REGISTERED NUMBER: 08830502 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

COSMOPOLITAN PICTURES LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr A B Donald

Mrs M J Donald

Mr D R Keogh

REGISTERED OFFICE:

Larch House

Parklands Business Park

Denmead

Hampshire

PO7 6XP

REGISTERED NUMBER:

08830502 (England and Wales)

ACCOUNTANTS:

Gibson Whitter

Chartered Accountants

and Chartered Tax Advisers

Larch House

Parklands Business Park

Denmead

Hampshire

PO7 6XP

FIXED ASSETS

Tangible assets

4

437

686

CURRENT ASSETS

Debtors

5

19,420

77,063

Cash at bank

349,896

429,029

369,316

506,092

CREDITORS

Amounts falling due within one year

6

45,799

35,193

NET CURRENT ASSETS

323,517

470,899

TOTAL ASSETS LESS CURRENT LIABILITIES

323,954

471,585

CAPITAL AND RESERVES

Called up share capital

7

1

1

Share premium

8

240,000

240,000

Retained earnings

8

83,953

231,584

SHAREHOLDERS' FUNDS

323,954

471,585

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 and authorised for issue by the Board of Directors and authorised for issue on 16 September 2026 and were signed on its behalf by:

Mr A B Donald - Director

1.	STATUTORY INFORMATION

Cosmopolitan Pictures Ltd 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.	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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

33% on cost

Taxation

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

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

5,656

Disposals

(1,926

)

At 31 December 2025

3,730

DEPRECIATION

At 1 January 2025

4,970

Charge for year

250

Eliminated on disposal

(1,927

)

At 31 December 2025

3,293

NET BOOK VALUE

At 31 December 2025

437

At 31 December 2024

686

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

-

925

Other debtors

19,420

76,138

19,420

77,063

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

452

300

Taxation and social security

6,572

6,349

Other creditors

38,775

28,544

45,799

35,193

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

£

10,000

Ordinary

£0.001

1

1

3,333

Preferred Ordinary

£0.0001

-

-

1

1

8.

RESERVES

Retained

Share

earnings

premium

Totals

£

£

£

At 1 January 2025

231,584

240,000

471,584

Deficit for the year

(147,631

)

(147,631

)

At 31 December 2025

83,953

240,000

323,953

9.	RELATED PARTY DISCLOSURES

The aggregate amount owed by the director at the balance sheet date is £469 (31.12.24: owed to the director £3,285)

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr A B Donald.