements, t he director had a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future.

The company was established to produce and distribute the film "Colette" and will remain in operational existence until production and distribution for the film ceases. The director considers that potential distribution fees to be received in the future will produce sufficient profits to extinguish negative reserves. If sales and profits thereon are not sufficient, then under the Fintage Collection Account Management (CAM) agreement, any shortfall will result in non-repayment to investors and/or creditors, with any remaining loan liabilities being extinguished. On that basis the director considers the company is a going concern.

1.3
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.4
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

COLETTE FILM HOLDINGS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies (Continued)
- 3 -
Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

1.5
Foreign exchange

Transactions in currencies other than US dollars 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.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
2
2
3
Debtors
2025
2024
Amounts falling due within one year:
$
$
Other debtors
8,468
8,468
4
Creditors: amounts falling due within one year
2025
2024
$
$
Production loans
1,345,100
1,252,900
Trade creditors
1,216
-
0
Amounts owed to group undertakings
62,366
62,366
Other creditors
1,049
940
1,409,731
1,316,206

Production loans are secured by way of fixed and floating charges over the company's assets.

COLETTE FILM HOLDINGS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 4 -
5
Related party transactions

The company has taken advantage of the exemption in Section 33 of FRS 102 from the requirement to disclose transactions entered into between two or more members of a group, where any subsidiary undertaking which is a party to the transaction is wholly owned by a member of that group.

All transactions related to the production of the film 'Colette' arose under normal market conditions.

6
Parent company

The ultimate parent undertaking is Boldest Film CY Ltd, a company incorporated in Cyprus registered at 23 Artemidos Avenue, 4th Floor, P.C. 6025, Larnaca, Cyrpus.

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