2 false false false false true false false false false false false true false false true true true true 2024-01-01 Sage Accounts Production Advanced 2024 - FRS102_2024 533,068 146,757 225,877 225,877 225,877 225,877 3,962 1,626 1,320 2,946 1,016 2,336 xbrli:pure xbrli:shares iso4217:GBP 11344586 2024-01-01 2024-12-31 11344586 2024-12-31 11344586 2023-12-31 11344586 2023-01-01 2023-12-31 11344586 2023-12-31 11344586 2022-12-31 11344586 bus:RegisteredOffice 2024-01-01 2024-12-31 11344586 bus:OrdinaryShareClass1 2024-01-01 2024-12-31 11344586 bus:OrdinaryShareClass2 2024-01-01 2024-12-31 11344586 bus:OrdinaryShareClass3 2024-01-01 2024-12-31 11344586 bus:OrdinaryShareClass4 2024-01-01 2024-12-31 11344586 bus:OrdinaryShareClass5 2024-01-01 2024-12-31 11344586 bus:LeadAgentIfApplicable 2024-01-01 2024-12-31 11344586 bus:Director1 2024-01-01 2024-12-31 11344586 bus:Director2 2024-01-01 2024-12-31 11344586 bus:Director3 2024-01-01 2024-12-31 11344586 bus:Director4 2024-01-01 2024-12-31 11344586 bus:Director2 2024-12-31 11344586 bus:Director4 2024-12-31 11344586 core:WithinOneYear 2024-12-31 11344586 core:WithinOneYear 2023-12-31 11344586 core:AfterOneYear 2024-12-31 11344586 core:AfterOneYear 2023-12-31 11344586 core:RetainedEarningsAccumulatedLosses 2023-01-01 2023-12-31 11344586 core:ShareCapital 2024-01-01 2024-12-31 11344586 core:CapitalRedemptionReserve 2024-01-01 2024-12-31 11344586 core:RetainedEarningsAccumulatedLosses 2024-01-01 2024-12-31 11344586 bus:AllOrdinaryShares 2024-01-01 2024-12-31 11344586 bus:AllOrdinaryShares 2023-01-01 2023-12-31 11344586 core:ShareCapital 2024-12-31 11344586 core:ShareCapital 2023-12-31 11344586 core:CapitalRedemptionReserve 2024-12-31 11344586 core:RetainedEarningsAccumulatedLosses 2024-12-31 11344586 core:RetainedEarningsAccumulatedLosses 2023-12-31 11344586 core:ShareCapital 2022-12-31 11344586 core:RetainedEarningsAccumulatedLosses 2022-12-31 11344586 core:BetweenOneFiveYears 2023-12-31 11344586 core:AcceleratedTaxDepreciationDeferredTax 2023-12-31 11344586 core:TaxLossesCarry-forwardsDeferredTax 2023-12-31 11344586 bus:SmallEntities 2024-01-01 2024-12-31 11344586 bus:Audited 2024-01-01 2024-12-31 11344586 bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 11344586 bus:FullAccounts 2024-01-01 2024-12-31 11344586 bus:OrdinaryShareClass2 2023-01-01 2023-12-31 11344586 bus:OrdinaryShareClass1 2024-12-31 11344586 bus:OrdinaryShareClass2 2024-12-31 11344586 bus:OrdinaryShareClass2 2023-12-31 11344586 bus:OrdinaryShareClass3 2023-12-31 11344586 bus:OrdinaryShareClass4 2023-12-31 11344586 bus:OrdinaryShareClass5 2023-12-31 11344586 bus:AllOrdinaryShares 2024-12-31 11344586 bus:AllOrdinaryShares 2023-12-31 11344586 core:ComputerEquipment 2024-01-01 2024-12-31 11344586 core:ComputerSoftware 2023-12-31 11344586 core:ComputerSoftware 2024-01-01 2024-12-31 11344586 core:ComputerEquipment 2024-12-31 11344586 core:ComputerEquipment 2023-12-31
COMPANY REGISTRATION NUMBER: 11344586

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Financial Statements

For the year ended

31 December 2024

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Financial Statements

Year ended 31 December 2024

Contents | Page

Officers and professional advisers | 1

Strategic report | 2

Directors' report | 4

Independent auditor's report to the members | 6

Statement of comprehensive income | 11

Statement of financial position | 12

Statement of changes in equity | 13

Notes to the financial statements | 14

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Officers and Professional Advisers

The board of directors | WR Glynn-Jones
| J Hern
| SD Mcloughlin
| MB Smollan

Registered office | 650 Wharfedale Road
| Winnersh Triangle
| Wokingham
| Berkshire
| RG41 5TP

Auditor | Streets Audit LLP
| Chartered accountants & statutory auditor
| Enterprise House
| 38 Tyndall Court
| Commerce Road
| Lynch Wood
| Peterborough
| Cambridgeshire
| PE2 6LR

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Strategic Report

Year ended 31 December 2024
The principal activity of the company during the year was that of an advertising agency. We aim to present a balanced and comprehensive review of the development and performance of the business during the year and its position at the year end. Our review is consistent with the size and non-complex nature of the business and is written in the context of the risks and uncertainties we face. We consider our key performance indicators are those that communicate the financial performance of the company as a whole being turnover and gross margin. For the year ended 31 December 2024 turnover was down by 37% on 2023 at £1.08m (2023 - £1.48m), the gross profit margin was 29% (2023 - 34%). Closing net current assets was £335k (2023 - £584k). As for many businesses of our size, the business environment in which we operate continues to be challenging, but we are confident that the company will maintain or increase its market share during 2025. Our principal risk continues to be the fluctuations in the advertising sector of the British Economy and wider economic activities. With the risks noted below and uncertainties in mind, we are aware that any plans for the future development of the business may be subject to unforeseen future events outside of our control. The company's principal financial instruments comprise cash, bank borrowings and various items, such as trade debtors and trade creditors, that arise directly from its operations. The main purpose of these financial instruments is to provide finance for the company's operations. The existence of these financial instruments exposes the company to a number of financial risks. The main risks arising from the company's financial risks are credit risk, liquidity risk and interest rate risk. The directors review and agree policies for managing each of these risks and they are summarised below. These policies have remained unchanged from previous years. Credit risk The company seeks to manage its credit risk by dealing with established customers or otherwise checking the credit-worthiness of new customers, establishing clear contractual relationships with those customers and by identifying and addressing any credit issues arising in a timely manner. Liquidity risk The company seeks to manage liquidity risk by ensuring sufficient liquidity is available to meet foreseeable needs and to invest cash assets safely and profitably. Short term flexibility is achieved by overdraft facilities. Interest rate risk The company's exposure to market risk for the changes in interest rates relates primarily to its bank borrowings. The company seeks to manage this risk by keeping bank borrowings to a minimum. Health & safety risk The company is exposed to health & safety risk owing to the nature of the business. The company seeks to manage this risk through internal expertise and external consultants where deemed necessary. During the year 51% of the issued share capital of Send Me A Sample Limited was sold to ASMR Holdings Limited.
This report was approved by the board of directors on 6 March 2026 and signed on behalf of the board by:

SD Mcloughlin
Director

Registered office:
650 Wharfedale Road
Winnersh Triangle
Wokingham
Berkshire
RG41 5TP

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Directors' Report

Year ended 31 December 2024
The directors present their report and the financial statements of the company for the year ended 31 December 2024 .
Directors
The directors who served the company during the year were as follows:

WR Glynn-Jones |
SD Mcloughlin |
J Hern | (Appointed 31 July 2024)
MB Smollan | (Appointed 31 July 2024)

RJR Hill resigned as director on 19/06/2024.
Dividends
Particulars of recommended dividends are detailed in note 10 to the financial statements.
Disclosure of information in the strategic report
The company has chosen to set out in the strategic report information about the results for the year, principal risks and uncertainties and the future developments of the company.
Directors' responsibilities statement
The directors are responsible for preparing the strategic report, directors' report and the financial statements in accordance with applicable law and regulations. Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period. In preparing these financial statements, the directors are required to: - select suitable accounting policies and then apply them consistently; - make judgments and accounting estimates that are reasonable and prudent; - prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business. The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Auditor
Each of the persons who is a director at the date of approval of this report confirms that:
- so far as they are aware, there is no relevant audit information of which the company's auditor is unaware; and - they have taken all steps that they ought to have taken as a director to make themselves aware of any relevant audit information and to establish that the company's auditor is aware of that information.
This report was approved by the board of directors on 6 March 2026 and signed on behalf of the board by:

SD Mcloughlin
Director

Registered office:
650 Wharfedale Road
Winnersh Triangle
Wokingham
Berkshire
RG41 5TP

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Independent Auditor's Report to the Members of Send me a Sample Limited

Year ended 31 December 2024
Opinion
We have audited the financial statements of Send me a Sample Limited (the 'company') for the year ended 31 December 2024 which comprise the statement of comprehensive income, statement of financial position, statement of changes in equity and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). In our opinion the financial statements: - give a true and fair view of the state of the company's affairs as at 31 December 2024 and of its loss for the year then ended; - have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; - have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.
Other information
The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. The directors are responsible for the other information. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard. The prior period financial statements were not subject to audit because the small company exemptions applied and accordingly the comparative figures for the year ended 31.12.23 were unaudited.
Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
- the information given in the strategic report and the directors' report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
- the strategic report and the directors' report have been prepared in accordance with applicable legal requirements.
Matters on which we are required to report by exception
In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the strategic report or the directors' report. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion: - adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or - the financial statements are not in agreement with the accounting records and returns; or - certain disclosures of directors' remuneration specified by law are not made; or - we have not received all the information and explanations we require for our audit.
Responsibilities of directors
As explained more fully in the directors' responsibilities statement, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.
Auditor's responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below: Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below: Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows: - the engagement partner ensured that the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognise non-compliance with applicable laws and regulations; - we identified the laws and regulations applicable to the company through discussions with directors and other management, and from our commercial knowledge and experience of the company and sector in which it operates; - we focused on specific laws and regulations which we considered may have a direct material effect on the financial statements or the operations of the company, including the Companies Act 2006, taxation legislation, employment, environmental, food safety regulations and health and safety legislation; - we assessed the extent of compliance with the laws and regulations identified above through making enquiries of management and inspecting legal correspondence; and - identified laws and regulations were communicated within the audit team regularly and the team remained alert to instances of non-compliance throughout the audit. We assessed the susceptibility of the company's financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by: - making enquiries of management as to where they considered there was susceptibility to fraud, their knowledge of actual, suspected and alleged fraud; and - considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations. To address the risk of fraud through management bias and override of controls, we: - performed analytical procedures to identify any unusual or unexpected relationships; - tested journal entries to identify unusual transactions; - assessed whether judgements and assumptions made in determining the accounting estimates set out in Note 3 were indicative of potential bias; and - investigated the rationale behind significant or unusual transactions. In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to: - agreeing financial statement disclosures to underlying supporting documentation; - reading the minutes of meetings of those charged with governance; - inquiring of management as to actual and potential litigation and claims; and - reviewing correspondence with HMRC, relevant regulators and the company's legal advisors. There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to inquiry of the directors and other management and the inspection of regulatory and legal correspondence, if any. Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion. As part of an audit in accordance with ISAs (UK), we exercise professional judgment and maintain professional scepticism throughout the audit. We also: - Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. - Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the internal control. - Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the directors. - Conclude on the appropriateness of the directors' use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the company's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the company to cease to continue as a going concern. - Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit. Use of our report
This report is made solely to the company's members, as a body, in accordance with chapter 3 of part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Heather McConnell
(Senior Statutory Auditor)

For and on behalf of
Streets Audit LLP
Chartered accountants & statutory auditor
Enterprise House
38 Tyndall Court
Commerce Road
Lynch Wood
Peterborough
Cambridgeshire
PE2 6LR

10 March 2026

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Statement of Comprehensive Income

Year ended 31 December 2024

| 2024 | 2023
Note | £ | £
Turnover | 4 | 1,083,276 | 1,482,468

Cost of sales | 767,303 | 971,902
| ------------ | ------------
Gross profit | 315,973 | 510,566

Administrative expenses | 408,346 | 286,999
|  | --------- | ---------
Operating (loss)/profit | 5 | ( 92,373) | 223,567

Interest payable and similar expenses | 8 | 29,305 | 16,476
| --------- | ---------
(Loss)/profit before taxation | ( 121,678) | 207,091

Tax on (loss)/profit | 9 | 411,390 | 60,334
| --------- | ---------
(Loss)/profit for the financial year and total comprehensive income | ( 533,068) | 146,757
| --------- | ---------

All the activities of the company are from continuing operations.

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Statement of Financial Position

31 December 2024

| 2024 | 2023
Note | £ | £ | £

Fixed assets

Tangible assets | 12 |  | 1,016 | 2,336

Current assets

Debtors | 13 | 85,386 |  | 718,111
Cash at bank and in hand | 397,968 |  | 125,617
| --------- |  | ---------
| 483,354 |  | 843,728

Creditors: amounts falling due within one year | 14 | 148,062 |  | 259,501
| --------- |  | ---------
Net current assets |  | 335,292 | 584,227
|  | --------- | ---------
Total assets less current liabilities |  | 336,308 | 586,563

Creditors: amounts falling due after more than one year | 15 |  | 636,565 | 67,516
|  | --------- | ---------
Net (liabilities)/assets |  | ( 300,257) | 519,047
|  | --------- | ---------

Capital and reserves

Called up share capital | 17 |  | 60 | 101
Capital redemption reserve | 18 |  | ( 132,959) | –
Profit and loss account | 18 |  | ( 167,358) | 518,946
|  | --------- | ---------
Shareholders (deficit)/funds |  | ( 300,257) | 519,047
|  | --------- | ---------

These financial statements were approved by the board of directors and authorised for issue on 6 March 2026 , and are signed on behalf of the board by:

SD Mcloughlin
Director

Company registration number: 11344586

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Statement of Changes in Equity

Year ended 31 December 2024

| Called up share capital | Capital redemption reserve | Profit and loss account | Total
| £ | £ | £ | £
At 1 January 2023 | 101 | – | 612,189 | 612,290
Profit for the year |  |  | 146,757 | 146,757
| ---- | ---- | --------- | ---------
Total comprehensive income for the year | – | – | 146,757 | 146,757
Dividends paid and payable | 10 | – | – | ( 240,000) | ( 240,000)
| ---- | ---- | --------- | ---------
Total investments by and distributions to owners | – | – | ( 240,000) | ( 240,000)
At 31 December 2023 | 101 | – | 518,946 | 519,047
Loss for the year |  |  | ( 533,068) | ( 533,068)
| ---- | ---- | --------- | ---------
Total comprehensive income for the year | – | – | ( 533,068) | ( 533,068)
Dividends paid and payable | 10 | – | – | ( 153,236) | ( 153,236)
Redemption of shares | ( 41) | ( 132,959) | – | ( 133,000)
| ---- | --------- | --------- | ---------
Total investments by and distributions to owners | ( 41) | ( 132,959) | ( 153,236) | ( 286,236)
| ---- | --------- | --------- | ---------
At 31 December 2024 | 60 | ( 132,959) | ( 167,358) | ( 300,257)
| ---- | --------- | --------- | ---------

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Notes to the Financial Statements

Year ended 31 December 2024
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 650 Wharfedale Road, Winnersh Triangle, Wokingham, Berkshire, RG41 5TP.
2. Statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
The company has made a loss for the year and has net liabilities however it does have the financial support of its parent company and the directors are satisfied that the company has the ability to meet its financial obligations as they fall due for a period of at least 12 months from the date of approval of the financial statements. Accordingly the financial statements have been prepared on a going concern basis.
Summary of disclosure exemptions
The entity satisfies the criteria of being a qualifying entity as defined in FRS 102. Its financial statements are consolidated into the financial statements of Advantage Smollan Limited which can be obtained from . As such, advantage has been taken of the following disclosure exemptions available under paragraph 1.12 of FRS 102: (a) No cash flow statement has been presented for the company. (b) Disclosures in respect of financial instruments have not been presented. (c) Disclosures in respect of share-based payments have not been presented. (d) No disclosure has been given for the aggregate remuneration of key management personnel.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Significant judgements The judgements (apart from those involving estimations) that management has made in the process of applying the entity's accounting policies and that have the most significant effect on the amounts recognised in the financial statements are as follows: Recognition of deferred tax asset Deferred tax assets should only be recognised when it is considered probable that they will be recovered against future taxable profits. will be utilised against future taxable profits of the company and have therefore recognised the asset. Depreciation Tangible assets are recognised at cost, less accumulated depreciation and impairments. Depreciation take place over the estimated useful life, down to the assets residual value. The carrying amount of the company's fixed assets is tested as soon as changed conditions show that a need for impairment has arisen. Key sources of estimation uncertainty Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome. There are no material balances in the financial statements which involve a significant degree of estimation by management. As such no key sources of estimation uncertainty are disclosed.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all material timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Foreign currencies
Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.
Operating leases
Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.
Intangible assets
Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses. Any intangible assets carried at revalued amounts, are recorded at the fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses. Intangible assets acquired as part of a business combination are only recognised separately from goodwill when they arise from contractual or other legal rights, are separable, the expected future economic benefits are probable and the cost or value can be measured reliably.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Computer equipment | - | 33% straight line

Financial instruments
The company holds basic financial instruments as defined in FRS102. The financial assets and financial liabilities of the company and their measurement basis are as follows: Financial assets - trade and other debtors are basic financial instruments and are debt instruments measured at amortised cost. Prepayments are not financial instruments. Cash at bank is classified as a basic financial instrument and is measured at amortised cost. Financial liabilities - trade creditors, accruals and other creditors are financial instruments, and are measured at amortised cost. Taxation and social security are not included in the financial instruments disclosure definition.
4. Turnover
Turnover arises from:

| 2024 | 2023
| £ | £
Sale of goods | 1,083,276 | 1,482,468
| ------------ | ------------

The whole of the turnover is attributable to the principal activity of the company wholly undertaken in the United Kingdom.
5. Operating (loss)/profit
Operating profit or loss is stated after charging:

| 2024 | 2023
| £ | £
Depreciation of tangible assets | 1,320 | 835
Foreign exchange differences | 4,035 | 25,628
Auditors remuneration | 10,000 | –
| -------- | --------

6. Staff costs
The average number of persons employed by the company during the year, including the directors, amounted to:

| 2024 | 2023
| No. | No.
Administrative staff | 2 | 3
| ---- | ----

The aggregate payroll costs incurred during the year, relating to the above, were:

| 2024 | 2023
| £ | £
Wages and salaries | 213,999 | 26,627
Social security costs | 11,897 | 286
Other pension costs | 33,524 | 16,000
| --------- | --------
| 259,420 | 42,913
| --------- | --------

7. Directors' remuneration
The directors' aggregate remuneration in respect of qualifying services was:

| 2024 | 2023
| £ | £
Remuneration | 189,149 | 26,627
Company contributions to defined contribution pension plans | 33,525 | –
| --------- | --------
| 222,674 | 26,627
| --------- | --------

8. Interest payable and similar expenses

| 2024 | 2023
| £ | £
Interest on banks loans and overdrafts | 11,926 | 16,476
Interest due to group undertakings | 17,379 | –
| -------- | --------
| 29,305 | 16,476
| -------- | --------

9. Tax on (loss)/profit
Major components of tax expense

| 2024 | 2023
| £ | £

Deferred tax:

Origination and reversal of timing differences | 411,390 | 60,334
| --------- | --------
Tax on (loss)/profit | 411,390 | 60,334
| --------- | --------

Reconciliation of tax expense
The tax assessed on the (loss)/profit on ordinary activities for the year is higher than (2023: higher than) the standard rate of corporation tax in the UK of 25 % (2023: 25 %).

| 2024 | 2023
| £ | £
(Loss)/profit on ordinary activities before taxation | ( 121,678) | 207,091
| --------- | ---------
(Loss)/profit on ordinary activities by rate of tax | ( 30,419) | 51,773
Effect of expenses not deductible for tax purposes | 1,737 | –
Effect of capital allowances and depreciation | ( 1,086) | –
Utilisation of tax losses | – | 8,561
Unused tax losses | 441,158 | –
| --------- | ---------
Tax on (loss)/profit | 411,390 | 60,334
| --------- | ---------

10. Dividends

| 2024 | 2023
| £ | £
Dividends paid during the year (excluding those for which a liability existed at the end of the prior year ) | 153,236 | 240,000
| --------- | ---------

11. Intangible assets

| Computer software
| £
Cost |
At 1 January 2024 | 225,877
Additions | –
Disposals | ( 225,877)
| ---------
At 31 December 2024 | –
| ---------
Amortisation |
At 1 January 2024 | 225,877
Charge for the year | –
Disposals | ( 225,877)
| ---------
At 31 December 2024 | –
| ---------
Carrying amount |
At 31 December 2024 | –
| ---------
At 31 December 2023 | –
| ---------

12. Tangible assets

| Equipment | Total
| £ | £
Cost |  |
At 1 January 2024 and 31 December 2024 | 3,962 | 3,962
| ------- | -------
Depreciation |  |
At 1 January 2024 | 1,626 | 1,626
Charge for the year | 1,320 | 1,320
| ------- | -------
At 31 December 2024 | 2,946 | 2,946
| ------- | -------
Carrying amount |  |
At 31 December 2024 | 1,016 | 1,016
| ------- | -------
At 31 December 2023 | 2,336 | 2,336
| ------- | -------

13. Debtors

| 2024 | 2023
| £ | £
Trade debtors | 54,893 | 170,447
Deferred tax asset | – | 411,390
Prepayments and accrued income | 24,608 | 546
Other debtors | 5,885 | 135,728
| -------- | ---------
| 85,386 | 718,111
| -------- | ---------

14. Creditors: amounts falling due within one year

| 2024 | 2023
| £ | £
Bank loans and overdrafts | 30,599 | 34,227
Trade creditors | 15,169 | 4,725
Accruals and deferred income | 74,424 | 203,925
Social security and other taxes | 15,705 | –
Director loan accounts | 1,248 | 624
Other creditors | 10,917 | 16,000
| --------- | ---------
| 148,062 | 259,501
| --------- | ---------

15. Creditors: amounts falling due after more than one year

| 2024 | 2023
| £ | £
Bank loans and overdrafts | 36,565 | 67,516
Amounts owed to group undertakings | 600,000 | –
| --------- | --------
| 636,565 | 67,516
| --------- | --------

16. Deferred tax
The deferred tax included in the statement of financial position is as follows:

| 2024 | 2023
| £ | £
Included in debtors (note 13) | – | 411,390
| ---- | ---------

The deferred tax account consists of the tax effect of timing differences in respect of:

| 2024 | 2023
| £ | £
Accelerated capital allowances | – | 1,111
Unused tax losses | – | 410,279
| ---- | ---------
| – | 411,390
| ---- | ---------

At the year end the company had unrecognised deferred tax asset of £443k (2023 £2k).
17. Called up share capital
Issued, called up and fully paid

| 2024 | 2023
| No. | £ | No. | £
Ordinary shares of £ 0.01 each | 2,940 | 29 | – | –
A Ordinary shares of £ 0.01 (2023 - £ 1) each | 3,060 | 31 | 40 | 40
B Ordinary shares of £– (2023 - £1) each | – | – | 40 | 40
C Ordinary shares of £– (2023 - £1) each | – | – | 1 | 1

D Ordinary shares of £– (2023 - £1) each | – | – | 20 | 20
| ------- | ---- | ---- | ----
| 6,000 | 60 | 101 | 101
| ------- | ---- | ---- | ----

18. Reserves
Profit and loss account - This reserve records retained earnings and accumulated losses. During the year the company repurchased shares and carried out a sub-division and re-designation of share capital.
19. Operating leases
The total future minimum lease payments under non-cancellable operating leases are as follows:

| 2024 | 2023
| £ | £
Not later than 1 year | 3,098 | 6,196
Later than 1 year and not later than 5 years | – | 3,098
| ------- | -------
| 3,098 | 9,294
| ------- | -------

20. Related party transactions
Amounts paid to the directors as remuneration has been disclosed in note 6. During the year there was a loan to R Hill (a former director). The opening balance owed to the company was £133,532, no interest was charged and the loan was fully repaid in the year. At the year end the company owed W Glynn-Jones £624 (2023 £312) and the company owed S Mcloughlin £624 (2023 £312). Dividends paid to the directors in their capacity as shareholders during the year amounted to £153,236 (2023 - £240,000). Amounts owed to the ultimate parent company, Advantage Smollen Limited, amounted to £617,379 (2023 - £0). 51% of the issued share capital of Send Me A Sample Limited was sold to ASMR Holdings Limited in the year.
21. Controlling party
The company's immediate parent is ASMR Holdings Limited , incorporated in United Kingdom. Its registered office is 650 Wharfedale Road, Winnersh Triangle, Wokingham, Berkshire, United Kingdom, RG41 5TP . Advantage Smollan Limited is the parent of the smallest group which includes the Company in its consolidated financial statements. copies of the consolidated financial statements can be obtained from its registered office address at 650 Wharfedale Road, Winnersh Triangle, Wokingham, Berkshire, United Kingdom, RG41 5TP. The ultimate parent undertaking and controlling party is Frontier Services Trust , a trust created in Jersey. The largest group to consolidate these financial statements is Global Smollan Holdings Limited a company incorporated in Mauritius. These accounts are not publicly available.