Student Media Ltd

	Page
Company Information	1
Balance Sheet	2—3
Notes to the Financial Statements	4—6

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Student Media Ltd

Balance Sheet

As At 31 March 2025

Balance Sheet

Registered number: 11532450

		31 March 2025		31 December 2023
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		492		758

			492		758
CURRENT ASSETS
Stocks	5	-		3,668
Debtors	6	484,877		490,812
Cash at bank and in hand		137,420		161,185

		622,297		655,665
Creditors: Amounts Falling Due Within One Year	7	(338,937 )		(229,642 )

NET CURRENT ASSETS (LIABILITIES)			283,360		426,023

TOTAL ASSETS LESS CURRENT LIABILITIES			283,852		426,781

Creditors: Amounts Falling Due After More Than One Year	8		(149,074 )		(171,801 )

NET ASSETS			134,778		254,980

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			134,678		254,880

SHAREHOLDERS' FUNDS			134,778		254,980

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Student Media Ltd

Balance Sheet (continued)

As At 31 March 2025

For the period ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their 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

Christopher Moss

Director

26 September 2025

The notes on pages 4 to 6 form part of these financial statements.

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Student Media Ltd

Notes to the Financial Statements

For the Period 1 January 2024 to 31 March 2025

Notes to the Financial Statements

1. General Information

Student Media Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11532450 . The registered office is 3rd Floor, 86-90 Paul Street, London, EC2A 4NE.

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.

Presentation currency

The accounts are presented in GBP.

2.2. 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.

2.3. 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

50% Straight Line

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable.

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.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 4 (2023: 3)

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Student Media Ltd

Notes to the Financial Statements (continued)

For the Period 1 January 2024 to 31 March 2025

4. Tangible Assets

	Fixtures & Fittings
	£
Cost
As at 1 January 2024	5,889
Additions	1,308

As at 31 March 2025	7,197

Depreciation
As at 1 January 2024	5,131
Provided during the period	1,574

As at 31 March 2025	6,705

Net Book Value
As at 31 March 2025	492

As at 1 January 2024	758

5. Stocks

	31 March 2025	31 December 2023
	£	£
Work in progress	-	3,668

6. Debtors

	31 March 2025	31 December 2023
	£	£
Due within one year
Trade debtors	85,172	60,320
Prepayments and accrued income	-	1,042
Other debtors	399,705	429,450

	484,877	490,812

7. Creditors: Amounts Falling Due Within One Year

	31 March 2025	31 December 2023
	£	£
Trade creditors	34,228	75,185
Bank loans and overdrafts	18,182	18,182
Corporation tax	10,434	31,503
Other taxes and social security	3,694	1,225
VAT	40,009	30,991
Net wages	5,092	-
Other creditors	10,380	950

...CONTINUED

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Student Media Ltd

Notes to the Financial Statements (continued)

For the Period 1 January 2024 to 31 March 2025

Deferred income	183,665	60,000
Accruals	-	500
Directors' loan accounts	33,253	11,106

	338,937	229,642

8. Creditors: Amounts Falling Due After More Than One Year

	31 March 2025	31 December 2023
	£	£
Bank loans	149,074	171,801

9. Share Capital

	31 March 2025	31 December 2023
	£	£
Allotted, Called up and fully paid	100	100

10. Related Party Transactions

At the end of the year the company owed its directors £33,252 (2023 - 11,106).

During the year the company paid £25,996 (2023 - £12,000) to Development Consultancy Limited which is an associated company.

At the end of the year the company owed Moss Development Group Ltd, which is an associated company, £19,500 (2023 - £19,500)

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Directors	Phoenix Zhao
	Christopher Moss

Company Number	11532450

Registered Office	3rd Floor
	86-90 Paul Street
	London
	EC2A 4NE

Accountants	HJP Chartered
	Audley House
	Northbridge Road
	Berkhamsted
	Herts
	HP4 1EH