Dialogue Content Marketing Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 13471147

		2024		2023 as restated
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		23,539		22,450

			23,539		22,450
CURRENT ASSETS
Stocks	5	47,670		93,036
Debtors	6	1,043,964		802,788
Cash at bank and in hand		44,776		184,618

		1,136,410		1,080,442
Creditors: Amounts Falling Due Within One Year	7	(1,089,554 )		(1,077,260 )

NET CURRENT ASSETS (LIABILITIES)			46,856		3,182

TOTAL ASSETS LESS CURRENT LIABILITIES			70,395		25,632

PROVISIONS FOR LIABILITIES
Deferred Taxation	8		(5,885 )		(4,266 )

NET ASSETS			64,510		21,366

CAPITAL AND RESERVES
Called up share capital	9		1		1
Profit and Loss Account			64,509		21,365

SHAREHOLDERS' FUNDS			64,510		21,366

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Dialogue Content Marketing Limited

Balance Sheet (continued)

As At 31 December 2024

For the year ending 31 December 2024 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

Mrs Zoe Francis-Cox

Director

29th September 2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Dialogue Content Marketing Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13471147 . The registered office is Unit 1.01 Fuel Studios Kiln House, Pottergate, Norwich, Norfolk, United Kingdom, NR2 1DX.

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.

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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

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:

Computer Equipment

3 yrs Straight Line

2.4. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

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.

Current tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current tax is also recognised in other comprehensive income or directly in equity respectively.

2.6. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

2.7. Work in Progress

Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 40 (2023: 42)

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Dialogue Content Marketing Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 January 2024	22,450
Additions	16,565

As at 31 December 2024	39,015

Depreciation
As at 1 January 2024	-
Provided during the period	15,476

As at 31 December 2024	15,476

Net Book Value
As at 31 December 2024	23,539

As at 1 January 2024	22,450

5. Stocks

	2024	2023 as restated
	£	£
Work in progress	47,670	93,036

6. Debtors

	2024	2023 as restated
	£	£
Due within one year
Trade debtors	1,017,386	762,864
Prepayments and accrued income	20,078	36,260
Other debtors	6,500	1
Corporation tax recoverable assets	-	3,663

	1,043,964	802,788

7. Creditors: Amounts Falling Due Within One Year

	2024	2023 as restated
	£	£
Trade creditors	250,847	224,789
Bank loans and overdrafts	100,000	300,000
Other loans	466,588	219,148
Corporation tax	17,474	-
Other taxes and social security	46,717	46,639
VAT	7,808	29,976
Other creditors	12,719	13,331
Accruals and deferred income	187,401	243,377

	1,089,554	1,077,260

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Dialogue Content Marketing Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

8. Deferred Taxation

The provision for deferred tax is made up as follows:

	2024	2023 as restated
	£	£
Other timing differences	5,885	4,266

9. Share Capital

	2024	2023 as restated
	£	£
Allotted, Called up and fully paid	1	1

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