REGISTERED NUMBER: 04152294 (England and Wales)

CUE MEDIA LIMITED

Unaudited Financial Statements for the Year Ended 31 March 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

C C Perkins

SECRETARY:

Mrs H C Perkins

REGISTERED OFFICE:

Unit 18

Erdington Industrial Estate

Chester Road

Birmingham

West Midlands

B24 0RD

REGISTERED NUMBER:

04152294 (England and Wales)

ACCOUNTANTS:

Michael Dufty Partnership Limited

59-61 Charlotte Street

St Pauls Square

Birmingham

West Midlands

B3 1PX

FIXED ASSETS

Tangible assets

4

721,637

508,252

CURRENT ASSETS

Debtors

5

544,163

908,958

Cash at bank

1,330,590

645,253

1,874,753

1,554,211

CREDITORS

Amounts falling due within one year

6

1,391,639

1,148,418

NET CURRENT ASSETS

483,114

405,793

TOTAL ASSETS LESS CURRENT LIABILITIES

1,204,751

914,045

CREDITORS

Amounts falling due after more than one year

7

(270,453

)

(181,905

)

PROVISIONS FOR LIABILITIES

(140,987

)

(119,457

)

NET ASSETS

793,311

612,683

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

793,211

612,583

793,311

612,683

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 10 June 2025 and were signed by:

C C Perkins - Director

1.	STATUTORY INFORMATION

Cue 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Land and buildings

-

not provided

Plant and machinery

-

20% on cost

Fixtures, fittings & equipment

-

at varying rates on cost

Motor vehicles

-

33% on cost

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 26 (2024 - 18 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Land and

to

Plant and

buildings

property

machinery

£

£

£

COST

At 1 April 2024

11,483

-

1,581,387

Additions

41,069

96,771

72,492

Disposals

-

-

(57,319

)

At 31 March 2025

52,552

96,771

1,596,560

DEPRECIATION

At 1 April 2024

-

-

1,187,205

Charge for year

511

-

125,962

Eliminated on disposal

-

-

(56,671

)

At 31 March 2025

511

-

1,256,496

NET BOOK VALUE

At 31 March 2025

52,041

96,771

340,064

At 31 March 2024

11,483

-

394,182

Fixtures,

fittings

Motor

& equipment

vehicles

Totals

£

£

£

COST

At 1 April 2024

233,383

33,917

1,860,170

Additions

162,205

-

372,537

Disposals

-

-

(57,319

)

At 31 March 2025

395,588

33,917

2,175,388

DEPRECIATION

At 1 April 2024

158,119

6,594

1,351,918

Charge for year

20,726

11,305

158,504

Eliminated on disposal

-

-

(56,671

)

At 31 March 2025

178,845

17,899

1,453,751

NET BOOK VALUE

At 31 March 2025

216,743

16,018

721,637

At 31 March 2024

75,264

27,323

508,252

The net book value of tangible fixed assets includes £ 16,018 (2024 - £ 27,323 ) in respect of assets held under hire purchase contracts.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

414,579

862,508

Other debtors

2,445

1,519

Prepayments

127,139

44,931

544,163

908,958

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

210,078

150,000

Hire purchase contracts

6,531

6,351

Trade creditors

329,655

177,242

Social security and other taxes

211,494

240,674

Accruals and deferred income

633,881

574,151

1,391,639

1,148,418

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

91,058

150,000

Bank loans - 2-5 years

164,437

10,416

Hire purchase contracts

14,958

21,489

270,453

181,905

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Hire purchase contracts

21,489

27,840

Hire purchase liabilities are secured against the assets to which they relate.

9.	OTHER FINANCIAL COMMITMENTS

Total financial commitments in respect of operating leases which are not included on the balance sheet amount to £872,427 (2024 - £263,875).