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REGISTERED NUMBER: 00919721 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 October 2025

for

Camera Eye Limited

| Camera Eye Limited (Registered number: 00919721) |

Contents of the Financial Statements

for the Year Ended 31 October 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Camera Eye Limited |

Company Information

for the Year Ended 31 October 2025

| Directors: | D R Bailey

| Mrs C Bailey

| F Bailey

| Ms P L Elishi

| Secretary: | Mrs C Bailey

| Registered office: | 24-26 Brownlow Mews

| London

| WC1N 2LA

| Registered number: | 00919721 (England and Wales)

| Accountants: | Benjamin Taylor Diner Limited

| 120 New Cavendish Street,

| London

| W1W 6XX

| Camera Eye Limited (Registered number: 00919721) |

Balance Sheet

31 October 2025

| 31.10.25 |  | 31.10.24

| Notes | £ | £ |

Fixed assets

Tangible assets | 5 | 4,493,646 |  | 4,491,277 |  |

Current assets

Debtors | 6 | 330,604 |  | 51,041 |  |

Cash at bank | 186,333 |  | 147,456 |  |

516,937 |  | 198,497 |  |

Creditors

Amounts falling due within one year | 7 | (277,331 | ) | (132,596 | ) |

Net current assets | 239,606 |  | 65,901 |  |

Total assets less current liabilities | 4,733,252 |  | 4,557,178 |  |

Provisions for liabilities | 8 | (564,766 | ) | (564,766 | ) |

Net assets | 4,168,486 |  | 3,992,412 |  |

Capital and reserves

Called up share capital | 9 | 100 |  | 100 |  |

Non distributable fair value | 10 | 2,733,278 |  | 2,733,278 |  |

Retained earnings | 10 | 1,435,108 |  | 1,259,034 |  |

Shareholders' funds | 4,168,486 |  | 3,992,412 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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.

| Camera Eye Limited (Registered number: 00919721) |

Balance Sheet - continued

31 October 2025

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 14 July 2026 and were signed on its behalf by:

Mrs C Bailey - Director

| Camera Eye Limited (Registered number: 00919721) |

Notes to the Financial Statements

for the Year Ended 31 October 2025

1. | Statutory information

| The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 24-26 Brownlow Mews, London, WC1N 2LA.

| The principal activity of the company during the year was that of photography, film making and connected services attached therewith.

2. | Statement of compliance

| 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.

3. | Accounting policies

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention.

| The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

| The financial statements are prepared in sterling, which is the functional currency of the entity.

| Turnover

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

| Tangible fixed assets

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

| Land and buildings | - | Straight line over 16 years

| Plant and machinery etc | - | 20% on cost and 15% on cost

| 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.

| 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 year 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.

| Camera Eye Limited (Registered number: 00919721) |

Notes to the Financial Statements - continued

for the Year Ended 31 October 2025

3. | Accounting policies - continued

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

| Going concern

| After making enquiries, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis in preparing its financial statements.

| Investments

| Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

| Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

| Investments in Associates

| Investments in associates accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses.

4. | Employees and directors

| The average number of employees during the year was 6 (2024 - 6 ) .

5. | Tangible fixed assets

| Fixtures |

| Freehold |  | Long |  | Plant and |  | and |

| property |  | leasehold |  | machinery |  | fittings |  | Totals

£ | £ | £ | £ | £ |

| Cost

| At 1 November 2024 | 3,485,857 |  | 1,000,000 |  | 443,215 |  | 332,408 |  | 5,261,480 |  |

| Additions | - |  | - |  | - |  | 5,026 |  | 5,026 |  |

| At 31 October 2025 | 3,485,857 |  | 1,000,000 |  | 443,215 |  | 337,434 |  | 5,266,506 |  |

| Depreciation

| At 1 November 2024 | - |  | - |  | 440,729 |  | 329,474 |  | 770,203 |  |

| Charge for year | - |  | - |  | 1,354 |  | 1,303 |  | 2,657 |  |

| At 31 October 2025 | - |  | - |  | 442,083 |  | 330,777 |  | 772,860 |  |

| Net book value

| At 31 October 2025 | 3,485,857 |  | 1,000,000 |  | 1,132 |  | 6,657 |  | 4,493,646 |  |

| At 31 October 2024 | 3,485,857 |  | 1,000,000 |  | 2,486 |  | 2,934 |  | 4,491,277 |  |

| Camera Eye Limited (Registered number: 00919721) |

Notes to the Financial Statements - continued

for the Year Ended 31 October 2025

5. | Tangible fixed assets - continued

| As at 31st October 2025, the company owned three freehold properties, as follows:

| 24 - 26, Brownlow Mews, London, WC1N 2LA, which the director has valued at £3,000,000

| as at 31st October 2025, on a fair value basis. The historical cost of this property amounts to £241,583.

| Unit 8 Darklake Park, Estover, Plymouth, Devon PL7 7TL, which was purchased during the year ended 31st October 2016 at a cost of £261,877. The directors consider there to be no material change in this properties fair value.

| Unit 9 Darklake Park, Estover, Plymouth, Devon PL7 7TL, which was purchased during the

| year ended 31st October 2016 at a cost of £223,980. The directors consider there to be no material change in this properties fair value.

| The company also owns the long leasehold property, B1 Unit C, 6B Brownlow Mews, London, WC1N 2LD, which the director has valued at £1,000,000 as at 31st October 2025. The historic cost of this property amounts to £779,433.

6. | Debtors: amounts falling due within one year |

| 31.10.25 |  | 31.10.24

£ | £ |

| Trade debtors | 297,067 |  | 15,109 |  |

| Other debtors | 33,537 |  | 35,932 |  |

330,604 |  | 51,041 |  |

7. | Creditors: amounts falling due within one year |

| 31.10.25 |  | 31.10.24

£ | £ |

| Bank loans and overdrafts | - |  | 17 |  |

| Trade creditors | 53,869 |  | 57,390 |  |

| Taxation and social security | 124,504 |  | 18,708 |  |

| Other creditors | 98,958 |  | 56,481 |  |

277,331 |  | 132,596 |  |

8. | Provisions for liabilities

| 31.10.25 |  | 31.10.24

£ | £ |

| Deferred tax

| Accelerated capital allowances | 564,766 |  | 564,766 |  |

| Deferred |

| tax |

£ |

| Balance at 1 November 2024 | 564,766 |  |

| Balance at 31 October 2025 | 564,766 |  |

| Camera Eye Limited (Registered number: 00919721) |

Notes to the Financial Statements - continued

for the Year Ended 31 October 2025

9. | Called up share capital

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.10.25 |  | 31.10.24

| value: | £ | £ |

| 100 | Ordinary £1 shares | 1 | 100 |  | 100 |  |

| Called-up share capital represents the nominal value of shares that have been issued.

10. | Reserves

| Non |

| distributable |

| Retained |  | fair |

| earnings |  | value |  | Totals

£ | £ | £ |

| At 1 November 2024 | 1,259,034 |  | 2,733,278 |  | 3,992,312 |  |

| Profit for the year | 352,074 |  | 352,074 |  |

| Dividends | (176,000 | ) | (176,000 | ) |

| At 31 October 2025 | 1,435,108 |  | 2,733,278 |  | 4,168,386 |  |

| The retained earnings reserve records retained earnings and accumulated losses.

| The non distributable fair value reserve records the value of asset revaluations and fair value movements on assets recognised in other comprehensive income.

| Camera Eye Limited (Registered number: 00919721) |

Notes to the Financial Statements - continued

for the Year Ended 31 October 2025

11. | Directors' advances, credits and guarantees

| D. Bailey

| The company had the following transactions with the director D. Bailey during the year:

|  | 31.10.25 |  | 31.10.24 |  |

|  | £ |  | £ |  |

| Balance brought forward |  | (27,448 | ) | (17,550 | ) |

| Monies advanced to Camera Eye Limited |  | (176,479 | ) | (331,745 | ) |

| Monies repaid by Camera Eye Limited |  | 173,640 |  | 321,847 |  |

| Balance carried forward |  | (30,287 | ) | (27,448 | ) |

| During the year the company paid dividends totalling £88,000 (2024: £48,000) to D. Bailey.

| C. Bailey

| The company had the following transactions with the director C. Bailey during the year:

|  | 31.10.25 |  | 31.10.24 |  |

|  | £ |  | £ |  |

| Balance brought forward |  | (9,771 | ) | (14,296 | ) |

| Monies advanced to Camera Eye Limited |  | (159,784 | ) | (122,091 | ) |

| Monies repaid by Camera Eye Limited |  | 154,608 |  | 126,616 |  |

| Balance carried forward |  | (14,947 | ) | (9,771 | ) |

| During the year the company paid dividends totalling £88,000 (2024: £48,000) to C. Bailey.

| F. Bailey

| The company had the following transactions with the director F. Bailey during the year:

|  | 31.10.25 |  | 31.10.24 |  |

|  | £ |  | £ |  |

| Balance brought forward |  | (1,084 | ) | - |  |

| Monies advanced to Camera Eye Limited |  | (2,603 | ) | (1,084 | ) |

| Monies repaid by Camera Eye Limited |  | 1,084 |  | - |  |

| Balance carried forward |  | (2,603 | ) | (1,084 | ) |

| The above loans are unsecured, interest free and repayable on demand.

| Rent

| During the year the company was charged rent totalling £20,000 (2024: £20,000) by D. Bailey.

| Camera Eye Limited (Registered number: 00919721) |

Notes to the Financial Statements - continued

for the Year Ended 31 October 2025

12. | Ultimate controlling party

| During the year, the company was under the control of D. Bailey and Mrs C. Bailey, by virtue of their combined 100% shareholding in the share capital of the company.

13. | Dividends

| Dividends paid during the year (excluding those for which a liability existed at the end of the prior year):

|  | 31.10.25 |  | 31.10.24 |  |

|  | £ |  | £ |  |

| Equity dividends on ordinary shares |  | 176,000 |  | 96,000 |  |