Neomam Studios Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 08190412

		31 December 2025		31 August 2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		6,554		-
Tangible Assets	5		48,297		64,651
Investments	6		178,081		240,962

			232,932		305,613
CURRENT ASSETS
Debtors	7	44,325		16,501
Cash at bank and in hand		670,575		650,926

		714,900		667,427
Creditors: Amounts Falling Due Within One Year	8	(137,570 )		(97,791 )

NET CURRENT ASSETS (LIABILITIES)			577,330		569,636

TOTAL ASSETS LESS CURRENT LIABILITIES			810,262		875,249

PROVISIONS FOR LIABILITIES
Deferred Taxation			(21,256 )		(51,820 )

NET ASSETS			789,006		823,429

CAPITAL AND RESERVES
Called up share capital	9		39		39
Share premium account			(296,484 )		(296,484 )
Revaluation reserve	10		33,429		133,299
Capital redemption reserve			(21,924 )		(21,924 )
Profit and Loss Account			1,073,946		1,008,499

SHAREHOLDERS' FUNDS			789,006		823,429

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Neomam Studios Limited

Balance Sheet (continued)

As At 31 December 2025

For the period ending 31 December 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Daniel Ashton

Director

11/08/2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Neomam Studios Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08190412 . The registered office is 60 Windsor Avenue, London, SW19 2RR.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets is Website. It is amortised to profit and loss account over its estimated economic life of 5 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	Straight Line Method - 33%
Motor Vehicles	Reducing Balance - 25%
Fixtures & Fittings	Straight Line Method - 33%
Computer Equipment	Straight Line Method - 33%

2.5. Foreign Currencies

Monetary 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 ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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Neomam Studios Limited

Notes to the Financial Statements (continued)

For the Period 1 September 2024 to 31 December 2025

2.6. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 7 (2024: 15)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 September 2024	11,314
Additions	8,193

As at 31 December 2025	19,507

Amortisation
As at 1 September 2024	11,314
Provided during the period	1,639

As at 31 December 2025	12,953

Net Book Value
As at 31 December 2025	6,554

As at 1 September 2024	-

5. Tangible Assets

	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 September 2024	4,730	77,884	70,184	152,798
Additions	930	-	1,333	2,263

As at 31 December 2025	5,660	77,884	71,517	155,061

Depreciation
As at 1 September 2024	3,993	19,471	64,683	88,147
Provided during the period	659	14,603	3,355	18,617

As at 31 December 2025	4,652	34,074	68,038	106,764

Net Book Value
As at 31 December 2025	1,008	43,810	3,479	48,297

As at 1 September 2024	737	58,413	5,501	64,651

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Neomam Studios Limited

Notes to the Financial Statements (continued)

For the Period 1 September 2024 to 31 December 2025

6. Investments

	Other
	£
Cost or Valuation
As at 1 September 2024	240,962
Additions	109,668
Disposals	(44,510 )
Revaluations	(128,039 )

As at 31 December 2025	178,081

Provision
As at 1 September 2024	-

As at 31 December 2025	-

Net Book Value
As at 31 December 2025	178,081

As at 1 September 2024	240,962

7. Debtors

	31 December 2025	31 August 2024
	£	£
Due within one year
Trade debtors	44,325	16,501

8. Creditors: Amounts Falling Due Within One Year

	31 December 2025	31 August 2024
	£	£
Trade creditors	-	9,755
Corporation tax	110,302	24,993
Other taxes and social security	9,704	3,778
VAT	4,238	3,634
Other creditors	13,322	19,388
Accruals and deferred income	-	84
Directors' loan accounts	4	36,159

	137,570	97,791

9. Share Capital

	31 December 2025	31 August 2024
	£	£
Allotted, Called up and fully paid	39	39

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Neomam Studios Limited

Notes to the Financial Statements (continued)

For the Period 1 September 2024 to 31 December 2025

10. Reserves

	Share Premium	Revaluation reserve	Capital Redemption	Profit and Loss Account
	£	£	£	£
As at 1 September 2024	(296,484 )	133,299	(21,924 )	1,008,499
Profit for period	-	-	-	316,257

Surplus on revaluation	-	(99,870 )	-	-

Other comprehensive income for the period	-	(99,870 )	-	-

Total comprehensive income for the period	-	(99,870)	-	316,257

Dividends paid	-	-	-	(250,810)

As at 31 December 2025	(296,484 )	33,429	(21,924 )	1,073,946

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