REGISTERED NUMBER: 12884788 (England and Wales)

Unaudited Financial Statements for the Year Ended 31st March 2025

for

Agit8 Media Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

G A Human

Ms C A Human

REGISTERED OFFICE:

34 - 35 Clarges Street

Mayfair

London

W1J 7EJ

REGISTERED NUMBER:

12884788 (England and Wales)

ACCOUNTANTS:

Sampson Fielding Ltd

34 - 35 Clarges Street

Mayfair

London

W1J 7EJ

FIXED ASSETS

Tangible assets

4

57,580

32,672

Investments

5

496,819

443,021

554,399

475,693

CURRENT ASSETS

Debtors

6

800,714

330,668

Prepayments and accrued income

209,794

83,814

Cash at bank

189,124

1,119,705

1,199,632

1,534,187

CREDITORS

Amounts falling due within one year

7

373,130

674,027

NET CURRENT ASSETS

826,502

860,160

TOTAL ASSETS LESS CURRENT LIABILITIES

1,380,901

1,335,853

PROVISIONS FOR LIABILITIES

14,335

10,426

NET ASSETS

1,366,566

1,325,427

CAPITAL AND RESERVES

Called up share capital

11

11

Share premium

199,997

199,997

Retained earnings

1,166,558

1,125,419

1,366,566

1,325,427

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 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 30th December 2025 and were signed on its behalf by:

G A Human - Director

1.	STATUTORY INFORMATION

Agit8 Media 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.

Significant judgements and estimates

Estimates of the useful economic lives of fixed assets have been made in order to include depreciation and amortisation rates comparable with the rate at which the value of the assets should be recognised in the Balance Sheet. No other estimates of a material nature have been included in the accounts.

Turnover

Turnover represents net invoiced sales of services excluding value added tax.

Services provided but which had not been billed at the balance sheet date have been recognised as revenue. Revenue recognition in this manner is based on an assessment of the fair value of the services provided at the balance sheet date where there exists an agreed right to receive consideration for work undertaken. Accrued income is included in the financial statements as a current asset.

Services which have been billed at the balance sheet date but not yet earned have been recognised as deferred income. Revenue recognition in the manner is based on an assessment of the fair value of the services not provided at the balance sheet date. Deferred income is included in the financial statements as a liability.

Going concern

The directors continue to adopt the going concern basis in preparing the financial statements.

It is not currently assessed that the effects of the current period of high interest rates will have a significant impact on sales or further funding given the nature of the business.

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historic cost less accumulated depreciate and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the costs of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Computer Equipment - 33.33%

Fixtures and Fittings - 20%

Motor Vehicles - 20%

The asset's residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement.

Taxation

Taxation for the period 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 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.

Foreign currencies

The Company's functional and presentational currency is GBP.

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and where non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in the Statement of Comprehensive Income except when deferred in other comprehensive income as qualifying cash flow hedges.

Trade and other debtors

Trade and other debtors that are receivable within one year and do not constitute a financing transaction are recorded at the undiscounted amount expected to be received, net of impairment. Those that are receivable after more than one year or that constitute a financing transaction are recorded initially at fair value less transaction costs and subsequently at amortised cost, net of impairment.

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and in hand and short term deposits with an original maturity date of three months or less.

Financial instruments

Debt instruments (other than those wholly repayable or receivable within one year), including loans and other amounts receivable and payable, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade payables or receivable, are measured, initially and subsequentially, at the undiscounted amount of the cash or other consideration, expected to be paid or received. However if the arrangements of a short term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms of financed at a rate of interest that is not market rate or in case of an outright short term loan not at market rate, the financial asset or liability is measured, initially, at the present value of the future cash flow discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost.

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

For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate, which is approximation of the amount that the Company would receive for the asset if it were to be sold at the Balance Sheet date.

Financial assets and liabilities are offset and the net amount reported in the Balance Sheet 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.

Fixed asset investments

Publicly traded fixed asset investments are measured at fair value with changes in fair value recognised in the Income Statement.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method unless the effect of discounting would be immaterial, in which case they are stated at cost.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st April 2024

53,753

Additions

43,285

At 31st March 2025

97,038

DEPRECIATION

At 1st April 2024

21,081

Charge for year

18,377

At 31st March 2025

39,458

NET BOOK VALUE

At 31st March 2025

57,580

At 31st March 2024

32,672

5.	FIXED ASSET INVESTMENTS

Other

Investments

£

COST OR VALUATION

Cost b/f

443,021

Additions

202,120

Disposals

(151,601

)

Revaluation

3,279

At 31st March 2025

496,819

NET BOOK VALUE

At 31st March 2025

496,819

At 31st March 2024

443,021

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/25

31/3/24

£

£

Trade debtors

729,530

261,325

Other debtors

53,914

14,183

VAT

17,270

55,160

800,714

330,668

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/25

31/3/24

£

£

Trade creditors

34,842

68,528

Tax

223,790

174,149

PAYE & social security payable

4,878

5,335

Pension payable

139

355

Proposed dividends

96,502

193,501

Other creditors

-

42,707

Directors' current accounts

214

597

Deferred income

-

123,267

Accrued expenses

12,765

65,588

373,130

674,027

8.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is G A Human.