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2021-08-01 2022-07-31 07317769 dpl-frs:CostSales dpl-frs:Item7 2021-07-31 07317769 dpl-frs:CostSales dpl-frs:Item7 2022-07-31 07317769 dpl-frs:DistributionCosts dpl-frs:Item7 2021-08-01 2022-07-31 07317769 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-08-01 2022-07-31 07317769 dpl-frs:Item8 2021-08-01 2022-07-31 07317769 dpl-frs:Item8 2021-07-31 07317769 dpl-frs:Item8 2022-07-31 07317769 dpl-frs:CostSales dpl-frs:Item8 2021-08-01 2022-07-31 07317769 dpl-frs:CostSales dpl-frs:Item8 2021-07-31 07317769 dpl-frs:CostSales dpl-frs:Item8 2022-07-31 07317769 dpl-frs:DistributionCosts dpl-frs:Item8 2021-08-01 2022-07-31 07317769 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-08-01 2022-07-31 07317769 dpl-frs:Item9 2021-08-01 2022-07-31 07317769 dpl-frs:Item9 2021-07-31 07317769 dpl-frs:Item9 2022-07-31 07317769 dpl-frs:CostSales dpl-frs:Item9 2021-08-01 2022-07-31 07317769 dpl-frs:CostSales dpl-frs:Item9 2021-07-31 07317769 dpl-frs:CostSales dpl-frs:Item9 2022-07-31 07317769 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2022-07-31 07317769 dpl-frs:Item12 2021-08-01 2022-07-31 07317769 dpl-frs:Item12 2021-07-31 07317769 dpl-frs:Item12 2022-07-31 07317769 dpl-frs:CostSales dpl-frs:Item12 2021-08-01 2022-07-31 07317769 dpl-frs:CostSales dpl-frs:Item12 2021-07-31 07317769 dpl-frs:CostSales dpl-frs:Item12 2022-07-31 07317769 dpl-frs:DistributionCosts dpl-frs:Item12 2021-08-01 2022-07-31 07317769 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-08-01 2022-07-31 07317769 1 2021-08-01 2022-07-31 07317769 frs-countries:EnglandWales 2021-08-01 2022-07-31
Registered number: 07317769
IBI Media Limited
Unaudited Financial Statements
For The Year Ended 31 July 2023
Anthony Smith and Co. Ltd
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07317769
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 - 1,062
- 1,062
CURRENT ASSETS
Stocks 5 3,600 3,600
Debtors 6 9,590 30,925
Cash at bank and in hand 225,955 276,920
239,145 311,445
Creditors: Amounts Falling Due Within One Year 7 (146,892 ) (221,686 )
NET CURRENT ASSETS (LIABILITIES) 92,253 89,759
TOTAL ASSETS LESS CURRENT LIABILITIES 92,253 90,821
Creditors: Amounts Falling Due After More Than One Year 8 (32,500 ) (41,627 )
NET ASSETS 59,753 49,194
CAPITAL AND RESERVES
Called up share capital 9 91 91
Profit and Loss Account 59,662 49,103
SHAREHOLDERS' FUNDS 59,753 49,194
Page 1
Page 2
For the year ending 31 July 2023 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 in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Stephen Cliffe
Director
24/10/2023
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
IBI Media Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07317769 . The registered office is Unit 1b Mostyn Road Business Park, Mostyn Road, Holywell, Flintshire, CH8 9DQ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery Over the useful life of the assets.
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Taxation
Income 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 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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 August 2022 10,357
Disposals (10,357 )
Depreciation
As at 1 August 2022 9,295
Provided during the period 1,062
Disposals (10,357 )
As at 31 July 2023 -
Net Book Value
As at 31 July 2023 -
As at 1 August 2022 1,062
5. Stocks
2023 2022
£ £
Stock 3,600 3,600
3,600 3,600
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 4,008 24,661
Prepayments and accrued income 5,582 3,075
Corporation tax recoverable assets - 1,586
VAT - 1,603
9,590 30,925
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 38,604 118,265
Corporation tax (3,328 ) (262 )
Other taxes and social security 429 468
VAT 8,126 -
Other creditors - (1 )
H Cliffe Loan 29,887 14,000
H Cliffe Travel 12,621 12,874
S Cliffe Loan 15,000 15,000
S Cliffe Travel 4,063 4,193
...CONTINUED
Page 4
Page 5
Global Hub - 24,887
Insignia - 1,503
Landsdown Trading 7,966 7,965
Sundry - 1,758
Roohami (881 ) -
Accruals and deferred income 34,405 21,036
146,892 221,686
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 32,500 41,627
32,500 41,627
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 91 91
Page 5