REGISTERED NUMBER: 16588997 (England and Wales)

FINANCIAL STATEMENTS FOR THE PERIOD 17 JULY 2025 TO 31 DECEMBER 2025

FOR

ELECTRIFY VIDEO PARTNERS

OPERATIONS 2 LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

O J C Maher

J C Reizes

I A K Shepherd

REGISTERED OFFICE:

86-90 Paul Street

London

EC2A 4NE

REGISTERED NUMBER:

16588997 (England and Wales)

AUDITORS:

Ad Valorem Audit Services Limited

Chartered Certified Accountants

2 Manor Farm Court

Old Wolverton Road

Old Wolverton

Milton Keynes

Buckinghamshire

MK12 5NN

CURRENT ASSETS

Debtors

5

874,367

Cash at bank

133,409

1,007,776

CREDITORS

Amounts falling due within one year

6

1,500,861

NET CURRENT LIABILITIES

(493,085

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(493,085

)

CAPITAL AND RESERVES

Called up share capital

8

134

Retained earnings

(493,219

)

SHAREHOLDERS' FUNDS

(493,085

)

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 27 July 2026 and were signed on its behalf by:

O J C Maher - Director

1.	STATUTORY INFORMATION

Electrify Video Partners Operations 2 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.

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.

RELATED PARTY EXEMPTION

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.

TURNOVER

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

TAXATION

Taxation for the period 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 period 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.

FOREIGN CURRENCIES

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 3 .

4.	AUDITORS' REMUNERATION

$

Fees payable to the company's auditors for the audit of the company's financial statements

7,894

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

$

Amounts owed by group undertakings

874,367

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

$

Trade creditors

3,808

Amounts owed to group undertakings

1,142,308

Taxation and social security

267,870

Other creditors

86,875

1,500,861

7.	SECURED DEBTS

During the year, the group refinanced its secured borrowings. As part of this group-wide refinancing, the company’s previous secured financing arrangement was settled and replaced with a new secured financing arrangement entered into in September 2025.

The company is a party to the group security arrangements. The new borrowings are secured by fixed and floating charges over the assets of the company and certain other group companies, including a floating charge over all the property or undertaking of the company, and contain customary restrictions including a negative pledge.

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

value:

$

100

Ordinary

$1.34

134

100 Ordinary shares of $1.34 each were allotted and fully paid for cash at par during the period.

Ordinary shares of 100 @ £1 issued on 17 July 2025.

Ordinary Shares issued in GBP to USD at an exchange rate of £1GBP = USD 1.34029 resulting in a total value of $134.03.

9.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Zubair Arshad FCCA ACA (Senior Statutory Auditor)

for and on behalf of Ad Valorem Audit Services Limited

10.	ULTIMATE CONTROLLING PARTY

The company is a wholly owned subsidiary of Electrify Video Partners Operations 1 Limited. The ultimate parent company is Electrify Video Partners Limited. Both companies are registered in England and Wales.