12983577 (England and Wales)

27 Old Gloucester Street London WC1N 3AX England

Clarified Accounting Ltd 2 Park Street Ashford Kent TN24 8LG

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Fifth Mirror Pictures Ltd for the year ended 31 October 2025 as set out on pages 5 - 6 from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/uk/en/about-us/regulation/rulebook.html

This report is made solely to the Board of Directors of Fifth Mirror Pictures Ltd, as a body, in accordance with the terms of our engagement letter dated 16 January 2026. Our work has been undertaken solely to prepare for your approval the accounts of Fifth Mirror Pictures Ltd and state those matters that we have agreed to state to the Board of Directors of Fifth Mirror Pictures Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Fifth Mirror Pictures Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Fifth Mirror Pictures Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of Fifth Mirror Pictures Ltd. You consider that Fifth Mirror Pictures Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Fifth Mirror Pictures Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

Clarified Accounting Ltd Chartered Certified Accountants 2 Park Street Ashford Kent TN24 8LG 27 July 2026

Debtors

1,492 

22,338 

Cash at bank and in hand

15,816 

21,147 

(42,606)

(60,878)

Called up share capital

2 

2 

Profit and loss account

(25,300)

(17,395)

For the year ending 31 October 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 financial statements were approved by the Board and authorised for issue on 27 July 2026 and were signed on its behalf by

S. Bonakdar Director Company Registration No. 12983577

Fifth Mirror Pictures Ltd is a private company, limited by shares, registered in England and Wales, registration number 12983577. The registered office is 27 Old Gloucester Street, London, WC1N 3AX, England.

The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.

VAT

44 

- 

Trade debtors

- 

22,020 

Accrued income and prepayments

254 

318 

Other debtors

1,194 

- 

Bank loans and overdrafts

- 

4,052 

VAT

- 

3,001 

Trade creditors

67 

24,187 

Other creditors

14,446 

- 

Loans from directors

18,644 

3,654 

Accruals

2,858 

2,717 

Deferred income

6,591 

23,267 

During the year the average number of employees was 0 (2024: 0).