| REGISTERED NUMBER: |
| Unaudited Financial Statements |
| for the Year Ended 31 July 2025 |
| for |
| ANYTHING ABSOLUTELY LIMITED |
| REGISTERED NUMBER: |
| Unaudited Financial Statements |
| for the Year Ended 31 July 2025 |
| for |
| ANYTHING ABSOLUTELY LIMITED |
| ANYTHING ABSOLUTELY LIMITED (REGISTERED NUMBER: 08892555) |
| Contents of the Financial Statements |
| for the Year Ended 31 July 2025 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 3 |
| ANYTHING ABSOLUTELY LIMITED |
| Company Information |
| for the Year Ended 31 July 2025 |
| Directors: |
| Registered office: |
| Registered number: |
| Accountants: |
| Broadwalk House, 5th Floor |
| 5 Appold Street |
| Broadgate |
| London |
| EC2A 2AG |
| ANYTHING ABSOLUTELY LIMITED (REGISTERED NUMBER: 08892555) |
| Balance Sheet |
| 31 July 2025 |
| 2025 | 2024 |
| Notes | £ | £ |
| Current assets |
| Debtors | 5 |
| Cash in hand |
| Creditors |
| Amounts falling due within one year | 6 |
| Net current assets |
| Total assets less current liabilities |
| Capital and reserves |
| Called up share capital |
| Retained earnings | 7 |
| Shareholders' funds |
| 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 were approved by the Board of Directors and authorised for issue on |
| ANYTHING ABSOLUTELY LIMITED (REGISTERED NUMBER: 08892555) |
| Notes to the Financial Statements |
| for the Year Ended 31 July 2025 |
| 1. | Statutory information |
| Anything Absolutely Limited is a private company, limited by shares, registered in England and Wales. The Company's registered number and registered office can be found on the Company Information page. |
| 2. | Statement of compliance |
| 3. | Accounting policies |
| Basis of preparing the financial statements |
| The presentational currency and the functional currency is the Pound Sterling (£). |
| Amounts in these financial statements are rounded to the nearest £. |
| Turnover |
| Turnover is measured at the fair value of the consideration received or receivable relating to UK receipts of film rights as and when receipts are received as per the Collections Account Management Agreement ("CAMA") in line with the accruals basis. |
| Financial instruments |
| The Company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ 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 |
| 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. |
| Basic financial liabilities |
| Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares 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. |
| Cash and cash equivalents |
| Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. |
| Equity instruments |
| 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. |
| ANYTHING ABSOLUTELY LIMITED (REGISTERED NUMBER: 08892555) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 July 2025 |
| 3. | Accounting policies - continued |
| Going concern |
| The financial statements have been prepared on a going concern basis. |
| The directors have reviewed and considered relevant information, including the annual budget and future cash flows in making their assessment. The directors have tested the cash flow analysis to take into account the impact on the business of possible scenarios brought on by the current economic conditions, alongside the measures that they can take to mitigate the impact. Based on these assessments, given the measures that could be undertaken to mitigate the current adverse conditions, and the current resources available, the directors have concluded that the Company can continue to adopt the going concern basis in preparing the annual report and accounts. |
| 4. | Employees and directors |
| The average number of employees during the year was NIL (2024 - NIL). |
| 5. | Debtors: amounts falling due within one year |
| 2025 | 2024 |
| £ | £ |
| Amounts owed by group undertakings |
| Other debtors |
| 6. | Creditors: amounts falling due within one year |
| 2025 | 2024 |
| £ | £ |
| Amounts owed to group undertakings |
| Other creditors |
| 7. | Reserves |
| Retained |
| earnings |
| £ |
| At 1 August 2024 |
| Deficit for the year | ( |
) |
| At 31 July 2025 |
| 8. | Financial commitments, guarantees and contingent liabilities |
| Deferred production costs of £423,619 (2024 - £511,703) remain outstanding as at 31 July 2025. These liabilities are payable from income generated from the film in accordance with the terms of the "CAMA". No provision has been made in respect of the deferred production costs as the directors consider there is insufficient certainty of future distribution income to make a provision. |
| Licence fees totalling $25,000 are payable to Nightjar Productions in accordance with their licence agreement. No provision has been made in respect of these liabilities as the licence fee only becomes payable as and when worldwide sales exceed $25 million. As at 31st July 2025 worldwide distribution sales total $6.0 million. As the directors consider there is insufficient certainty of future turnover the licence fees have not been provided but are disclosed as a contingent liability. |
| There is an outstanding fixed charge over the title and interest in the future revenues of the feature film Absolutely Anything in favour of Pavilion Acquisitions Limited. |
| ANYTHING ABSOLUTELY LIMITED (REGISTERED NUMBER: 08892555) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 July 2025 |
| 9. | Directors' transactions |
| Deferred production costs were paid to the directors Bill Jones and Ben Timlett of £10,828 each totalling £21,656 during the year (2024: £8,239 each totalling £16,478). Included within contingent liabilities disclosed in note 9 are deferred production costs of £44,557 (2024: £55,382) due to each of Ben Timlett and Bill Jones totalling £89,114 (2024: £110,764). |
| 10. | 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. |
| No guarantees with the parent entity have been given or received. |
| 11. | Ultimate controlling party |
| The Company is a wholly owned subsidiary of Absolutely Anything Limited, a company incorporated in England and Wales. |