84 MEDIA LTD

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 10156390

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		16,793		19,876

			16,793		19,876
CURRENT ASSETS
Debtors	5	9,862		20,097
Cash at bank and in hand		359,947		381,324

		369,809		401,421
Creditors: Amounts Falling Due Within One Year	6	(16,509 )		(36,072 )

NET CURRENT ASSETS (LIABILITIES)			353,300		365,349

TOTAL ASSETS LESS CURRENT LIABILITIES			370,093		385,225

PROVISIONS FOR LIABILITIES
Deferred Taxation	7		(3,694 )		(5,595 )

NET ASSETS			366,399		379,630

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			366,299		379,530

SHAREHOLDERS' FUNDS			366,399		379,630

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84 MEDIA LTD

Balance Sheet (continued)

As At 30 April 2025

For the year ending 30 April 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 Martin Waine

Director

16/01/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

84 MEDIA LTD is a private company, limited by shares, incorporated in Northern Ireland, registered number 10156390 . The registered office is 435 Chester Road, Old Trafford, Manchester, M16 9HA.

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. 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.

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.

Revenue recognition

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.

2.3. 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% reducing balance
Computer Equipment	25% reducing balance

2.4. 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 year 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.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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84 MEDIA LTD

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2025

2.4. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Tangible Assets

	Plant & Machinery	Computer Equipment	Total
	£	£	£
Cost
As at 1 May 2024	72,361	775	73,136
Additions	-	915	915

As at 30 April 2025	72,361	1,690	74,051

Depreciation
As at 1 May 2024	53,066	194	53,260
Provided during the period	3,624	374	3,998

As at 30 April 2025	56,690	568	57,258

Net Book Value
As at 30 April 2025	15,671	1,122	16,793

As at 1 May 2024	19,295	581	19,876

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	9,862	14,540
Prepayments and accrued income	-	5,557

	9,862	20,097

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84 MEDIA LTD

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2025

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	1,926	1,627
Corporation tax	3,672	19,199
VAT	7,111	8,577
Credit Card	429	1,309
Accruals and deferred income	2,003	1,213
Director's loan account	1,368	4,147

	16,509	36,072

7. Deferred Taxation

The provision for deferred tax is made up as follows:

	2025	2024
	£	£
Other timing differences	3,694	5,595

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

9. Dividends

	2025	2024
	£	£
On equity shares:
Final dividend paid	27,500	33,771

10. Related Party Transactions

The company was under the control of the director during the current and previous year. Mr Martin Waine is a director and shareholder of the company.

During the year the company paid Mr Waine £950( PY: £950) as a contribution towards the cost of operating the company from his premises.

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