REGISTERED NUMBER: 08496022 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

KEZBAN MEDIA AND PUBLISHING LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J Hussain

Mrs N Hussain

SECRETARY:

Mrs N Hussain

REGISTERED OFFICE:

16 South End

Croydon

Surrey

CR0 1DN

REGISTERED NUMBER:

08496022 (England and Wales)

ACCOUNTANTS:

Averillo & Associates

16 South End

Croydon

Surrey

CR0 1DN

FIXED ASSETS

Intangible assets

4

61,905

57,551

Tangible assets

5

3,620

4,826

65,525

62,377

CURRENT ASSETS

Stocks

6

83,502

44,052

Debtors

7

90,787

90,440

Cash at bank

2,123

6,377

176,412

140,869

CREDITORS

Amounts falling due within one year

8

220,902

95,162

NET CURRENT (LIABILITIES)/ASSETS

(44,490

)

45,707

TOTAL ASSETS LESS CURRENT LIABILITIES

21,035

108,084

CREDITORS

Amounts falling due after more than one year

9

22,671

28,458

NET (LIABILITIES)/ASSETS

(1,636

)

79,626

CAPITAL AND RESERVES

Called up share capital

10

1,000

1,000

Share premium

11

109,983

109,983

Retained earnings

11

(112,619

)

(31,357

)

SHAREHOLDERS' FUNDS

(1,636

)

79,626

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 September 2025 and were signed on its behalf by:

J Hussain - Director

1.	STATUTORY INFORMATION

Kezban Media and Publishing 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Software development costs are written off over five years.

Research and development

Research costs are expensed as incurred. Development expenditure on an individual project are recognised as an intangible asset when the company can demonstrate:

The technical feasibility of completing the intangible asset so that the asset will be available for use or sale,

Its intention to complete and its ability to use or sell the asset,

How the asset will generate future economic benefit,

The availability of resources to complete the asset,

The ability to measure reliability the expenditure during development,

The ability to use the intangible asset generated.

Where the directors are satisfied as to the technical, commercial and financial viability of individual projects, the identifiable expenditure is deferred and amortised over the period during which the company is expense to benefit. The period is expected to be five years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2023 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Computer

software

£

COST

At 1 January 2024

157,222

Additions

32,800

At 31 December 2024

190,022

AMORTISATION

At 1 January 2024

99,671

Amortisation for year

28,446

At 31 December 2024

128,117

NET BOOK VALUE

At 31 December 2024

61,905

At 31 December 2023

57,551

5.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 January 2024

and 31 December 2024

9,112

DEPRECIATION

At 1 January 2024

4,286

Charge for year

1,206

At 31 December 2024

5,492

NET BOOK VALUE

At 31 December 2024

3,620

At 31 December 2023

4,826

6.

STOCKS

2024

2023

£

£

Work-in-progress

83,502

44,052

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade debtors

90,000

90,000

VAT

787

440

90,787

90,440

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Bank loans and overdrafts

5,410

5,275

Social security and other taxes

5,085

1,038

Shareholder's loans

202,932

80,835

Accrued expenses

7,475

8,014

220,902

95,162

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2024

2023

£

£

Bank loans - 2-5 years

22,671

28,458

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2024

2023

value:

£

£

1,000

Ordinary

10p

1,000

1,000

11.

RESERVES

Retained

Share

earnings

premium

Totals

£

£

£

At 1 January 2024

(31,357

)

109,983

78,626

Deficit for the year

(81,262

)

(81,262

)

At 31 December 2024

(112,619

)

109,983

(2,636

)

12.	ULTIMATE CONTROLLING PARTY

The controlling party is the directors.