Registration number: 08003452

Top Media Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 6

Top Media Limited

Company Information

Directors

O M Ragg M E Tomkins

Registered office

Temeraire House Nelson Court Staffordshire Technology Park Stafford Staffordshire ST18 0WQ

Accountants

Howsons (Stoke) Limited Winton House Stoke Road Stoke on Trent Staffordshire ST4 2RW

Top Media Limited

(Registration number: 08003452)
Balance Sheet as at 31 December 2024

	Note	2024 £	2023 £
Current assets
Debtors	5	200	43,969
Cash at bank and in hand		1,370	1,369
		1,570	45,338
Creditors: Amounts falling due within one year	6	(159,766)	(203,534)
Net liabilities		(158,196)	(158,196)
Capital and reserves
Called up share capital		200	200
Retained earnings		(158,396)	(158,396)
Shareholders' deficit		(158,196)	(158,196)

For the financial year ending 31 December 2024 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006 and in accordance with the provisions of Financial Reporting Standard 102 (FRS 102) Section 1A - small entities.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 29 September 2025 and signed on its behalf by:
 

......................................... O M Ragg Director

Top Media Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

1	General information

The company is a private company limited by share capital, incorporated in UK.

The address of its registered office is:
Temeraire House
Nelson Court
Staffordshire Technology Park
Stafford
Staffordshire
ST18 0WQ

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

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’, utilising the provisions of section 1A applicable to small entities and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The company's functional and presentational currency is the pound sterling. Therefore these financial statements are presented in pounds sterling.

Group accounts not prepared

The financial statements contain information about Top Media Limited as an individual company and do not contain consolidated financial information as the parent of a group.

The company is exempt under section 400 of the Companies Act 2006 from the requirement to prepare consolidated financial statements as it and its subsidiary undertakings are included by full consolidation in the consolidated financial statements of its parent, TopCashback Group Limited, a company incorporated in UK.

Going concern

The financial statements have been prepared on a going concern basis.

Top Media Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.

Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Top Media Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

Financial instruments

Classification
Basic financial assets, including trade and other debtors, cash and bank balances, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.
Such assets are subsequently carried at amortised cost using the effective interest method.
Basic financial liabilities, including trade and other trade creditors, bank and other loans, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.

 Recognition and measurement
At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit and loss.

 Impairment
If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been had the impairment not previously been recognised in the profit or loss.

Financial assets are derecognised when a) the contractual rights to the cash flows from the asset expire or are settled, or b) substantially all the risks and rewards of the ownership of the asset are transferred to another party or c) control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions.

3	Staff numbers

The average number of persons employed by the company (excluding directors) during the year, was 0 (2023 - 0).

Top Media Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

4	Investments

Subsidiaries	£
Cost or valuation
At 1 January 2024 and at 31 December 2024	158,256
Provision
At 1 January 2024 and at 31 December 2024	158,256
Carrying amount
At 31 December 2024	-

5

Debtors

	Note	2024 £	2023 £
Amounts owed by group undertakings and undertakings in which the company has a participating interest		-	43,769
Other debtors		200	200
		200	43,969

6

Creditors

	Note	2024 £	2023 £
Due within one year
Amounts owed to group undertakings and undertakings in which the company has a participating interest		159,766	203,534

7	Parent and ultimate parent undertaking

The company's immediate parent is TopCashback Group Limited, incorporated in UK.

 The most senior parent entity producing publicly available financial statements is TopCashback Group Limited. These financial statements are available upon request from Companies House.

 The ultimate controlling party is O M Ragg and M E Tomkins.

8	Going Concern

The company has the financial support of its ultimate parent company, TopCashback Group Limited for the foreseeable future. Accordingly, the directors continue to adopt the going concern basis in preparing the annual report and accounts.