REGISTERED NUMBER: 08115760 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

DLALA STUDIOS LIMITED

Page

Company Information

1

Accountants' Report

2

Statement of Financial Position

3

to

4

Notes to the Financial Statements

5

to

9

DIRECTOR:

Mr A J Grand-Scrutton

REGISTERED OFFICE:

First Floor North

40 Oxford Road

High Wycombe

Buckinghamshire

HP11 2EE

REGISTERED NUMBER:

08115760 (England and Wales)

ACCOUNTANTS:

Seymour Taylor Limited

First Floor North

40 Oxford Road

High Wycombe

Buckinghamshire

HP11 2EE

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of DLALA Studios Limited for the year ended 30 September 2025 which comprise the Income Statement, Statement of Financial Position, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of DLALA Studios Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of DLALA Studios Limited and state those matters that we have agreed to state to the director of DLALA Studios Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than DLALA Studios Limited and its director for our work or for this report.

It is your duty to ensure that DLALA Studios Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of DLALA Studios Limited. You consider that DLALA Studios Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of DLALA Studios Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Seymour Taylor Limited

First Floor North

40 Oxford Road

High Wycombe

Buckinghamshire

HP11 2EE

16 April 2026

FIXED ASSETS

Tangible assets

4

37,012

52,961

Investments

5

101

101

37,113

53,062

CURRENT ASSETS

Debtors

6

107,617

871,047

Cash at bank and in hand

2,317,139

1,165,386

2,424,756

2,036,433

CREDITORS

Amounts falling due within one year

7

740,855

147,321

NET CURRENT ASSETS

1,683,901

1,889,112

TOTAL ASSETS LESS CURRENT LIABILITIES

1,721,014

1,942,174

CREDITORS

Amounts falling due after more than one year

8

(4,083,435

)

(2,806,148

)

PROVISIONS FOR LIABILITIES

(8,068

)

(13,240

)

NET LIABILITIES

(2,370,489

)

(877,214

)

CAPITAL AND RESERVES

Called up share capital

10

1,995

1,995

Share premium

48,888

48,888

Retained earnings

(2,421,372

)

(928,097

)

SHAREHOLDERS' FUNDS

(2,370,489

)

(877,214

)

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 April 2026 and were signed by:

Mr A J Grand-Scrutton - Director

1.	STATUTORY INFORMATION

DLALA Studios Limited is a private company limited by shares and incorporated in England & Wales. The registered office is First Floor North 40 Oxford Road, High Wycombe, Buckinghamshire, HP11 2EE. The company registration number is 08115760.

The presentational currency of these financial statements is Sterling (£), being the currency of the primary economic environment in which the company operates (its functional currency). All amounts in the financial statements have been rounded to the nearest pound unless otherwise stated.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

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.

The director has assessed expected future cashflows, giving due consideration to all relevant factors affecting the company. The director has considered the potential impact on the company as well as its capital resources and believe that the company has adequate resources in place to continue in operation for at least twelve months from the date of approval of the financial statements.

Although at the statement of financial position date the company had net current assets of £1,683,901 (2024: £1,889,112) and total net liabilities of £2,370,489 (2024: £877,214) , the director believes it is appropriate for the financial statements to be prepared on the going concern basis as the company is able to rely on the support of its shareholders.

Preparation of consolidated financial statements

The financial statements contain information about DLALA Studios 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.

Turnover

Turnover is measured at the fair value of consideration received or receivable for services provided, net of value added tax.

Tangible fixed assets

Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses.

The company assesses at each reporting date whether tangible fixed assets are impaired.

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimate useful life:

Furniture and Fittings - straight line - 3 years

Office equipment - straight line - 3 years

Improvements to property - straight line - 5 years

Depreciation methods, useful lives and residual values are reviewed if there is an indication of a significant change since the last annual reporting date in the pattern by which the company expects to consume an asset's future economic benefits.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Taxation

Tax on the profit or loss for the year comprises current and deferred tax. Tax is recognised in the profit and loss account except to the extent that it relates to items recognised directly in equity or other comprehensive income, in which case it is recognised directly in equity or other comprehensive income.

Current tax is the expected tax payable or receivable on the taxable income or loss for the year, using tax rates enacted or substantively enacted at the balance sheet date, and any adjustment to tax payable in respect of previous years.

Deferred tax is provided on timing differences which arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in the financial statements. Differences between accumulated depreciation and tax allowances for the cost of a fixed asset, if and when all conditions for retaining the tax allowances have been met, are not provided for. Deferred tax is not recognised on permanent differences arising because certain types of income or expense are non-taxable or are disallowable for tax or because certain tax charges or allowances are greater or smaller than the corresponding income or expense.

Deferred tax is measured at the tax rate that is expected to apply to the reversal of the related difference, using tax rates enacted or substantively enacted at the statement of financial position date. Deferred tax balances are not discounted.

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.

Foreign currencies

Transactions denominated in foreign currencies are translated into Sterling at the rate of exchange ruling at the date of the transaction. Monetary assets and liabilities at the period end denominated in a foreign currency are translated into Sterling at the rate of exchange ruling at the statement of financial position date. Exchange differences are taken into account when arriving at the operating profit.

Pension costs and other post-retirement benefits

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.

Loans and borrowings

Interest-bearing loans and borrowings are recognised initially at the present value of future payments discounted at a market rate of interest. Subsequent to initial recognition, interest-bearing borrowings are stated at amortised cost using the effective interest method, less any impairment losses.

Loans and borrowing that are due within one year are not discounted to present value.

Financial instruments

The company has applied the provisions of Section 11 "Basic Financial Instruments" and Section 12 "Other Financial Instrument Issues" of FRS 102 to its financial statements.

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the statement of financial position. Finance costs and gains or losses relating to financial liabilities are included in the income statement. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 40 (2024 - 40 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

and

Computer

property

fittings

equipment

Totals

£

£

£

£

COST

At 1 October 2024

11,251

63,671

263,215

338,137

Additions

1,020

3,359

10,228

14,607

At 30 September 2025

12,271

67,030

273,443

352,744

DEPRECIATION

At 1 October 2024

5,076

60,317

219,783

285,176

Charge for year

2,454

2,979

25,123

30,556

At 30 September 2025

7,530

63,296

244,906

315,732

NET BOOK VALUE

At 30 September 2025

4,741

3,734

28,537

37,012

At 30 September 2024

6,175

3,354

43,432

52,961

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertaking

£

COST

At 1 October 2024

and 30 September 2025

101

NET BOOK VALUE

At 30 September 2025

101

At 30 September 2024

101

6.

DEBTORS

2025

2024

£

£

Amounts falling due within one year:

Trade debtors

-

411,307

Amounts owed by group undertakings

1,866

357,442

Other debtors

101,944

99,258

103,810

868,007

Amounts falling due after more than one year:

Other debtors

3,807

3,040

Aggregate amounts

107,617

871,047

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

62,481

135,265

Amounts owed to group undertakings

670,828

1,624

Taxation and social security

767

3,040

Other creditors

6,779

7,392

740,855

147,321

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other creditors

4,083,435

2,806,148

Included within Other Creditors is a loan of £4,083,435, (2024: £2,806,148), in relation to a Profit Participating Loan Agreement. This loan is subject to interest at the rate of 4% per annum.

9.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

70,900

31,300

Between one and five years

243,450

1,200

314,350

32,500

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1,600

Ordinary

£1

1,600

1,600

246

B Ordinary

£1

246

246

149

C Ordinary

£1

149

149

1,995

1,995

11.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 September 2025 and 30 September 2024:

2025

2024

£

£

Mr A J Grand-Scrutton

Balance outstanding at start of year

9,008

-

Amounts advanced

2,271

9,008

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

11,279

9,008

The loan to the director is unsecured, interest is being charged at the HMRC official rate of interest. The loan is repayable on demand.