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Company No: 08624976 (England and Wales)

# M4 DIGITAL GROUP LTD

### Unaudited Financial Statements
For the financial year ended 31 March 2025
Pages for filing with the registrar

M4 DIGITAL GROUP LTD

## Unaudited Financial Statements

For the financial year ended 31 March 2025

Contents

M4 DIGITAL GROUP LTD

## BALANCE SHEET

As at 31 March 2025
M4 DIGITAL GROUP LTD

## BALANCE SHEET (continued)

As at 31 March 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 1,059 |  | 1,412
|  | 1,059 |  | 1,412
Current assets |  |  |  |
Debtors | 4 | 416,710 |  | 529,238
Cash at bank and in hand |  | 1,156,208 |  | 532,988
|  | 1,572,918 |  | 1,062,226
Creditors: amounts falling due within one year | 5 | ( 695,722) |  | ( 244,984)
Net current assets |  | 877,196 |  | 817,242
Total assets less current liabilities |  | 878,255 |  | 818,654
Net assets |  | 878,255 |  | 818,654
Capital and reserves |  |  |  |
Called-up share capital |  | 1,000 |  | 1,000
Profit and loss account |  | 877,255 |  | 817,654
Total shareholder's funds |  | 878,255 |  | 818,654

For the financial year ending 31 March 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of M4 Digital Group Ltd (registered number: 08624976) were approved and authorised for issue by the Director on 19 June 2025. They were signed on its behalf by:

P A Stanbury Director |

M4 DIGITAL GROUP LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2025
M4 DIGITAL GROUP LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year.

##### General information and basis of accounting

M4 Digital Group Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Castle Court, 6 Cathedral Road, Cardiff, CF11 9LF, , United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council.
The functional currency of M4 Digital Group Ltd is considered to be pounds sterling because that is the currency of the primary economic environment in which the Company operates.

##### Going concern

After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis in preparing its financial statements.

##### Foreign currency

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rates prevailing on the initial transaction dates.
Non-monetary items measure in terms of historical cost in a foreign currency are not re-translated.

##### Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Where a contract has only been partially completed at the Balance Sheet date turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the Balance Sheet date. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

##### Interest income

Interest income on debt securities where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

##### Taxation

Current tax
The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.
The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a reducing balance basis over its expected useful life, as follows:

Plant and machinery etc. | 25 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

##### Leases

The Company as lessee
Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases, Payments made under operating leases are charged to profit or loss on straight-line basis over the period of the lease.

##### Trade and other debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

##### Trade and other creditors

Trade and other creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable 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 are the reporting date they are represented as non-current liabilities.
Trade and other creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

##### Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
Financial assets are classified as financial assets at fair value through profit or loss, loans and debtors, held-to-maturity investments, available-for-sale financial assets, or as derivatives designated as hedging instruments in an effective hedge, as appropriate. The company determines the classification of its financial assets at initial recognition.
Financial liabilities are classified as financial liabilities at fair value through profit and loss, loans and borrowings, trade and other creditors, or as derivatives designated as hedging instruments in an effective hedge, as appropriate. The company determines the classification of its financial liabilities at initial recognition.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including the director | 2 |  | 2

#### 3. Tangible assets

| Plant and machinery etc. |  | Total
| £ |  | £
Cost |  |  |
At 01 April 2024 | 8,068 |  | 8,068
At 31 March 2025 | 8,068 |  | 8,068
Accumulated depreciation |  |  |
At 01 April 2024 | 6,656 |  | 6,656
Charge for the financial year | 353 |  | 353
At 31 March 2025 | 7,009 |  | 7,009
Net book value |  |  |
At 31 March 2025 | 1,059 |  | 1,059
At 31 March 2024 | 1,412 |  | 1,412

#### 4. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 410,782 |  | 446,818
Other debtors | 5,928 |  | 82,420
| 416,710 |  | 529,238

#### 5. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Trade creditors | 437,035 |  | 188,949
Taxation and social security | 252,312 |  | 49,290
Other creditors | 6,375 |  | 6,745
| 695,722 |  | 244,984

#### 6. Related party transactions

Transactions with the entity's director

| 2025 |  | 2024
| £ |  | £
Amounts owed by/(to) directors | 1,951 |  | (541)

During the year the company has made advances of £475,338 and repayments of £472,846.
The loan to the director from the company is unsecured and repayable on demand.