Three Arrows Productions Limited

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 10526941

		2025		2024
	Notes	£	£	£	£
CURRENT ASSETS
Debtors	4	500,196		18,993
Cash at bank and in hand		163,790		2,609

		663,986		21,602
Creditors: Amounts Falling Due Within One Year	5	(616,544 )		(6,827 )

NET CURRENT ASSETS (LIABILITIES)			47,442		14,775

TOTAL ASSETS LESS CURRENT LIABILITIES			47,442		14,775

NET ASSETS			47,442		14,775

CAPITAL AND RESERVES
Called up share capital	6		2		2
Profit and Loss Account			47,440		14,773

SHAREHOLDERS' FUNDS			47,442		14,775

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

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Toby Hughes

Director

30/04/2026

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Three Arrows Productions Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10526941 . The registered office is Ellesmere House, 79 Hope Road, Sale, Cheshire, M33 3AW.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover represents the fair value of consideration receivable for the production and exploitation of television content, stated net of value added tax and trade discounts.

Production income

The company accounts for each production as a separate project, with income and associated production costs recognised by reference to the stage of completion of the production activity at the balance sheet date, where the outcome can be measured reliably. Stage of completion is assessed by reference to the proportion of production costs incurred to date relative to the estimated total production costs.

Turnover typically comprises amounts receivable under production, commissioning, and co-production agreements. Where contracts include multiple performance obligations, consideration is allocated to each element based on the substance of the contractual arrangement.

License and distribution income

Licence and distribution income is recognised when the relevant rights are made available to the customer in accordance with the terms of the agreement, typically on delivery and acceptance of the completed programme or on commencement of the licence period.

2.3. Taxation

Income tax expense represents the sum of the tax currently payable. The company has taken advantage of the exemption available to small companies under FRS 102 Section 1A and has not recognised deferred tax assets or liabilities.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 10 (2024: NIL)

4. Debtors

	2025	2024
	£	£
Due within one year
AVEC receivable	476,439	-
AVEC credit carried forward	22,924	-
Amounts owed by group undertakings	833	18,993

	500,196	18,993

The company is entitled to claim relief under the UK Audio-Visual Expenditure Credit regime (AVEC) in respect of qualifying production expenditure.

AVEC receivable represents amounts expected to be recovered within one year from HMRC in respect of completed claims, based on qualifying expenditure incurred.

AVEC credit carried forward represents amounts of expenditure credit which are expected to be recoverable after more than one year. These amounts are expected to be available for utilisation against future corporation tax liabilities or for repayment in subsequent periods, subject to the relevant legislative provisions and the company’s future taxable position.

Page 2

Page 3

Three Arrows Productions Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

5. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	660	-
Other taxes and social security	4,754	-
VAT	45,932	-
Deferred income	101,754	-
Accruals and deferred income	1,313	-
Amounts owed to group undertakings	462,131	6,827

	616,544	6,827

6. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2	2

7. Dividends

	2025	2024
	£	£
On equity shares:
Interim dividend paid	375,000	25,000

Page 3