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Company registration number:
15442256
Blue Mountain Media Ltd
Unaudited Financial Statements for the period ended
31 December 2024
Blue Mountain Media Ltd
Officers and Professional Advisers
Period ended
31 December 2024

Director | N Slater (appointed 25 January 2024 )

Registered office | 2nd Floor 10 Charles Ii Street London SW1Y 4AA England

Blue Mountain Media Ltd
Director's Report
Period ended
31 December 2024
The director presents the report and the unaudited
financial statements
of the company for the period from 25 January 2024 to 31 December 2024.

## Incorporation

The company was incorporated on
25 January 2024
as
Blue Mountain Media Ltd
.

## Directors

The director who served the company during the period was as follows:

N Slater | (appointed 25 January 2024 )

## Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.
This report was approved by the board of directors on
11 September 2025
and signed on behalf of the board by:

N Slater
Director

Blue Mountain Media Ltd
Report to the board of directors on the preparation of the unaudited statutory financial statements of Blue Mountain Media Ltd
Period ended
31 December 2024
As described on the statement of financial position, the Board of Directors of
Blue Mountain Media Ltd
are responsible for the preparation of the
financial statements
for the period ended
31 December 2024
, which comprise the income statement, statement of financial position, statement of changes in equity and related notes.
You consider that the company is exempt from an audit under the Companies Act 2006.
In accordance with your instructions I have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to me.
Animo Associates Limited
De Burgh House, Second floor
Market Road
Wickford
Essex
SS12 0FD
United Kingdom
Blue Mountain Media Ltd
Income Statement
Period ended
31 December 2024

| Period from 25 Jan 2024 to 31 Dec 2024
--- | ---
| £
Turnover | 174,320 |
Cost of sales | (116,558 | )
Gross profit | 57,762 |
Administrative expenses | (44,708 | )
Other operating income | 500 |
Operating profit | 13,554 |
Profit before tax | 13,554 |
Tax on profit | (2,197 | )
Profit for the financial period | 11,357 |

The company has no other recognised items of income or expense other than the results for the period as set out above.
Blue Mountain Media Ltd
Statement of Financial Position
31 December 2024

|  | 31 Dec 2024
--- | --- | ---
| Note | £
Fixed assets |  |  |
Tangible assets | 5 | 6,512 |
Current assets |  |  |
Debtors | 6 | 103,441 |
Cash at bank and in hand |  | 760 |
|  | 104,201 |
Creditors: amounts falling due within one year | 7 | (99,256 | )
Net current assets |  | 4,945 |
Total assets less current liabilities |  | 11,457 |
Capital and reserves |  |  |
Called up share capital |  | 100 |
Profit and loss account |  | 11,357 |
Shareholders funds |  | 11,457 |

For the period ending
31 December 2024
, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These
financial statements
have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with FRS 102, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
These
financial statements
were approved by the board of directors and authorised for issue on
15 September 2025
, and are signed on behalf of the board by:

N Slater
Director

Company registration number:
15442256
Blue Mountain Media Ltd
Statement of Changes in Equity
Period ended
31 December 2024

| Called up share capital | Profit and loss account | Total
--- | --- | --- | ---
| £ | £ | £
At 25 January 2024 | - |  | - |  | - |
Profit for the period | - |  | 11,357 |  | 11,357 |
Total comprehensive income for the period | - |  | 11,357 |  | 11,357 |

Issue of shares | 100 |  | - |  | 100 |
Total investments by and distributions to owners | 100 |  | - |  | 100 |

At 31 December 2024 | 100 |  | 11,357 |  | 11,457 |

Blue Mountain Media Ltd
Notes to the Financial Statements
Period ended
31 December 2024

## 1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
2nd Floor 10 Charles Ii Street
,
London
,
SW1Y 4AA
, England.

## 2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

## 3 Accounting policies

## Basis of preparation

The
financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

## Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

## Current tax

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

## Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.
Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.
Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Office equipment | 33% straight line

## Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

## Government grants

Government grants are recognised at the fair value of the asset received or receivable. Grants are not recognised until there is reasonable assurance that the entity will comply with the conditions attaching to them and the grants will be received.
Government grants are recognised using the accrual model and the performance model.
Under the accrual model, government grants relating to revenue are recognised on a systematic basis over the periods in which the entity recognises the related costs for which the grant is intended to compensate. Grants that are receivable as compensation for expenses or losses already incurred or for the purpose of giving immediate financial support to the entity with no future related costs are recognised in income in the period in which it becomes receivable.
Grants relating to assets are recognised in income on a systematic basis over the expected useful life of the asset. Where part of a grant relating to an asset is deferred, it is recognised as deferred income and not deducted from the carrying amount of the asset.
Under the performance model, where the grant does not impose specified future performance-related conditions on the recipient, it is recognised in income when the grant proceeds are received or receivable. Where the grant does impose specified future performance-related conditions on the recipient, it is recognised in income only when the performance-related conditions have been met. Where grants received are prior to satisfying the revenue recognition criteria, they are recognised as a liability.

## Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price and are subsequently measured as follows: Debt instruments are subsequently measured at amortised cost and commitments to receive a loan and to make a loan to another entity are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment.
All other financial instruments, including derivatives, are initially recognised at fair value, which is normally the transaction price and are subsequently measured at fair value, with any changes recognised in profit or loss.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.
All equity instruments regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

## Defined contribution pension plan

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

## 4 Average number of employees

The average number of persons employed by the company during the period was
4
.

## 5 Tangible assets

| Plant and machinery etc.
--- | ---
| £
Cost |  |
At 25 January 2024 | - |
Additions | 10,808 |
At 31 December 2024 | 10,808 |
Depreciation |  |
At 25 January 2024 | - |
Charge | 4,296 |
At 31 December 2024 | 4,296 |
Carrying amount |  |
At 31 December 2024 | 6,512 |

## 6 Debtors

| 31 Dec 2024
--- | ---
| £
Trade debtors | 102,385 |
Other debtors | 1,056 |
| 103,441 |

## 7 Creditors: amounts falling due within one year

| 31 Dec 2024
--- | ---
| £
Amounts owed to group undertakings and undertakings in which the company has a participating interest | 32,729 |
Taxation and social security | 34,397 |
Other creditors | 32,130 |
| 99,256 |