For the financial year ended 30 April 2026 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 of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

DLNQNT Limited is a private company limited by shares incorporated in England and Wales. The registered office is 39 Long Acre, London, Greater London, England, WC2E 9LG.

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 financial statements are prepared in sterling, which is the functional currency of the company. 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.

These financial statements are prepared on the going concern basis. The directors have a reasonable expectation that the company will continue in operational existence for the foreseeable future. However, the directors are aware of certain material uncertainties which may cause doubt on the company's ability to continue as a going concern due to its recurring net liability position and losses.

Revenue is recognised in respect of production from the point at which the company has obtained the right to consideration in return for performance. This is considered to be when all necessary approvals during the process of pre-production have been obtained from the commissioning agency and normally equates to the date at which the shoot commences. No profit element is recognised until the company is able to estimate the profit on the production reliably.

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 only basic financial instruments measured at amortised cost, with no financial instruments classified as other, or basic instruments measured at fair value.

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 pounds 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.

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

During the year, the company made purchases of £27,550 (2025: £4,313) with Wolferlow Limited, a related party by virtue of common directorship.

During the year, the company made purchases of £16,700 (2025: £4,213) with Harvey Ascott Limited, a related party by virtue of common directorship.

During the year, the loan payable to Dog Eat Dog of £53,663 was written off. As a result, no balance was outstanding at the year end (2025: £76,259).

At the year end, the company had a closing loan balance of £4,319 (2025: £3,664) owed from the directors.

At the year end, the company owed £1,500 (2025: £1,500) to In Plain Sight London Limited, a related party by virtue of common directorship.

At the year end, the company was owed £2,160 (2025: £2,160) from Jericho Films Limited, a related party by virtue of common directorship.

At the year end, the company was owed £1,010 (2025: £623) from LHP/ DLNQNT Film 001 Limited, a related party by virtue of common directorship.

At the year end, the company was owed £6,200 (2025: £Nil) from Harvey Ascott Limited, a related party by virtue of common directorship.