REGISTERED NUMBER: 08488965 (England and Wales)

Financial Statements for the Year Ended 31 December 2024

for

GPF Digital Media Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mr R Bergmann

REGISTERED OFFICE:

10-11 Heathfield Terrace

London

W4 4JE

REGISTERED NUMBER:

08488965 (England and Wales)

ACCOUNTANTS:

WILSHERS DEJ

10-11 Heathfield Terrace

London

W4 4JE

FIXED ASSETS

Investments - Crypto

4

9,649

10,000

CURRENT ASSETS

Debtors

5

298,168

123,990

Cash at bank

194,417

98,110

492,585

222,100

CREDITORS

Amounts falling due within one year

6

115,320

43,258

NET CURRENT ASSETS

377,265

178,842

TOTAL ASSETS LESS CURRENT LIABILITIES

386,914

188,842

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

386,912

188,840

SHAREHOLDERS' FUNDS

386,914

188,842

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 director acknowledges his 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 director and authorised for issue on 26 September 2025 and were signed by:

Mr R Bergmann - Director

1.	STATUTORY INFORMATION

GPF Digital Media 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 represents the fair value of the consideration received or receivable, excluding discounts and rebates for the provision of Media representation services.

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 NIL (2023 - 2 ).

4.	FIXED ASSET INVESTMENTS

2024

2023

£

£

Loans to group undertakings

(40,000

)

(40,000

)

Other investments not loans

49,649

50,000

9,649

10,000

Additional information is as follows:

Other

investments

£

COST

At 1 January 2024

50,000

Additions

39,649

Disposals

(40,000

)

At 31 December 2024

49,649

NET BOOK VALUE

At 31 December 2024

49,649

At 31 December 2023

50,000

Loans to

group

undertakings

£

At 1 January 2024

and 31 December 2024

(40,000

)

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade debtors

(1

)

11,990

Amounts owed by group undertakings

40,000

40,000

Other debtors - Teavaro

258,169

72,000

298,168

123,990

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade creditors

-

80

Taxation and social security

69,144

17,478

Other creditors

46,176

25,700

115,320

43,258