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REGISTERED NUMBER: 08754513 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2026

for

Distribution Fm Limited

Distribution Fm Limited (Registered number: 08754513)

Contents of the Financial Statements

for the Year Ended 30 April 2026

Page |

Balance Sheet | 1 |

Notes to the Financial Statements | 2 |

Distribution Fm Limited (Registered number: 08754513)

Balance Sheet

30 April 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investments | 4 | 1,100 |  | 1,100 |  |

CURRENT ASSETS

Debtors | 5 | 15,079 |  | 15,079 |  |

Cash at bank | 51 |  | 479 |  |

15,130 |  | 15,558 |  |

CREDITORS

Amounts falling due within one year | 6 | 1,565 |  | 1,565 |  |

NET CURRENT ASSETS | 13,565 |  | 13,993 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 14,665 |  | 15,093 |  |

CAPITAL AND RESERVES

Called up share capital | 2,100 |  | 2,100 |  |

Retained earnings | 12,565 |  | 12,993 |  |

14,665 |  | 15,093 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 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.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 June 2026 and were signed on its behalf by:

Dr R J Perryment - Director

Distribution Fm Limited (Registered number: 08754513)

Notes to the Financial Statements

for the Year Ended 30 April 2026

1. | STATUTORY INFORMATION

| Distribution Fm Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

| Registered number: | 08754513

| Registered office: | Unit 1, The Cam Centre

| Wilbury Way

| Hitchin

| Hertfordshire

| SG4 0TW

| The presentation currency of the financial statements is the Pound Sterling (£).

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.

| Preparation of consolidated financial statements

| The financial statements contain information about Distribution Fm Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Distribution Fm Limited (Registered number: 08754513)

Notes to the Financial Statements - continued

for the Year Ended 30 April 2026

2. | ACCOUNTING POLICIES - continued

| Going concern

| The financial statements have been prepared on a going concern basis.

| Judgements

| The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

| Revenue recognition

| The company has no trading turnover. It's income comes from dividends from investments in

| subsidiaries and such income is recognised on the date of payment.

| Business combinations

| Business combinations are accounted for using the purchase method. The consideration for each

| acquisition is measured at cost at the acquisition date of assets given, liabilities incurred or assumed,and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

| Cash and cash equivalents

| Cash and cash equivalents comprise cash on hand and call deposits.

| Share capital

| Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

| Dividends

| Dividend distribution to the company’s shareholders is recognised as a liability in the financial

| statements in the reporting period in which the dividends are declared.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2025 - 2 ) .

4. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| At 1 May 2025

| and 30 April 2026 | 1,100 |  |

| NET BOOK VALUE

| At 30 April 2026 | 1,100 |  |

| At 30 April 2025 | 1,100 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| Amounts owed by group undertakings | 15,079 |  | 15,079 |  |

Distribution Fm Limited (Registered number: 08754513)

Notes to the Financial Statements - continued

for the Year Ended 30 April 2026

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| Amounts owed to group undertakings | 240 |  | 120 |  |

| Other creditors | 1,325 |  | 1,445 |  |

1,565 |  | 1,565 |  |

7. | RELATED PARTY DISCLOSURES

| At the balance sheet date, the company owed £240 (2025: £120) to Distribution Hygiene Services Limited and was owed £15,079 (2025: £15,079) from Phoenix Film and Publishing Limited, both subsidiary companies. These loans are provided interest free and there are no fixed terms for repayment.

8. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is Dr R J Perryment.