REGISTERED NUMBER: 16054116 (England and Wales)

Unaudited Financial Statements

for the Period 31 October 2024 to 31 October 2025

for

Media Select Ltd

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Intangible assets

4

1,187

Tangible assets

5

1,707

2,894

CURRENT ASSETS

Debtors

6

30,245

Cash at bank

63,702

93,947

CREDITORS

Amounts falling due within one year

7

46,890

NET CURRENT ASSETS

47,057

TOTAL ASSETS LESS CURRENT LIABILITIES

49,951

PROVISIONS FOR LIABILITIES

550

NET ASSETS

49,401

CAPITAL AND RESERVES

Called up share capital

8

1

Retained earnings

49,400

SHAREHOLDERS' FUNDS

49,401

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 November 2025 and were signed on its behalf by:

Mr Antonio Guedes Ramirez - Director

Mrs Amanda Guedes-Ramirez - Director

1.	STATUTORY INFORMATION

Media Select Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

16054116

Registered office:

98b Town Lane

Benington

Stevenage

Hertfordshire

SG2 7BT

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.

Intangible assets

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

Asset class

Amortisation method

Computer software

20% Straight line

Tangible fixed assets

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

Asset class

Depreciation method

Fixtures & fittings

25% Straight line

Computer equipment

25% Straight line

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 period 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.

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.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits.

Trade debtors

Trade debtors are amounts due from customers for services performed in the ordinary course of business.

Trade debtors are recognised at the transaction price.

Trade debtors are reviewed on an annual basis and any adjustment is made accordingly through the profit and loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised at the transaction price.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 .

4.	INTANGIBLE FIXED ASSETS

Computer

software

£

COST

Additions

1,250

At 31 October 2025

1,250

AMORTISATION

Amortisation for period

63

At 31 October 2025

63

NET BOOK VALUE

At 31 October 2025

1,187

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

Additions

1,049

916

1,965

At 31 October 2025

1,049

916

1,965

DEPRECIATION

Charge for period

29

229

258

At 31 October 2025

29

229

258

NET BOOK VALUE

At 31 October 2025

1,020

687

1,707

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Trade debtors

30,245

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Trade creditors

128

Taxation and social security

44,825

Other creditors

1,937

46,890

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

value:

£

1

ORDINARY

£1

1

1 ORDINARY share of £1 was issued during the period for cash of £ 1 .

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the period ended 31 October 2025:

£

Mr Antonio Guedes Ramirez

Balance outstanding at start of period

-

Amounts advanced

48,084

Amounts repaid

(48,216

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of period

(132

)

This loan has been provided interest free and is repayable on demand.

10.

DIVIDENDS

Interim dividend of £46,200 per each ordinary share

£46,200

11.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr. Antonio Guedes Ramirez, by virtue of their shareholding.