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REGISTERED NUMBER: 08282621 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 November 2025

for

Camera on Films Limited

Camera on Films Limited (Registered number: 08282621)

Contents of the Financial Statements

for the Year Ended 30 November 2025

Page |

Company Information | 1 |

Statement of Financial Position | 2 |

Notes to the Financial Statements | 4 |

Camera on Films Limited

Company Information

for the Year Ended 30 November 2025

| DIRECTORS: | I A Canning

| B G Townley

| SECRETARY: | C & A Company Secretarial Services Limited

| REGISTERED OFFICE: | St Johns House

| 16 Church Street

| Bromsgrove

| Worcestershire

| B61 8DN

| REGISTERED NUMBER: | 08282621 (England and Wales)

| ACCOUNTANTS: | Ground Control Business Management

| St Johns House

| 16 Church Street

| Bromsgrove

| Worcestershire

| B61 8DN

Camera on Films Limited (Registered number: 08282621)

Statement of Financial Position

30 November 2025

| 30.11.25 | 30.11.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investments | 5 | 3,990,114 |  | 30 |  |

CURRENT ASSETS

Debtors | 6 | 4,457,577 |  | 5,609,897 |  |

Cash at bank | 590,021 |  | 174,171 |  |

5,047,598 |  | 5,784,068 |  |

CREDITORS

Amounts falling due within one year | 7 | 4,594,515 |  | 4,227,513 |  |

NET CURRENT ASSETS | 453,083 |  | 1,556,555 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 4,443,197 |  | 1,556,585 |  |

CAPITAL AND RESERVES

Called up share capital | 8 | 1 |  | 1 |  |

Retained earnings | 4,443,196 |  | 1,556,584 |  |

SHAREHOLDERS' FUNDS | 4,443,197 |  | 1,556,585 |  |

Camera on Films Limited (Registered number: 08282621)

Statement of Financial Position - continued

30 November 2025

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

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

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 17 August 2026 and were signed on its behalf by:

I A Canning - Director

Camera on Films Limited (Registered number: 08282621)

Notes to the Financial Statements

for the Year Ended 30 November 2025

1. | STATUTORY INFORMATION

| Camera on Films 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. | 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 as modified by the revaluation of certain assets.

| Financial instruments

| Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of a company after deducting all of its liabilities. Where shares are issued, any component that creates a financial liability of the company is presented as a liability in the balance sheet. The corresponding dividends relating to the liability component are charged as an interest expense in the income statement.

| Financial assets and liabilities

| All financial assets and liabilities are initially measured at transaction price (including transaction costs), except for those financial assets classified at fair value through profit or loss, which are initially measured at fair value (which is normally the transaction price excluding transaction costs).

| Trade debtors

| Trade debtors are recognised initially at transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivable.

| Trade creditors

| Trade creditors are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as amounts falling due after more than one year.

| Equity instruments

| Equity instruments are measured at the fair value of the cash or other resources transferred or transferrable, net of the direct costs of issuing or receiving the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

| Taxation

| 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 statement of financial position date.

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position 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.

4. | EMPLOYEES AND DIRECTORS

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

Camera on Films Limited (Registered number: 08282621)

Notes to the Financial Statements - continued

for the Year Ended 30 November 2025

5. | FIXED ASSET INVESTMENTS

| Other

| investments

£ |

| COST OR VALUATION

| At 1 December 2024 | 30 |  |

| Additions | 5,673,151 |  |

| Disposals | (1,909,897 | ) |

| Revaluations | 226,830 |  |

| At 30 November 2025 | 3,990,114 |  |

| NET BOOK VALUE

| At 30 November 2025 | 3,990,114 |  |

| At 30 November 2024 | 30 |  |

| Cost or valuation at 30 November 2025 is represented by:

| Other

| investments

£ |

| Valuation in 2025 | 226,830 |  |

| Cost | 3,763,284 |  |

3,990,114 |  |

6. | DEBTORS

| 30.11.25 |  | 30.11.24

£ | £ |

| Amounts falling due within one year:

| Other debtors | 4,419,583 |  | 4,891,466 |  |

| Amounts falling due after more than one year:

| Other debtors | 37,994 |  | 718,431 |  |

| Aggregate amounts | 4,457,577 |  | 5,609,897 |  |

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

| 30.11.25 |  | 30.11.24

£ | £ |

| Trade creditors | 1,152 |  | - |  |

| Amounts owed to associates | 4,589,643 |  | 4,192,902 |  |

| Taxation and social security | (280 | ) | 31,611 |  |

| Other creditors | 4,000 |  | 3,000 |  |

4,594,515 |  | 4,227,513 |  |

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 30.11.25 |  | 30.11.24

| value: | £ | £ |

| 1 | Ordinary | £1 | 1 |  | 1 |  |

Camera on Films Limited (Registered number: 08282621)

Notes to the Financial Statements - continued

for the Year Ended 30 November 2025

9. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 30 November 2025 and 30 November 2024:

| 30.11.25 |  | 30.11.24

£ | £ |

| I A Canning

| Balance outstanding at start of year | 2,459,339 |  | 2,285,746 |  |

| Amounts advanced | 181,865 |  | 462,544 |  |

| Amounts repaid | (2,528,627 | ) | (288,951 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 112,577 |  | 2,459,339 |  |

| Interest is charged on the advances and credits to the directors at the HMRC prevailing rate. The loan is unsecured and repayable on demand.

10. | RELATED PARTY DISCLOSURES

| As at the balance sheet date, the amount due from companies in which the directors have a material interest was £3,626,214 (2024 - £2,431,829). The loans are repayable on demand.