REGISTERED NUMBER: 05388776 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

BAILIWICK BROADCASTING LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr D Cammiade

Mr J B Keen

SECRETARY:

Mr D Cammiade

REGISTERED OFFICE:

The Old Court House

Union Road

Farnham

GU9 7PT

REGISTERED NUMBER:

05388776 (England and Wales)

AUDITORS:

Watson Associates (Audit Services) Ltd

30 - 34 North Street

Hailsham

East Sussex

BN27 1DW

FIXED ASSETS

Tangible assets

4

10,481

13,293

CURRENT ASSETS

Debtors

5

15,549

44,135

Cash at bank

415,009

82,332

430,558

126,467

CREDITORS

Amounts falling due within one year

6

(96,997

)

(83,233

)

NET CURRENT ASSETS

333,561

43,234

TOTAL ASSETS LESS CURRENT LIABILITIES

344,042

56,527

PROVISIONS FOR LIABILITIES

7

(2,620

)

(2,357

)

NET ASSETS

341,422

54,170

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

341,322

54,070

SHAREHOLDERS' FUNDS

341,422

54,170

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 Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 November 2025 and were signed on its behalf by:

Mr D Cammiade - Director

1.	STATUTORY INFORMATION

Bailiwick Broadcasting 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.

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 the cost less estimated residual value of each asset over its estimated useful life.

Technical equipment

-

15% on cost

Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties, and loans to related parties.

Debt instruments that are payable or receivable within one year, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received; other debt instruments are initially measured at present value of the future payments and subsequently at amortised cost using the effective interest method.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.

Financial assets and liabilities are offset, and the net amount reported in the balance sheet only when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

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

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Technical

equipment

£

COST

At 1 April 2024

and 31 March 2025

20,450

DEPRECIATION

At 1 April 2024

7,157

Charge for year

2,812

At 31 March 2025

9,969

NET BOOK VALUE

At 31 March 2025

10,481

At 31 March 2024

13,293

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

7,391

34,349

Other debtors

8,158

9,786

15,549

44,135

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

24,330

17,214

Other creditors

72,667

66,019

96,997

83,233

7.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

2,620

2,357

Deferred

tax

£

Balance at 1 April 2024

2,357

Provided during year

263

Balance at 31 March 2025

2,620

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

9.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Stephen James Moore (Senior Statutory Auditor)

for and on behalf of Watson Associates (Audit Services) Ltd

10.	RELATED PARTY DISCLOSURES

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.

11.	ULTIMATE PARENT COMPANY

The ultimate controlling party is Owen C Tindle.

The ultimate parent company is Tindle Press Holdings Limited, a company registered in England and

Wales.

Tindle Press Holdings Limited prepare group financial statements, copies of which can be obtained

from the Registrar of Companies, Companies House, Crown Way, Maindy, Cardiff, CF14 3UZ. Tindle

Press Holdings Limited registered office is The Old Court House, Union Road, Farnham, Surrey, GU9

7PT.