Company registration number 11603499 (England and Wales)
BLACK BOX MEDIA CONSULTANCY LIMITED
Unaudited financial statements
For the year ended 31 May 2025
Pages for filing with registrar
BLACK BOX MEDIA CONSULTANCY LIMITED
CONTENTS
Page
Accountants' report
1
Statement of financial position
2
Notes to the financial statements
3 - 7
BLACK BOX MEDIA CONSULTANCY LIMITED
CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF BLACK BOX MEDIA CONSULTANCY LIMITED FOR THE YEAR ENDED 31 MAY 2025
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Black Box Media Consultancy Limited for the year ended 31 May 2025 which comprise, the statement of financial position 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 Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.

This report is made solely to the b oard of d irectors of Black Box Media Consultancy Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Black Box Media Consultancy Limited and state those matters that we have agreed to state to the b oard of d irectors of Black Box Media Consultancy Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Black Box Media Consultancy Limited and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that Black Box Media Consultancy Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Black Box Media Consultancy Limited. You consider that Black Box Media Consultancy 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 financial statements of Black Box Media Consultancy 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 statutory f inancial statements.

WSM Advisors Limited
Chartered Accountants
Connect House
133-137 Alexandra Road
Wimbledon
London
SW19 7JY
16 February 2026
BLACK BOX MEDIA CONSULTANCY LIMITED
STATEMENT OF FINANCIAL POSITION
As at 31 May 2025
- 2 -
2025
2024
Notes
£
£
£
£
Non-current assets
Property, plant and equipment
4
640
1,336
Investments
5
-
0
50
640
1,386
Current assets
Trade and other receivables
6
467,980
366,596
Cash and cash equivalents
9,505
14,737
477,485
381,333
Current liabilities
7
(944,338)
(727,102)
Net current liabilities
(466,853)
(345,769)
Net liabilities
(466,213)
(344,383)
Equity
Called up share capital
8
50
50
Retained earnings
(466,263)
(344,433)
Total equity
(466,213)
(344,383)

The director of the company has elected not to include a copy of the income statement within the financial statements.true

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

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

The financial statements were approved and signed by the director and authorised for issue on 13 February 2026
A A Abualjadail
Director
Company Registration No. 11603499
BLACK BOX MEDIA CONSULTANCY LIMITED
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 May 2025
- 3 -
1
Accounting policies
Company information

Black Box Media Consultancy Limited is a private company limited by shares incorporated in England and Wales. The registered office is Lumen House, 12-13 Clerkenwell Green, London, EC1R 0QJ.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

1.2
Going concern

The statement of financial position has a deficit at the year end. However, most of the funding for the company is by way of advances from its director, who has no intention to demand repayment for the foreseeable future. true

The ability of the company to continue trading is dependent upon the continued financial support of the director, who is confident that he has the financial resources to continue funding and supporting the company. Therefore, the director believes that it is still appropriate to continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Revenue

Revenue is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably.

1.4
Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Amortisation is recognised so as to write off the cost of assets less their residual values over their useful lives on the following bases:

Website development
4 years straight line
1.5
Property, plant and equipment

Property, plant and equipment are initially measured at cost and subsequently measured at cost less depreciation and less any impairment losses.

BLACK BOX MEDIA CONSULTANCY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
For the year ended 31 May 2025
1
Accounting policies
(Continued)
- 4 -

Depreciation is recognised so as to write off the cost of assets less their residual values over their useful lives on the following bases:

IT equipment
4 years straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.6
Non-current investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

1.7
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 current liabilities.

1.8
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 statement of financial position 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 trade and other receivables 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 trade and other payables, 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 paymen ts 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.

1.9
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

BLACK BOX MEDIA CONSULTANCY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
For the year ended 31 May 2025
1
Accounting policies
(Continued)
- 5 -
1.10
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
4
4
3
Intangible fixed assets
Other
£
Cost
At 1 June 2024 and 31 May 2025
3,359
Amortisation and impairment
At 1 June 2024 and 31 May 2025
3,359
Carrying amount
At 31 May 2025
-
0
At 31 May 2024
-
0
BLACK BOX MEDIA CONSULTANCY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
For the year ended 31 May 2025
- 6 -
4
Property, plant and equipment
Plant and machinery etc
£
Cost
At 1 June 2024 and 31 May 2025
4,036
Depreciation and impairment
At 1 June 2024
2,700
Depreciation charged in the year
696
At 31 May 2025
3,396
Carrying amount
At 31 May 2025
640
At 31 May 2024
1,336
5
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
-
0
50
Movements in non-current investments
Shares in subsidiaries
£
Cost or valuation
At 1 June 2024
50
Write off
(50)
At 31 May 2025
-
Carrying amount
At 31 May 2025
-
0
At 31 May 2024
50
BLACK BOX MEDIA CONSULTANCY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
For the year ended 31 May 2025
- 7 -
6
Trade and other receivables
2025
2024
Amounts falling due within one year:
£
£
Trade receivables
292,836
310,010
Amounts owed by group undertakings
-
0
4,875
Other receivables
175,144
51,711
467,980
366,596
7
Current liabilities
2025
2024
£
£
Trade payables
635
1,595
Taxation and social security
12,522
16,356
Other payables
931,181
709,151
944,338
727,102
8
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
50
50
50
50
9
Related party transactions

At the end of the year the company was owed £210,026 (2024 - £220,800) by Creative Edge Trading Holding Co Ltd. The director and shareholder of the company is also the owner and chairman of Creative Edge Trading Holding Co Ltd.

At the end of the year the company owed £554,169 (2024 - £328,710) to a connected company. The amount owed is interest free, unsecured and repayable on demand.

10
Directors' transactions

At the end of the year the company owed the director £356,176 (2024 - £372,094). The amount owed is unsecured, interest free and repayable on demand.

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