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Registered number: 13740605
Windstorm Media Communications Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2024
More Group (Accounting) Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 13740605
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 579,655 603,807
Tangible Assets 5 4,302 609
583,957 604,416
CURRENT ASSETS
Debtors 6 182,552 36,943
Cash at bank and in hand 367,545 349,931
550,097 386,874
Creditors: Amounts Falling Due Within One Year 7 (842,069 ) (439,360 )
NET CURRENT ASSETS (LIABILITIES) (291,972 ) (52,486 )
TOTAL ASSETS LESS CURRENT LIABILITIES 291,985 551,930
Creditors: Amounts Falling Due After More Than One Year 8 (202,829 ) (494,551 )
NET ASSETS 89,156 57,379
CAPITAL AND RESERVES
Called up share capital 9 100 100
Revaluation reserve 10 34,334 34,334
Profit and Loss Account 54,722 22,945
SHAREHOLDERS' FUNDS 89,156 57,379
Page 1
Page 2
For the year ending 30 November 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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. Mitsuya Fujimoto
Director
07/08/2025
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
Windstorm Media Communications Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13740605 . The registered office is 1 Pancras Square, London, N1C 4AG.
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. Going Concern Disclosure
These accounts have been prepared on the going concern basis, on the understanding that the director will continue to financially
support the company during this uncertain period.
2.3. 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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar
allowances.
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.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are purchase of domain. It is amortised to profit and loss account over its estimated economic life of 25 years.
2.5. 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:
Fixtures & Fittings 20% @ Reducing balance
2.6. 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.
2.7. 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.
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Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Intangible Assets
Other
£
Cost
As at 1 December 2023 626,463
As at 30 November 2024 626,463
Amortisation
As at 1 December 2023 22,656
Provided during the period 24,152
As at 30 November 2024 46,808
Net Book Value
As at 30 November 2024 579,655
As at 1 December 2023 603,807
5. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 December 2023 627
Additions 3,998
As at 30 November 2024 4,625
Depreciation
As at 1 December 2023 18
Provided during the period 305
As at 30 November 2024 323
Net Book Value
As at 30 November 2024 4,302
As at 1 December 2023 609
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 85,155 309
Prepayments and accrued income - 2,459
Other debtors 96,550 34,175
VAT 847 -
182,552 36,943
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Page 5
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 315,624 423,222
Corporation tax 18,428 13,234
VAT - 1,035
Other creditors 500,691 -
Accruals and deferred income - 250
Director's loan account 7,326 1,619
842,069 439,360
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Business Loan > 1 Year - 337
Loan - KT Global 202,829 494,214
202,829 494,551
9. Share Capital
2024 2023
Allotted, called up and fully paid £ £
100 Ordinary Shares of £ 1.00 each 100 100
10. Reserves
Revaluation Reserve
£
As at 1 December 2023 34,334
As at 30 November 2024 34,334
Page 5