REGISTERED NUMBER: 06577200 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

CONTENT FORMULA LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D Hawtrey

Mrs O Shcherbakova

SECRETARY:

REGISTERED OFFICE:

Kemp House

152-160 City Road

London

EC1V 2NX

REGISTERED NUMBER:

06577200 (England and Wales)

ACCOUNTANTS:

Tayler Bradshaw

Cambridge House

16 High Street

Saffron Walden

Essex

CB10 1AX

FIXED ASSETS

Tangible assets

4

7,719

8,459

CURRENT ASSETS

Debtors

5

794,816

413,178

Investments

6

77,687

77,687

Cash at bank

342,526

381,387

1,215,029

872,252

CREDITORS

Amounts falling due within one year

7

1,196,487

876,236

NET CURRENT ASSETS/(LIABILITIES)

18,542

(3,984

)

TOTAL ASSETS LESS CURRENT LIABILITIES

26,261

4,475

PROVISIONS FOR LIABILITIES

1,756

1,903

NET ASSETS

24,505

2,572

CAPITAL AND RESERVES

Called up share capital

1,001

1,001

Retained earnings

23,504

1,571

SHAREHOLDERS' FUNDS

24,505

2,572

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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 7 August 2025 and were signed on its behalf by:

D Hawtrey - Director

Mrs O Shcherbakova - Director

1.	STATUTORY INFORMATION

Content Formula Ltd 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.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 23 (2023 - NIL ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2024

63,184

Additions

4,433

At 31 December 2024

67,617

DEPRECIATION

At 1 January 2024

54,725

Charge for year

5,173

At 31 December 2024

59,898

NET BOOK VALUE

At 31 December 2024

7,719

At 31 December 2023

8,459

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/12/24

31/12/23

£

£

Trade debtors

300,869

293,634

Other debtors

493,947

119,544

794,816

413,178

6.	CURRENT ASSET INVESTMENTS

31/12/24

31/12/23

£

£

Listed investments

77,687

77,687

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/12/24

31/12/23

£

£

Trade creditors

82,833

27,253

Taxation and social security

91,993

195,148

Other creditors

1,021,661

653,835

1,196,487

876,236

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 December 2024 and 31 December 2023:

31/12/24

31/12/23

£

£

D Hawtrey

Balance outstanding at start of year

59,772

-

Amounts advanced

449,478

544,997

Amounts repaid

(262,277

)

(485,225

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

246,973

59,772

Mrs O Shcherbakova

Balance outstanding at start of year

59,772

-

Amounts advanced

449,479

544,997

Amounts repaid

(262,277

)

(485,225

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

246,974

59,772