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Registered number: 09142260
Vicarious Media Limited
Unaudited Financial Statements
For The Year Ended 31 July 2025
Beresfords
Chartered Certified Accountants
1-2 Rhodium Point
Spindle Close
Hawkinge, Folkestone
Kent
CT18 7TQ
Vicarious Media Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Vicarious Media Limited
Balance Sheet
As At 31 July 2025
Balance Sheet
Registered number: 09142260

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 4,841 |  | 8,990
Tangible Assets | 5 |  | 48,230 |  | 55,670
|  |  | 53,071 |  | 64,660
CURRENT ASSETS
Stocks | 6 | 18,416 |  | 5,054 |
Debtors | 7 | 4,661 |  | 3,765 |
Cash at bank and in hand |  | 9,895 |  | 12,540 |
|  | 32,972 |  | 21,359 |
Creditors: Amounts Falling Due Within One Year | 8 | (67,512 ) |  | (33,281 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (34,540 ) |  | (11,922 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 18,531 |  | 52,738
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (4,585 ) |  | (5,587 )
NET ASSETS |  |  | 13,946 |  | 47,151
CAPITAL AND RESERVES
Called up share capital | 9 |  | 2 |  | 2
Profit and Loss Account |  |  | 13,944 |  | 47,149
SHAREHOLDERS' FUNDS |  |  | 13,946 |  | 47,151

Page 1
Page 2
Vicarious Media Limited
Balance Sheet (continued)
As At 31 July 2025
For the 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.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 C Doree Director | Miss M George Director
03/03/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Vicarious Media Limited
Notes to the Financial Statements
For The Year Ended 31 July 2025
Notes to the Financial Statements
1. General Information
Vicarious Media Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09142260 . The registered office is Unit 1, North Close Business Centre, Shorncliffe Industrial Estate, North Close, Folkestone, Kent, CT20 3UH.
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.
The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £1.
2.2. Significant judgements and estimations
No judgements have been made in the process of applying the accounting policies that have had a significant effect on the amounts recognised in the financial statements.
No key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date which have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year have been made.
2.3. 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.
2.4. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of 10 years.
2.5. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are trademarks. These are amortised to the profit and loss account over their estimated economic life of 10 years.
2.6. 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:

Freehold | 20 years straight line
Plant & Machinery | 20% straight line
Motor Vehicles | 25%/12.5% reducing balance
Fixtures & Fittings | 20% straight line
Computer Equipment | 33% straight line

2.7. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
Page 3
Page 4
Vicarious Media Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
2.8. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
2.9. Interest Payable
Finance costs are charged to the profit and loss account over the term of the debt using the effective interest method so that 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.
2.10. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.11. 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.
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.
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 assets reflect 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.12. Debtors and creditors
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in administrative expenses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Intangible Assets

| Goodwill | Other | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 August 2024 | 40,746 | 746 | 41,492
As at 31 July 2025 | 40,746 | 746 | 41,492
Amortisation
As at 1 August 2024 | 31,918 | 584 | 32,502
Provided during the period | 4,074 | 75 | 4,149
As at 31 July 2025 | 35,992 | 659 | 36,651

...CONTINUED
Page 4
Page 5
Vicarious Media Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025

Net Book Value
As at 31 July 2025 | 4,754 | 87 | 4,841
As at 1 August 2024 | 8,828 | 162 | 8,990

5. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Motor Vehicles | Fixtures & Fittings
| £ | £ | £ | £
Cost
As at 1 August 2024 | 43,373 | 16,269 | 46,735 | 14,683
Additions | - | - | - | -
As at 31 July 2025 | 43,373 | 16,269 | 46,735 | 14,683
Depreciation
As at 1 August 2024 | 17,107 | 16,269 | 18,924 | 14,683
Provided during the period | 2,168 | - | 6,538 | -
As at 31 July 2025 | 19,275 | 16,269 | 25,462 | 14,683
Net Book Value
As at 31 July 2025 | 24,098 | - | 21,273 | -
As at 1 August 2024 | 26,266 | - | 27,811 | -

| Computer Equipment | Total
--- | --- | ---
| £ | £
Cost
As at 1 August 2024 | 14,422 | 135,482
Additions | 2,075 | 2,075
As at 31 July 2025 | 16,497 | 137,557
Depreciation
As at 1 August 2024 | 12,829 | 79,812
Provided during the period | 809 | 9,515
As at 31 July 2025 | 13,638 | 89,327
Net Book Value
As at 31 July 2025 | 2,859 | 48,230
As at 1 August 2024 | 1,593 | 55,670

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Finished goods | 18,416 |  | 5,054

Page 5
Page 6
Vicarious Media Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 459 |  | 822
Other debtors | 4,202 |  | 2,943
| 4,661 |  | 3,765

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 31,930 |  | 19,171
Other creditors | 34,522 |  | 13,857
Taxation and social security | 1,060 |  | 253
| 67,512 |  | 33,281

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

10. Pension Commitments
The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund.
During the year the charge to the profit and loss account in respect of defined contribution schemes was £706.
At the balance sheet date contributions of £137 (2024 £137) were due to the fund and are included in creditors.
Page 6