REGISTERED NUMBER: 07392472 (England and Wales)

GINGER NUT MEDIA LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 JULY 2025

Page

Balance Sheet

1

to

2

Notes to the Financial Statements

3

to

6

FIXED ASSETS

Tangible assets

4

4,763

12,583

CURRENT ASSETS

Debtors

5

239,583

248,016

Cash at bank

234,775

184,535

474,358

432,551

CREDITORS

Amounts falling due within one year

6

(263,536

)

(227,455

)

NET CURRENT ASSETS

210,822

205,096

TOTAL ASSETS LESS CURRENT LIABILITIES

215,585

217,679

PROVISIONS FOR LIABILITIES

(767

)

(3,146

)

NET ASSETS

214,818

214,533

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Share premium

74,950

74,950

Retained earnings

138,868

138,583

214,818

214,533

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 10 December 2025 and were signed on its behalf by:

Mr P Warnock - Director

1.	STATUTORY INFORMATION

Ginger Nut Media Limited 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:

07392472

Registered office:

37 Queen Street

Colchester

Essex

CO1 2PQ

The presentation currency of the financial statements is in Pound Sterling (£) and the financial statements are rounded to the nearest Pound.

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 each asset over its estimated useful life.

Fixtures and fittings

-

20% on reducing balance

Computer equipment

-

33% on cost

Financial instruments

Basic financial instruments are measured at amortised cost.

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 34 (2024 - 39 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 August 2024

8,048

39,211

47,259

Additions

-

1,966

1,966

At 31 July 2025

8,048

41,177

49,225

DEPRECIATION

At 1 August 2024

5,678

28,998

34,676

Charge for year

474

9,312

9,786

At 31 July 2025

6,152

38,310

44,462

NET BOOK VALUE

At 31 July 2025

1,896

2,867

4,763

At 31 July 2024

2,370

10,213

12,583

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

200,677

213,312

Rental deposits

559

559

VAT

3,525

4,603

Prepayments and accrued income

34,822

29,542

239,583

248,016

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

126,998

94,098

Credit cards

8,342

5,469

Employer additional payments

held

3,500

8,500

Care leaver bursaries held

1,000

-

Corporation tax

67,417

70,137

Social security and other taxes

25,698

30,129

Shareholder loan accounts

1,450

-

Pensions payable

4,100

5,114

Directors' current accounts

10,122

2,061

Accruals and deferred income

14,909

11,947

263,536

227,455

Employer addition payments held

Employer additional payments held represent funds received from the Department for Education (via the Education and Skills Funding Agency) intended for onward payment to employers in respect of apprenticeship incentives. These amounts are retained temporarily and will be disbursed in accordance with Department for Education funding rules.

Care leaver bursaries held

Care leaver bursaries held represent Department for Education-funded learner support payments due to eligible apprentices. These amounts are ring-fenced and will be paid directly to learners in line with Department for Education guidance.

7.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

16,416

11,920

Between one and five years

2,580

-

18,996

11,920