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REGISTERED NUMBER: 15231523 (England and Wales)

FINANCIAL STATEMENTS FOR THE PERIOD 24 OCTOBER 2023 TO 31 MARCH 2025

FOR

LEAPING FROG PRODUCTIONS LIMITED

LEAPING FROG PRODUCTIONS LIMITED (REGISTERED NUMBER: 15231523) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE PERIOD 24 OCTOBER 2023 TO 31 MARCH 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| LEAPING FROG PRODUCTIONS LIMITED |

COMPANY INFORMATION

FOR THE PERIOD 24 OCTOBER 2023 TO 31 MARCH 2025

| DIRECTOR: | S Laita

| REGISTERED OFFICE: | 73a Beak Street

| London

| United Kingdom

| W1F 9SR

| REGISTERED NUMBER: | 15231523 (England and Wales)

LEAPING FROG PRODUCTIONS LIMITED (REGISTERED NUMBER: 15231523) |

BALANCE SHEET

31 MARCH 2025

| Notes | £

| CURRENT ASSETS

| Debtors | 4 | 1,043,894 |  |

| Cash at bank and in hand | 448,195 |  |

1,492,089 |  |

| CREDITORS

| Amounts falling due within one year | 5 | 1,492,088 |  |

| NET CURRENT ASSETS | 1 |  |

| TOTAL ASSETS LESS CURRENT LIABILITIES | 1 |  |

| CAPITAL AND RESERVES

| Called up share capital | 6 | 1 |  |

| SHAREHOLDERS' FUNDS | 1 |  |

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

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

The director acknowledges her 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 23 April 2026 and were signed by:

S Laita - Director

LEAPING FROG PRODUCTIONS LIMITED (REGISTERED NUMBER: 15231523) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD 24 OCTOBER 2023 TO 31 MARCH 2025

1. | STATUTORY INFORMATION

| Leaping Frog Productions Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Taxation

| Taxation for the period 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 period 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was NIL.

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

| £

| Other debtors | 1,043,894 |  |

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

| £

| Trade creditors | 179,678 |  |

| Taxation and social security | 424,075 |  |

| Other creditors | 888,335 |  |

1,492,088 |  |

| Other creditors include deferred income relating to production advances, representing funding received by the company to produce the film.

6. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal |

value: |  | £

| 1 | Ordinary | 1 | 1 |  |

LEAPING FROG PRODUCTIONS LIMITED (REGISTERED NUMBER: 15231523) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 24 OCTOBER 2023 TO 31 MARCH 2025

7. | CONTINGENT LIABILITIES

| Charges have been made against the company's assets including its right, title and interest in and to film titled Cliffhanger 2, in favour of the following who have advanced funds to finance film development and production costs: Luxor-Level Field LLC.

8. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is Rocket Science Cliffhanger Limited.