Acorah Software Products - Accounts Production 13.7.148 false true true 31 December 2021 1 January 2021 false 27 September 2023 true true true true 1 January 2022 31 December 2022 31 December 2022 08635131 Mr Nicholas Waters Ms Julia Hubbard Lorraine Young true true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08635131 frs-bus:Original frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-12-31 08635131 frs-bus:Original frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-12-31 08635131 frs-bus:Original frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-12-31 08635131 frs-bus:Original frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-01-01 2022-12-31 08635131 frs-bus:Original frs-core:AllSubsidiaries 2022-01-01 2022-12-31 08635131 frs-bus:Original frs-core:KeyManagementPersonnel 2022-01-01 2022-12-31 08635131 frs-bus:Original frs-core:EntitiesControlledByKeyManagementPersonnel 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Registered number: 08635131
Media Path Network Ltd
Directors' Report and
Financial Statements
For The Year Ended 31 December 2022
Goodwille Limited
Financial Statements
Contents
Page
Directors' Report 1
Independent Auditor's Report 2—4
Profit and Loss Account 5
Statement of Comprehensive Income 6
Balance Sheet 7
Statement of Changes in Equity 8
Notes to the Financial Statements 9—13
Page 1
Directors' Report
The directors present their report and the financial statements for the year ended 31 December 2022 .
Directors
The directors who held office during the year were as follows: 
Miss Susanne Elias              RESIGNED 19/05/2023
Mrs Artermis Handouka       RESIGNED 19/05/2023
Mr Nicholas Waters             APPOINTED 19/05/2023
Ms Julia Hubbard                APPOINTED 19/05/2023
Statement of Directors' Responsibilities
The directors are responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulations.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards, comprising FRS102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing the financial statements the directors are required to:
  • select suitable accounting policies and then apply them consistently;
  • make judgments and accounting estimates that are reasonable and prudent;
  • state whether applicable United Kingdom Accounting Standards, comprising FRS102, have been followed subject to any material departures disclosed and explained in the financial statements;
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Statement of Disclosure of Information to Auditors
In the case of each director in office at the date the Directors' Report is approved: 
  • so far as the director is aware, there is no relevant audit information of which the company's auditors are unaware; and
  • they have taken all the steps that they ought to have taken as directors in order to make themselves aware of any relevant audit information and to establish that the company's auditors are aware of that information.
Independent Auditors
The auditors, Bourner Bullock, have indicated their willingness to continue in office and a resolution concerning their re-appointment will be proposed at the Annual General Meeting.
This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.
On behalf of the board
Ms Julia Hubbard
Director
02/10/2023
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Independent Auditor's Report
Opinion
We have audited the financial statements of Media Path Network Ltd for the year ended 31 December 2022 which comprise the Balance Sheet, Statement of Changes of Equity and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".
In our opinion the financial statements:
  • give a true and fair view of the state of the company's affairs as at 31 December 2022 and of its surplus/(deficit) 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.
Basis for Opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions Relating to Going Concern
In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the entity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.
Other Information
The other information comprises the information included in the annual report, other than the financial statements and our auditor's report thereon. The directors are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
Opinions on Other Matters Prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
  • the information given in the Directors' Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
  • the Directors' Report have been prepared in accordance with applicable legal requirements.
We would like to draw attention to the fact that the prior period financial statements were unaudited.
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Matters on Which We Are Required to Report by Exception
In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Directors' Report.
We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:
  • adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
  • the financial statements are not in agreement with the accounting records or returns; or
  • certain disclosures of directors' remuneration specified by law are not made; or
  • we have not received all the information and explanations we require for our audit; or 
  • the directors were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies' exemptions in preparing the Directors' Report and from the requirement to prepare a Strategic Report.
Responsibilities of Directors
As explained more fully in the Directors' Responsibilities Statement set out on page 2, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so. 
The directors were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies' exemptions in preparing the Directors' Report and from the requirement to prepare a Strategic Report.
Auditor's Responsibilities for the Audit of the Financial Statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below: 
Discussions with and enquiries of management and those charged with governance were held with a view to identifying those laws and regulations that could be expected to have a material impact on the financial statements. During the engagement team briefing, the outcomes of these discussions and enquiries were shared with the team, as well as consideration as to where and how fraud may occur in the entity.
The following laws and regulations were identified as being of significance to the entity:
  • Those laws and regulations considered to have a direct effect on the financial statements include UK financial reporting regulations, Company Law,Tax and distributable profits legislation.
Audit procedures undertaken in response to the potential risks relating to irregularities (which include fraud and non-compliance with laws and regulations) comprised of: enquiries of management and those charged with governance as to whether the entity complies with such laws and regulations; enquiries with the same concerning any actual or potential litigation or claims; inspection of relevant legal correspondence; review of board minutes; testing the appropriateness of journal entries; and the performance of analytical review to identify unexpected movements in account balances which may be indicative of. 
No instances of material non-compliance were identified. However, the likelihood of detecting irregularities, including fraud, is limited by the inherent difficulty in detecting irregularities, the effectiveness of the entity’s controls, and the nature, timing and extent of the audit procedures performed. Irregularities that result from fraud might be inherently more difficult to detect than irregularities that result from error. As explained above, there is an unavoidable risk that material misstatements may not be detected, even though the audit has been planned and performed in accordance with ISAs (UK).
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.
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Use Of Our Report
This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters that we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.
David Wheeler (Senior Statutory Auditor)
for and on behalf of Bourner Bullock , Statutory Auditor
27/09/2023
Bourner Bullock
Chartered Accountants
114 St Martin’s Lane
Covent Garden
London
WC2N 4BE
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Profit and Loss Account
2022 2021
Notes £ £
TURNOVER 4 173,364 117,393
Cost of sales (61,788 ) -
GROSS PROFIT 111,576 117,393
Administrative expenses (80,261 ) (115,071 )
OPERATING PROFIT AND PROFIT BEFORE TAXATION 31,315 2,322
Tax on Profit 8 (6,129 ) (93 )
PROFIT AFTER TAXATION BEING PROFIT FOR THE FINANCIAL YEAR 25,186 2,229
The notes on pages 9 to 13 form part of these financial statements.
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Statement of Comprehensive Income
2022 2021
£ £
PROFIT FOR THE FINANCIAL YEAR 25,186 2,229
OTHER COMPREHENSIVE INCOME FOR THE YEAR - -
TOTAL COMPREHENSIVE INCOME FOR THE YEAR 25,186 2,229
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Balance Sheet
Registered number: 08635131
2022 2021
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 9 1,028 1,832
1,028 1,832
CURRENT ASSETS
Debtors 10 79,833 108,055
Cash at bank and in hand 29,257 172,364
109,090 280,419
Creditors: Amounts Falling Due Within One Year 11 (79,642 ) (144,961 )
NET CURRENT ASSETS (LIABILITIES) 29,448 135,458
TOTAL ASSETS LESS CURRENT LIABILITIES 30,476 137,290
NET ASSETS 30,476 137,290
CAPITAL AND RESERVES
Called up share capital 12 5,000 5,000
Profit and Loss Account 25,476 132,290
SHAREHOLDERS' FUNDS 30,476 137,290
The financial statements were approved by the board of directors on 2 October 2023 and were signed on its behalf by:
Ms Julia Hubbard
Director
02/10/2023
The notes on pages 9 to 13 form part of these financial statements.
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Statement of Changes in Equity
Share Capital Profit and Loss Account Total
£ £ £
As at 1 January 2021 5,000 130,061 135,061
Profit for the year and total comprehensive income - 2,229 2,229
As at 31 December 2021 and 1 January 2022 5,000 132,290 137,290
Profit for the year and total comprehensive income - 25,186 25,186
Dividends paid - (132,000) (132,000)
As at 31 December 2022 5,000 25,476 30,476
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Notes to the Financial Statements
1. General Information
Media Path Network Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08635131 . The registered office is Chapter House, 16 Brunswick Place, London, N1 6DZ.
The company's principal activity continues to be that of market research and public opinion polling.
2. Statement of Compliance
The financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
3. Accounting Policies
3.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention.
3.2. Financial Reporting Standard 102 - Reduced Disclosure Exemptions
As a qualifying entity, the company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland":
  • the requirements of Section 1.12 of FRS 102 to prepare a Statement of Cash Flows and to disclose key management personnel compensation;
  • the requirements to present financial instrument disclosures as required by paragraphs 11.39 to 11.48A, 12.26, and 12.29;
3.3. Exemption From Preparing Consolidated Financial Statements
The company is exempt from preparing consolidated financial statments under section 401 of the Companies Act 2006 because it is consoldiated into the financial statements of its parent company, BCMG Limited. The financial statements of BCMG Limited may be obtained from Chapter House 16 Brunswick Place, London, England, N1 6DZ.
3.4. Going Concern Disclosure
The Directors have a reasonable expectation that the Company will continue to have access to adequate resources to continue in operational existence for the foreseeable future. Thus, the Directors continue to adopt the going concern basis in preparing the annual financial statements.
3.5. Significant judgements and estimations
The preparation of the financial statements requires management to make judgements, estimates, and assumptions that affect the amounts reported for assets and liabilities as at the balance sheet date and the amounts reported for revenues and expenses during the year. However, the nature of estimation means that actual outcomes could differ from those estimates. In the Director's opinion there are no significant judgements or key sources of estimation uncertainty.
3.6. Turnover
Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the Company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The Company recognises revenue when:
  • The amount of revenue can be reliably measured;
  • it is probable that future economic benefits will flow to the entity;
  • and specific criteria have been met for each of the Company's activities.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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3.7. Tangible Fixed Assets and Depreciation
Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.
Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:
Computer Equipment 33% Straight Line
3.8. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
3.9. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3.10. Taxation
Income tax expense represents the sum of the tax currently payable.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.
3.11. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3.12. Debtors
Basic financial assets, including trade and other debtors, are initially recognised at transaction price, 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. Such assets are subsequently carried at amortised cost using the effective interest method, less any impairment.
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
3.13. Creditors
Basic financial liabilities, including trade and other creditors, loans from third parties and loans from related parties, 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. Such instruments are subsequently carried at amortised cost using the effective interest method, less any impairment.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. 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 non-current liabilities.
3.14. 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.
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4. Turnover
Analysis of turnover by class of business is as follows:
2022 2021
£ £
Rendering of services 173,364 117,393
Analysis of turnover by geographical market is as follows:
2022 2021
£ £
United Kingdom 173,364 117,393
173,364 117,393
5. Operating Profit
The operating profit is stated after charging:
2022 2021
£ £
Depreciation of tangible fixed assets 804 580
6. Auditor's Remuneration
Remuneration received by the company's auditors and their associates during the year was as follows:
2022 2021
£ £
Audit Services
Audit of the company's financial statements 3,500 -
7. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 2 (2021: 2)
2 2
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8. Tax on Profit
The tax charge on the profit for the year was as follows:
Tax Rate 2022 2021
2022 2021 £ £
Current tax
UK Corporation Tax 19.0% 19.0% 6,129 93
Total tax charge for the period 6,129 93
The actual charge for the year can be reconciled to the expected charge for the year based on the surplus and the standard rate of corporation tax as follows:
2022 2021
£ £
Profit before tax 31,315 2,322
Tax on profit at 19% (UK standard rate) 5,950 441
Expenses not deductible for tax purposes 172 110
Capital allowances - (458 )
Short term timing differences 7 -
Total tax charge for the period 6,129 93
9. Tangible Assets
Computer Equipment
£
Cost
As at 1 January 2022 2,412
As at 31 December 2022 2,412
Depreciation
As at 1 January 2022 580
Provided during the period 804
As at 31 December 2022 1,384
Net Book Value
As at 31 December 2022 1,028
As at 1 January 2022 1,832
10. Debtors
2022 2021
£ £
Due within one year
Trade debtors 8,862 107,542
Prepayments and accrued income 66,136 238
VAT 4,829 275
Amounts owed by group undertakings 6 -
79,833 108,055
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11. Creditors: Amounts Falling Due Within One Year
2022 2021
£ £
Trade creditors 516 20,198
Amounts owed to participating interests 27,849 50,698
Other creditors 102 24,629
Corporation tax 6,096 93
Taxation and social security - 3,362
Accruals and deferred income 45,079 45,981
79,642 144,961
12. Share Capital
2022 2021
Allotted, called up and fully paid £ £
5,000 Ordinary Shares of £ 1.000 each 5,000 5,000
13. Pension Commitments
The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund.
During the year the charge to profit or loss in respect of defined contribution schemes was £1,873 (2021: £3,570).
At the balance sheet date contributions of £102 (2021: £0) were due to the fund and are included in creditors.
14. Related Party Disclosures
The company is a wholly owned subsidiary member of its group and has therefore taken advantage of the provisions of Section 33. 1A of FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” not to disclose transactions with entities that are wholly owned members of the group.
15. Controlling Parties
The company's immediate parent undertaking is BCMG Limited .
The ultimate parent undertaking is Ebiquity PLC (incorporated in England & Wales). Its registered office is Chapter House 16 Brunswick Place, London, England, N1 6DZ .
Copies of the group accounts may be obtained from the company's registered office.
16. FRC's Ethical Standard - Provision Available for Small Entities
In common with other businesses of our size and nature we use our auditors to assist with the preparation of the financial statements.
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