About Premium Content (UK) Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 12709804 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

About Premium Content (UK) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

L Boissel

E Guilbart

REGISTERED OFFICE:

Acuity Law Limited

3 Assembly Square

Britannia Quay

Cardiff

CF10 4PL

REGISTERED NUMBER:

12709804 (England and Wales)

ACCOUNTANTS:

We`ll Mind Your Own Business LTD

39 Long Acre

London

WC2E 9LG

FIXED ASSETS

Tangible assets

4

611

944

Investments

5

1

612

945

CURRENT ASSETS

Stocks

6

-

96,000

Debtors

7

3,450,592

2,632,737

Cash at bank

207,357

138,601

3,657,949

2,867,338

CREDITORS

Amounts falling due within one year

8

3,588,318

3,077,774

NET CURRENT ASSETS/(LIABILITIES)

69,631

(210,436

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

70,243

(209,491

)

CAPITAL AND RESERVES

Called up share capital

1,000

Retained earnings

69,243

(210,491

)

70,243

(209,491

)

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

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

The directors acknowledge their 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 Board of Directors and authorised for issue on 4 June 2026 and were signed on its behalf by:

L Boissel - Director

1.	STATUTORY INFORMATION

About Premium Content (UK) 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Revenue is recognised to the extent it is probable that the economic benefits will flow to the Company and the revenue can be measured reliably. Production revenue is recognised on the delivery of programmes to the customer. Overspends are recognised as soon as they arise and anticipated underspends are recognised on the completion of the programme.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment - 33% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Work in progress

Project in progress, representing completed programmes and productions in progress, include an attributable portion of overheads and are stated at the lower of cost and net realisable value. Production costs are released to the profit and loss account on the delivery of programmes to the customer, at which time the turnover is also recognised.

Taxation

Taxation for the year 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 January 2025

and 31 December 2025

1,869

DEPRECIATION

At 1 January 2025

925

Charge for year

333

At 31 December 2025

1,258

NET BOOK VALUE

At 31 December 2025

611

At 31 December 2024

944

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakin

£

COST

At 1 January 2025

and 31 December 2025

1

NET BOOK VALUE

At 31 December 2025

1

At 31 December 2024

1

6.

STOCKS

31.12.25

31.12.24

£

Work-in-progress

-

96,000

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

Trade debtors

3,095,696

2,473,598

Other debtors

17,002

21,708

VAT

15,437

-

Prepayments and accrued income

322,457

137,431

3,450,592

2,632,737

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

Trade creditors

427,277

146,621

Tax

24,332

-

Social security and other taxes

-

2,708

VAT

-

7,651

Other creditors

3,131,065

1,752,193

Accruals and deferred income

5,644

1,168,601

3,588,318

3,077,774

9.	RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

10.	ULTIMATE CONTROLLING PARTY

The entire share capital of the company is held by About Premium Content SAS, registered in France.

11.

CHARGES

Cofiloisirs - Compagnie Pour Le Financement Des Loisirs holds registered charges over the television series "Still Water" and "Obituary - Season 2". These charges remained outstanding at the year-end in connection with the financing of the productions.