REGISTERED NUMBER: 09199444 (England and Wales)

Report of the Directors and

Financial Statements

for the Year Ended 31 December 2024

for

EXPERT MEDIA PARTNERS LIMITED

Page

Company Information

1

Report of the Directors

2

Income Statement

4

Balance Sheet

5

Notes to the Financial Statements

7

DIRECTORS:

E H L Hall

F J S Lawson

REGISTERED OFFICE:

Beacon House

South Road

Weybridge

Surrey

KT13 9DZ

REGISTERED NUMBER:

09199444 (England and Wales)

ACCOUNTANTS:

Pembroke Briggs Chartered Accountants

Beacon House

South Road

Weybridge

Surrey

KT13 9DZ

The directors present their report with the financial statements of the company for the year ended 31 December 2024.

REVIEW OF BUSINESS

EMP is now one of the longest established broadcast and broadcast operations consultancies in the UK, having been trading successfully for more than ten years.

The company delivered another profitable year, increasing turnover again by more than 10%, and the company showed significantly improved profitability.

Our established EPG brokerage and channel management and advisory operations continued to deliver for a wide range of high-profile clients in an active linear television market that is maintaining resilience in an increasingly competitive digital environment.

In a declining linear broadcast market, the value of prominence on established broadcast platforms has become more, rather than less important, and EMP remains the dominant market leader in advising on these complex transactions, many of which take place in a regulated environment.

The company continues to provide key commercial services to a blue-chip list of mainstream broadcast clients, as well as being a key advisory player in a range of channel and digital service launches and changes of control.

The company's interest in broadcast technology and production has led to projects exploring the role of video in non-traditional environments, and the group has led with management of live-streaming trials and developed models for customer relationship management on social media for both shopping and sports broadcasters.

Our investment in Disruptia remains in place, and the company continues to trade profitably.

EMP's investment in ShopEx in Africa has continued, and EMP remains the largest shareholder and EHL Hall is currently serving as the company's non-executive chairman.

DIRECTORS

The directors shown below have held office during the whole of the period from 1 January 2024 to the date of this report.

E H L Hall

F J S Lawson

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:

F J S Lawson - Director

8 September 2025

TURNOVER

449,229

425,135

Cost of sales

-

3,509

GROSS PROFIT

449,229

421,626

Administrative expenses

355,590

401,746

OPERATING PROFIT

4

93,639

19,880

Interest receivable and similar income

21,769

-

115,408

19,880

Interest payable and similar expenses

12,383

752

PROFIT BEFORE TAXATION

103,025

19,128

Tax on profit

3,611

4,041

PROFIT FOR THE FINANCIAL YEAR

99,414

15,087

FIXED ASSETS

Tangible assets

5

2,582

1,389

CURRENT ASSETS

Debtors

6

153,706

118,060

Investments

7

60

60

Cash at bank and in hand

69,466

31,446

223,232

149,566

CREDITORS

Amounts falling due within one year

8

73,982

98,537

NET CURRENT ASSETS

149,250

51,029

TOTAL ASSETS LESS CURRENT LIABILITIES

151,832

52,418

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

151,830

52,416

SHAREHOLDERS' FUNDS

151,832

52,418

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 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 in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 8 September 2025 and were signed on its behalf by:

F J S Lawson - Director

1.	STATUTORY INFORMATION

Expert Media Partners Limited 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.

Fixtures and fittings

-

25% on cost

Computer equipment

-

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.

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 (2023 - 2 ) .

4.	OPERATING PROFIT

The operating profit is stated after charging:

31.12.24

31.12.23

£

£

Depreciation - owned assets

644

773

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 January 2024

1,274

10,018

11,292

Additions

-

1,837

1,837

Disposals

(1,274

)

(8,233

)

(9,507

)

At 31 December 2024

-

3,622

3,622

DEPRECIATION

At 1 January 2024

1,050

8,853

9,903

Charge for year

224

420

644

Eliminated on disposal

(1,274

)

(8,233

)

(9,507

)

At 31 December 2024

-

1,040

1,040

NET BOOK VALUE

At 31 December 2024

-

2,582

2,582

At 31 December 2023

224

1,165

1,389

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade debtors

112

22,532

Other debtors

153,594

95,528

153,706

118,060

7.	CURRENT ASSET INVESTMENTS

31.12.24

31.12.23

£

£

Shares in group undertakings

60

60

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade creditors

3,898

2,147

Taxation and social security

52,521

69,752

Other creditors

17,563

26,638

73,982

98,537