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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

Beyond TNC (UK) Limited is a private company limited by shares incorporated in England and Wales. The registered office is 2-4 Packhorse Road, Gerrards Cross, Buckinghamshire, SL9 7QE.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

In this financial year the company has changed its reporting and functional currency from Australian Dollars to British Pounds Sterling. Therefore, the financial statements are prepared in British Pounds Sterling. The comparative values have been restated to reflect the change. The exchange rate used to restate the comparatives was $AUD 1 was equivalent to £2.0178. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The company has taken advantage of FRS102 paragraph 33.1A which allows it to be exempt from disclosure of transactions entered into between two or more members of a group, provided that any party to the transaction is wholly owned by such a member.

The company has incurred a loss of £21,821 during the year ended 31 December 2025 and at that date the company had net current liabilities of £131,656.

The continuing operation of the company is dependent on the continued support from its intermediate parent company, Beyond International Pty Limited. Beyond International Pty Limited has stated in writing that they will continue to provide this support for a period of not less than 12 months from the date that these financial statements were approved by the board of directors.

Beyond International Pty Limited's audited consolidated financial statements for the year ended 31 December 2024 were approved on 28 May 2026. These included a disclosure of material uncertainty, in their Independent Auditor's Report, relating to going concern. The associated disclosure included in the notes to the financial statements stated that:

"The ability of the group to continue as a going concern is dependent on the following:

• Securing confirmed funding or investment commitments for upcoming production projects;

• Achieving forecast production revenue and project delivery milestones;

• Maintaining relationships and agreements with broadcasters, distributors, and funding partners; and

• Effective management of production schedules and cost controls.

The financial position and performance of the group (net current liability position and historical operating losses) the ongoing reliance on receiving tax rebates and the inherent uncertainties attached to the current macro-economic conditions that could impact the achievement of the factors mentioned above, give rise to the existence of a material uncertainty that may cast significant doubt about the Group's ability to continue as a going concern and, therefore, the Group may be unable to realise its assets and discharge its liabilities in the normal course of business.

The directors have considered the cash flow forecasts and the above mitigating factors and believe that there are reasonable grounds the Group can continue to pay its debts as and when they become due and payable for at lease twelve months from the authorisation of this report.

Accordingly the Directors have prepared the consolidated financial statements on a going concern basis"

Given that the Going Concern status of Beyond TNC (UK) Limited is derived from the ability of the group to support it, the directors believe that it remains appropriate to prepare these financial statements on a going concern basis.

Turnover from operating activities represents revenue earnt from royalties payable to the company. Royalty revenue is recognised once the revenue can be accurately estimated and when the company is contractually entitled to receive it.

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

The producers' share payable balance represents liabilities for the amounts due to producers contracted under licensing and distribution sales agreements, which are paid on collection of the revenue receivable. This liability is classified under 'Amounts due to group companies' within the financial statements. The producers' share payable is recognised initially at transaction price and subsequently measured at amortised cost using the effective interest rate method.

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

The 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 net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Transactions in currencies other than sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

It is the directors' assessment that there are no critical judgements or estimates within the financial statements.

The following judgements (apart from those involving estimates) have had the most significant effect on amounts recognised in the financial statements.

The key area of judgement in these financial statements is that it is appropriate to adopt the going concern basis for their preparation. See note 1.2.

The average monthly number of persons (including directors) employed by the company during the year was:

The comparative value for amounts owed by group undertakings has been changed by £99 to reflect the parent company's allotted shareholding. This is explained in the share capital note.

The 100 ordinary shares were issued at a nominal value of £1 per share on 20 May 2020. The comparative has been adjusted to reflect this (last year it was reported in $AUD as $2, equivalent to £1).

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified and includes the following:

In our opinion the financial statements:

• give a true and fair view of the state of the company's affairs as at 31 December 2025 and of its loss for the year then ended;

• have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

• have been prepared in accordance with the requirements of the Companies Act 2006.

On 8 July 2026 the ordinary share capital of the company was transferred from Beyond TNC Limited (IRE) to Beyond EJD Pty Limited, a company registered in Australia on 29 June 2026. There are no changes to the ultimate parent company.

The ultimate parent company is BYI Holdings Pty Limited, a company domiciled in Australia. The deemed controlling party is Mikael Bourglund, as he is the sole shareholder of Castlegrove Farms Pty Limited, a trust entity that holds the shareholding of BYI Holdings Pty Limited. The smallest group for which consolidated financial statements are prepared are up to Beyond International Pty Limited, a company domiciled in Australia. Its registered office is at 109 Reserve Road, Artarmon, NSW2064, Australia.

The company has taken advantage of the exemption available under Section 33.1A of FRS102 from disclosing transactions entered into between wholly owned members of the group. Accordingly, transactions and balances between the company and its parent undertakings and fellow wholly owned subsidiary undertakings have not been disclosed in these financial statements.