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REGISTERED NUMBER: 07498614 (England and Wales)

B. A. MEDIA HOLDINGS LIMITED

Unaudited Financial Statements for the Year Ended 31 March 2025

B. A. MEDIA HOLDINGS LIMITED (REGISTERED NUMBER: 07498614) |

Contents of the Financial Statements

for the Year Ended 31 March 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| B. A. MEDIA HOLDINGS LIMITED |

Company Information

for the Year Ended 31 March 2025

| DIRECTOR: | S Kataria

| REGISTERED OFFICE: | 59-61 Charlotte Street

| St Pauls Square

| Birmingham

| West Midlands

| B3 1PX

| REGISTERED NUMBER: | 07498614 (England and Wales)

| ACCOUNTANTS: | Michael Dufty Partnership Limited

| 59-61 Charlotte Street

| St Pauls Square

| Birmingham

| West Midlands

| B3 1PX

B. A. MEDIA HOLDINGS LIMITED (REGISTERED NUMBER: 07498614) |

Balance Sheet

31 March 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 394,923 |  | 407,346 |  |

Investments | 5 | 100 |  | 100 |  |

395,023 |  | 407,446 |  |

CURRENT ASSETS

Debtors | 6 | 486,773 |  | 267,382 |  |

Cash at bank | 215,491 |  | 2,442 |  |

702,264 |  | 269,824 |  |

CREDITORS

Amounts falling due within one year | 7 | 466,303 |  | 27,184 |  |

NET CURRENT ASSETS | 235,961 |  | 242,640 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 630,984 |  | 650,086 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 630,884 |  | 649,986 |  |

SHAREHOLDERS' FUNDS | 630,984 |  | 650,086 |  |

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.

B. A. MEDIA HOLDINGS LIMITED (REGISTERED NUMBER: 07498614) |

Balance Sheet - continued

31 March 2025

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 5 August 2025 and were signed by:

S Kataria - Director

B. A. MEDIA HOLDINGS LIMITED (REGISTERED NUMBER: 07498614) |

Notes to the Financial Statements

for the Year Ended 31 March 2025

1. | STATUTORY INFORMATION

| B. A. Media Holdings 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.

| Related party exemption

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

| Tangible fixed assets

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

| Long leasehold | - | 2.5% on cost

| Fixtures and fittings | - | 20% on cost

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 1 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

£ | £ | £ |

| COST

| At 1 April 2024

| and 31 March 2025 | 450,000 |  | 5,865 |  | 455,865 |  |

| DEPRECIATION

| At 1 April 2024 | 45,000 |  | 3,519 |  | 48,519 |  |

| Charge for year | 11,250 |  | 1,173 |  | 12,423 |  |

| At 31 March 2025 | 56,250 |  | 4,692 |  | 60,942 |  |

| NET BOOK VALUE

| At 31 March 2025 | 393,750 |  | 1,173 |  | 394,923 |  |

| At 31 March 2024 | 405,000 |  | 2,346 |  | 407,346 |  |

B. A. MEDIA HOLDINGS LIMITED (REGISTERED NUMBER: 07498614) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

5. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| At 1 April 2024

| and 31 March 2025 | 100 |  |

| NET BOOK VALUE

| At 31 March 2025 | 100 |  |

| At 31 March 2024 | 100 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 2,388 |  | 2,188 |  |

| Amounts owed by related parties | 484,385 |  | 211,917 |  |

| Other debtors | - |  | 53,277 |  |

486,773 |  | 267,382 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Amounts owed to related parties | 445,701 |  | 1,656 |  |

| Taxation and social security | 4,398 |  | 9,491 |  |

| Other creditors | 16,204 |  | 16,037 |  |

466,303 |  | 27,184 |  |

8. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

2025 | 2024 |

£ | £ |

| S Kataria

| Balance outstanding at start of year | 53,277 |  | 160,819 |  |

| Amounts advanced | 426,000 |  | 182,000 |  |

| Amounts repaid | (479,277 | ) | (289,542 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | - |  | 53,277 |  |

B. A. MEDIA HOLDINGS LIMITED (REGISTERED NUMBER: 07498614) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

9. | RELATED PARTY DISCLOSURES

| At the balance sheet date the company was owed £36,014 (2024: £36,014) by Gatsby Court Limited a company controlled by the director S Kataria.

| At the balance sheet date the company owed £445,701 (2024: £334,624) to Youth Discount Limited a company controlled by the director S Kataria.

| At the balance sheet date the company was owed £977 (2024: £977) by British American Group Limited a company controlled by the director S Kataria.

| At the balance sheet date the company was owed £447,394 (2024: £507,894) by Sushil Kataria Property Limited a company controlled by the director S Kataria.

10. | ULTIMATE CONTROLLING PARTY

| The controlling party is S Kataria.