REGISTERED NUMBER: 07498614 (England and Wales)

B. A. MEDIA HOLDINGS 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:

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

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.

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

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

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

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.