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 C S Lewis Company Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Acre House, 11-15 William Road, London, United Kingdom, NW1 3ER.

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 amounts 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.

At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to meet its day-to-day working capital requirements. The company also maintains strong cash reserves to continue in operational existence for the foreseeable future. The directors have considered the settlement costs that arose from the termination of an employee and director as detailed in note 2 and is confident that this will not affect the company’s ability to continue as a going concern. Thus, the directors continue to adopt the going concern basis of accounting in preparing the financial statements.true

Turnover represents royalties receivable for the period for the use of the company's intellectual property.

Intangible assets relates to the purchase of rights. Intangible assets are stated at 10 years useful economic life amortised over 10 years, amortisation is yet to be charged as no income has been generated as of yet. This is reviewed annually for impairment whenever there is an indication that the carrying value may be impaired.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Intangible assets not yet available for use are tested for impairment annually, and whenever there is an indication that the asset may be impaired.

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

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, which include debtors and cash and bank balances, 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.

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, including creditors, that are classified as debt, 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 payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

The tax expense represents the sum of the tax currently payable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Provisions are recognised when the company has a legal or constructive present obligation as a result of a past event, it is probable that the company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the reporting end date, taking into account the risks and uncertainties surrounding the obligation. Where the effect of the time value of money is material, the amount expected to be required to settle the obligation is recognised at present value. When a provision is measured at present value, the unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the leases asset are consumed.

Gain or losses recognised in relation to currency translations are recognised through other comprehensive income.

Change in presentational currency

On 1 July 2024, The C.S Lewis Company Ltd changed its reporting currency from GBP to US Dollars to bring it in line with the company's functional currency and reduce exchange rate volatility. This change in presentational currency was applied retrospectively and accordingly, prior year comparatives have been restated.

In the application of the company’s accounting policies, the directors are 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 estimates and assumptions which have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities are as follows.

In accounting for accrued income in relation to certain streams of royalty income, the directors have estimated the amount of

accrued income based on the previous year's royalty statement. The directors deem this estimate to be materially accurate,

based on the historic income from these royalty income streams.

A provision of $5,510,768 has been recognised relating to the contractual settlement arising from the termination of a director in May 2025, as well as the termination of an employee in November 2024. Although the agreement was executed post year end (refer to note 13), the underlying obligation existed at the reporting date. Therefore, the directors have recognised a provision for the the full settlement of $4,878,205 and $632,563 to the director and employee respectively. Of this provision balance, $874,913 relates to legal fees.

The settlement due to the director is payable in six instalments over a three-year term. The provision has been discounted at a government bond yield of 3.7% resulting in an initial present value of $4,878,205. At the reporting date, $2,144,223 is classified as falling due within one year, and $3,366,545 is classified as falling due after more than one year (note 9).

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

As detailed in note 2, the provision relates to the settlement costs in respect of a director and an employee. The directors costs are payable in six instalments over a three year term. The provision has been discounted at a government bond yield of 3.7% resulting in an initial present value of $4,878,205. The settlement due to the employee of $632,563 is due within a year. At the reporting date, $2,144,223 is classified as falling due within one year, and $3,366,545 is classified as falling due after more than one year.

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 is unqualified and includes the following:

In our opinion the financial statements:

• give a true and fair view of the state of the company's affairs as at 30 June 2025 and of its loss for the year then ended;

• have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

• have been prepared in accordance with the requirements of the Companies Act 2006.

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

The additional remuneration of key management personnel excluding salaries is as follows.

The company received consultancy services from companies owned by the directors to aid in management of strategic relationships, as well as provision of creative, accounting and business support, in addition to receiving directors remuneration.

At the year end, the company owes $61,378 (2024: $47,090) to one of the director-owned company. During the year, the company paid $691,229 (2024: $600,410) to the related company for the consultancy services provided.

At the year end, the company owes $61,416 (2024: $48,708) to another director-owned company. During the year, the company paid $603,727 (2024: $516,447) to the related company for the consultancy services provided. A settlement cost of $3,366,545 is provisioned to be paid to the director upon termination as per note 9.

With reference to note 2 and note 9, the settlement agreements with the director and employee were concluded and executed in December 2025 and September 2025 respectively. Following this, the company fully settled the amount due to the employee on 2 September 2025, whilst the first instalment payment was made to the director on 19 January 2026.

There have been no other significant events since 30 June 2025 up to the date of approval of the Company’s financial statements which warrants a separate disclosure.