Silverfin false false 31/07/2025 01/08/2024 31/07/2025 Mr N D A Sims 15/08/2006 10 February 2026 The principal activity of the Company during the financial period was that of a brand and communication agency. 05906155 2025-07-31 05906155 bus:Director1 2025-07-31 05906155 2024-07-31 05906155 core:CurrentFinancialInstruments 2025-07-31 05906155 core:CurrentFinancialInstruments 2024-07-31 05906155 core:Non-currentFinancialInstruments 2025-07-31 05906155 core:Non-currentFinancialInstruments 2024-07-31 05906155 core:ShareCapital 2025-07-31 05906155 core:ShareCapital 2024-07-31 05906155 core:RetainedEarningsAccumulatedLosses 2025-07-31 05906155 core:RetainedEarningsAccumulatedLosses 2024-07-31 05906155 core:FurnitureFittings 2024-07-31 05906155 core:ComputerEquipment 2024-07-31 05906155 core:FurnitureFittings 2025-07-31 05906155 core:ComputerEquipment 2025-07-31 05906155 bus:OrdinaryShareClass1 2025-07-31 05906155 core:WithinOneYear 2025-07-31 05906155 core:WithinOneYear 2024-07-31 05906155 core:BetweenOneFiveYears 2025-07-31 05906155 core:BetweenOneFiveYears 2024-07-31 05906155 2024-08-01 2025-07-31 05906155 bus:FilletedAccounts 2024-08-01 2025-07-31 05906155 bus:SmallEntities 2024-08-01 2025-07-31 05906155 bus:AuditExemptWithAccountantsReport 2024-08-01 2025-07-31 05906155 bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 05906155 bus:Director1 2024-08-01 2025-07-31 05906155 core:FurnitureFittings core:TopRangeValue 2024-08-01 2025-07-31 05906155 core:ComputerEquipment core:TopRangeValue 2024-08-01 2025-07-31 05906155 2023-08-01 2024-07-31 05906155 core:FurnitureFittings 2024-08-01 2025-07-31 05906155 core:ComputerEquipment 2024-08-01 2025-07-31 05906155 core:CurrentFinancialInstruments 2024-08-01 2025-07-31 05906155 core:Non-currentFinancialInstruments 2024-08-01 2025-07-31 05906155 bus:OrdinaryShareClass1 2024-08-01 2025-07-31 05906155 bus:OrdinaryShareClass1 2023-08-01 2024-07-31 iso4217:GBP xbrli:pure xbrli:shares

Company No: 05906155 (England and Wales)

# OAKWOOD MEDIA GROUP LIMITED

### Unaudited Financial Statements
For the financial year ended 31 July 2025
Pages for filing with the registrar

OAKWOOD MEDIA GROUP LIMITED

## Unaudited Financial Statements

For the financial year ended 31 July 2025

Contents

OAKWOOD MEDIA GROUP LIMITED

## STATEMENT OF FINANCIAL POSITION

As at 31 July 2025
OAKWOOD MEDIA GROUP LIMITED

## STATEMENT OF FINANCIAL POSITION (continued)

As at 31 July 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 7,310 |  | 24,860
|  | 7,310 |  | 24,860
Current assets |  |  |  |
Debtors | 4 | 277,954 |  | 365,818
Cash at bank and in hand |  | 57,172 |  | 284,741
|  | 335,126 |  | 650,559
Creditors: amounts falling due within one year | 5 | ( 186,238) |  | ( 244,026)
Net current assets |  | 148,888 |  | 406,533
Total assets less current liabilities |  | 156,198 |  | 431,393
Creditors: amounts falling due after more than one year | 6 | 0 |  | ( 3,704)
Provision for liabilities | 7 | ( 69,820) |  | ( 100,782)
Net assets |  | 86,378 |  | 326,907
Capital and reserves |  |  |  |
Called-up share capital | 8 | 3,157 |  | 3,157
Profit and loss account |  | 83,221 |  | 323,750
Total shareholder's funds |  | 86,378 |  | 326,907

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

Director's responsibilities:

- The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Oakwood Media Group Limited (registered number: 05906155) were approved and authorised for issue by the Director on 10 February 2026. They were signed on its behalf by:

Mr N D A Sims Director |

OAKWOOD MEDIA GROUP LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 July 2025
OAKWOOD MEDIA GROUP LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 July 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Oakwood Media Group Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is C/O Bishop Fleming Llp, 10 Temple Back, Bristol, BS1 6FL, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Going concern

The director has assessed the Statement of Financial Position and likely future cash flows at the date of approving these financial statements. The director has a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

##### Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Statement of Financial Position date are reported at the rates of exchange prevailing at that date.
Exchange differences are recognised in the Statement of Income and Retained Earnings in the period in which they arise except for exchange differences arising on gains or losses on non-monetary items which are recognised in the Statement of Comprehensive Income.

##### Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable.
Where a contract has only been partially completed at the Statement of Financial Position date turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the Statement of Financial Position date. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

##### Interest income

Interest income is recognised when it is probable that the economic benefits will flow to the Company and the amount of revenue can be measured reliably. Interest income is accrued on a time basis, by reference to the principal outstanding at the effective interest rate applicable, which is the rate that exactly discounts estimated future cash receipts through the expected life of the financial asset to that asset's net carrying amount on initial recognition.

##### Employee benefits

Defined contribution schemes
The Company operates a defined contribution scheme. The amount charged to the Statement of Income and Retained Earnings in respect of pension costs and other post-retirement benefits is the contributions payable in the financial year. Differences between contributions payable in the financial year and contributions actually paid are included as either accruals or prepayments in the Statement of Financial Position.

##### Finance costs

Finance costs are charged to the Statement of Income and Retained Earnings over the term of the debt using the effective interest method so the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Statement of Financial Position date.

##### Tangible fixed assets

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended. Depreciation is provided on all tangible fixed assets, other than investment properties and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line basis over its expected useful life, as follows:

Fixtures and fittings | 8 years straight line
Computer equipment | 3 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

##### Leases

The Company as lessee
Assets held under finance leases, hire purchase contracts and other similar arrangements, which confer rights and obligations similar to those attached to owned assets, are capitalised as tangible fixed assets at the fair value of the leased asset (or, if lower, the present value of the minimum lease payments as determined at the inception of the lease) and are depreciated over the shorter of the lease terms and their useful lives. The capital elements of future lease obligations are recorded as liabilities, while the interest elements are charged to the Statement of Income and Retained Earnings over the period of the leases to produce a constant periodic rate of interest on the remaining balance of the liability.
Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Statement of Financial Position date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Non-financial assets
At each balance sheet date, the company reviews its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss.
If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). The recoverable amount of an asset is the higher of its fair value less costs to sell and its value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.
Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

##### Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

##### Trade and other creditors

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

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
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.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

##### Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.
The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Statement of Financial Position date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).
When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

##### Ordinary share capital

The ordinary share capital of the Company is presented as equity.

##### Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including the director | 13 |  | 13

#### 3. Tangible assets

| Fixtures and fittings |  | Computer equipment |  | Total
| £ |  | £ |  | £
Cost |  |  |  |  |
At 01 August 2024 | 115,856 |  | 181,191 |  | 297,047
Additions | 0 |  | 2,671 |  | 2,671
Disposals | ( 115,856) |  | ( 165,000) |  | ( 280,856)
At 31 July 2025 | 0 |  | 18,862 |  | 18,862
Accumulated depreciation |  |  |  |  |
At 01 August 2024 | 109,591 |  | 162,596 |  | 272,187
Charge for the financial year | 1,406 |  | 12,929 |  | 14,335
Disposals | ( 110,997) |  | ( 163,973) |  | ( 274,970)
At 31 July 2025 | 0 |  | 11,552 |  | 11,552
Net book value |  |  |  |  |
At 31 July 2025 | 0 |  | 7,310 |  | 7,310
At 31 July 2024 | 6,265 |  | 18,595 |  | 24,860

#### 4. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 216,554 |  | 313,253
Prepayments and accrued income | 45,979 |  | 52,482
Corporation tax | 15,421 |  | 0
Other debtors | 0 |  | 83
| 277,954 |  | 365,818

#### 5. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Trade creditors | 54,111 |  | 27,650
Amounts owed to director | 1,626 |  | 302
Other loans | 0 |  | 62,125
Accruals and deferred income | 29,108 |  | 72,148
Corporation tax | 0 |  | 11,847
Other taxation and social security | 32,823 |  | 37,271
Obligations under finance leases and hire purchase contracts | 1,894 |  | 10,779
Other creditors | 66,676 |  | 21,904
| 186,238 |  | 244,026

Amounts shown within obligations under finance leases and hire purchase contracts are secured against the assets to which they relate.
Included within other creditors is £63,225 (2024: £21,742) in respect of the company's invoice discounting facility with Lloyds Bank Commercial Finance Ltd. Lloyds Bank Commercial Finance Ltd holds a fixed charge over debts as disclosed in note 4.

#### 6. Creditors: amounts falling due after more than one year

| 2025 |  | 2024
| £ |  | £
Obligations under finance leases and hire purchase contracts (secured) | 0 |  | 3,704

Amounts shown within obligations under finance leases and hire purchase contracts are secured against the assets to which they relate.

#### 7. Provision for liabilities

| 2025 |  | 2024
| £ |  | £
Other provisions | 69,820 |  | 100,782

The above amount relates to a provision for dilapidations.

#### 8. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
3,157 Ordinary shares of £ 1.00 each | 3,157 |  | 3,157

#### 9. Financial commitments

Commitments

Total future minimum lease payments under non-cancellable operating leases are as follows:

| 2025 |  | 2024
| £ |  | £
within one year | 45,833 |  | 158,663
between one and five years | 0 |  | 112,830
Total future minimum lease payments under non-cancellable operating leases | 45,833 |  | 271,493

Pensions

The Company operates a defined contribution pension scheme for the director and employees. The assets of the scheme are held separately from those of the Company in an independently administered fund.

| 2025 |  | 2024
| £ |  | £
Unpaid contributions due to the fund (inc. in other creditors) | 3,451 |  | 0

#### 10. Related party transactions

Transactions with the entity's director

| 2025 |  | 2024
| £ |  | £
Amounts owed to directors | 1,626 |  | 302

The loans are interest free and there is no fixed date for repayment.