Nemedia Limited

	Page
Accountants' Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—6

Report to the director on the preparation of the unaudited statutory accounts of Nemedia Limited for the year ended 31 January 2025

To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Nemedia Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the director of Nemedia Limited , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of Nemedia Limited and state those matters that we have agreed to state to the director of Nemedia Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Nemedia Limited and its director as a body for our work or for this report.

It is your duty to ensure that Nemedia Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Nemedia Limited . You consider that Nemedia Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Nemedia Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

Signed

14 October 2025

Affinity Associates (Richmond) Limited

Accountants and Tax Advisors

151 Sheen Lane

East Sheen

London

SW14 8LR

Page 1

Page 2

Nemedia Limited

Balance Sheet

As At 31 January 2025

Balance Sheet

Registered number: 10546302

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		31,758		29,629

			31,758		29,629
CURRENT ASSETS
Debtors	5	134,804		165,730
Investments	6	239,482		239,482
Cash at bank and in hand		316,099		192,472

		690,385		597,684
Creditors: Amounts Falling Due Within One Year	7	(89,380 )		(46,747 )

NET CURRENT ASSETS (LIABILITIES)			601,005		550,937

TOTAL ASSETS LESS CURRENT LIABILITIES			632,763		580,566

NET ASSETS			632,763		580,566

CAPITAL AND RESERVES
Called up share capital	8		1		1
Profit and Loss Account			632,762		580,565

SHAREHOLDERS' FUNDS			632,763		580,566

Page 2

Page 3

Nemedia Limited

Balance Sheet (continued)

As At 31 January 2025

For the year ending 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr William Lenney

Director

14 October 2025

The notes on pages 4 to 6 form part of these financial statements.

Page 3

Page 4

Nemedia Limited

Notes to the Financial Statements

For The Year Ended 31 January 2025

Notes to the Financial Statements

1. General Information

Nemedia Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10546302 . The registered office is 12 Hallmark Trading Estate, Fourth Way, Wembley, HA9 0LB.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. Significant judgements and estimations

In the application of the company’s accounting policies, the director is required to make judgements, estimates and

assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The

estimates and associated assumptions are based on historical experience and other factors that are considered to be

relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are

recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of

the revision and future periods where the revision affects both current and future periods.

2.4. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.5. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% SL
Motor Vehicles	25% SL
Fixtures & Fittings	25% SL
Computer Equipment	33.33% SL

Page 4

Page 5

Nemedia Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2025

2.6. Financial Instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other

Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the

contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a

legally 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.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price

including transaction costs and are subsequently carried at amortised cost using the effective interest method unless

the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the

future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not

amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements

entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after

deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that

are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing

transaction, where the debt instrument is measured at the present value of the future payments discounted at a

market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business

from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not,

they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and

subsequently measured at amortised cost using the effective interest method.

2.7. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 5 (2024: 4)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 February 2024	8,051	18,506	7,222	31,647	65,426
Additions	-	-	-	18,394	18,394

As at 31 January 2025	8,051	18,506	7,222	50,041	83,820

Depreciation
As at 1 February 2024	4,999	9,253	3,729	17,816	35,797
Provided during the period	1,365	4,626	1,298	8,976	16,265

As at 31 January 2025	6,364	13,879	5,027	26,792	52,062

Net Book Value
As at 31 January 2025	1,687	4,627	2,195	23,249	31,758

As at 1 February 2024	3,052	9,253	3,493	13,831	29,629

Page 5

Page 6

Nemedia Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2025

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	72,560	62,400
Director's loan account	46,487	103,330

	119,047	165,730
Due after more than one year
Corporation tax recoverable assets	15,757	-

	134,804	165,730

6. Current Asset Investments

	2025	2024
	£	£
Unlisted investments	239,482	239,482

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	8,531	4,788
Corporation tax	42,325	50
PAYE control account	14,946	6,510
VAT	22,808	34,723
Pension control account	770	676

	89,380	46,747

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

Page 6