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Registered number: 03911569
ECCE Media Limited
Unaudited Financial Statements
For The Year Ended 31 January 2025
Contents
Page
Company Information 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Company Information
Director Brant McNaughton
Company Number 03911569
Registered Office The Old Print Works High Street
Otford
Sevenoaks
Kent
TN14 5PQ
Accountants HJP Chartered
Audley House
Northbridge Road
Berkhamsted
Herts
HP4 1EH
Page 1
Page 2
Balance Sheet
Registered number: 03911569
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 35,386 13,963
35,386 13,963
CURRENT ASSETS
Debtors 5 333,481 346,216
Cash at bank and in hand 547,750 330,502
881,231 676,718
Creditors: Amounts Falling Due Within One Year 6 (156,737 ) (116,552 )
NET CURRENT ASSETS (LIABILITIES) 724,494 560,166
TOTAL ASSETS LESS CURRENT LIABILITIES 759,880 574,129
PROVISIONS FOR LIABILITIES
Deferred Taxation 7 (8,847 ) (3,491 )
NET ASSETS 751,033 570,638
CAPITAL AND RESERVES
Called up share capital 8 151 151
Capital redemption reserve 51 51
Profit and Loss Account 750,831 570,436
SHAREHOLDERS' FUNDS 751,033 570,638
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Page 3
For the year ending 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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
Brant McNaughton
Director
17 October 2025
The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
ECCE Media Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03911569 . The registered office is The Old Print Works High Street, Otford, Sevenoaks, Kent, TN14 5PQ.
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 sterling.
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.
Leasehold improvements are capitalised initially at cost and then depreciated over the remaining term of the lease.
Freehold 12.5% on cost
Leasehold 12.5% on cost
Fixtures & Fittings 33% on a reducing balance
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 9 (2024: 10)
9 10
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4. Tangible Assets
Land & Property
Freehold Leasehold Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 February 2024 - 4,906 41,215 46,121
Additions 24,377 2,083 4,296 30,756
As at 31 January 2025 24,377 6,989 45,511 76,877
Depreciation
As at 1 February 2024 - 4,906 27,252 32,158
Provided during the period 3,047 260 6,026 9,333
As at 31 January 2025 3,047 5,166 33,278 41,491
Net Book Value
As at 31 January 2025 21,330 1,823 12,233 35,386
As at 1 February 2024 - - 13,963 13,963
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 117,689 125,179
Prepayments and accrued income 3,702 23,509
Other debtors 53,518 49,843
Director's loan account 158,572 147,685
333,481 346,216
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 3,425 6,765
Corporation tax 76,093 26,759
Other taxes and social security 10,280 10,984
VAT 50,064 48,205
Other creditors 11,566 22,739
Accruals 5,309 1,100
156,737 116,552
7. Deferred Taxation
The provision for deferred tax is made up as follows:
2025 2024
£ £
Other timing differences 8,847 3,491
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8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 151 151
9. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2025 2024
£ £
Later than one year and not later than five years 33,768 38,515
33,768 38,515
10. Pension Commitments
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.
11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 February 2024 Amounts advanced Amounts repaid Amounts written off As at 31 January 2025
£ £ £ £ £
Mr Brant McNaughton 147,685 107,016 96,129 - 158,572
Yearly interest of 2.25 % is being applied to the loan.
12. Dividends
2025 2024
£ £
On equity shares:
Final dividend paid 113,767 94,600
Page 6