IRIS Accounts Production v26.1.0.640 SC207847 Board of Directors 1.9.24 31.8.25 31.8.25 false true false false true false Ordinary shares 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC207847 2024-08-31 SC207847 2025-08-31 SC207847 2024-09-01 2025-08-31 SC207847 2023-08-31 SC207847 2023-09-01 2024-08-31 SC207847 2024-08-31 SC207847 ns15:Scotland 2024-09-01 2025-08-31 SC207847 ns14:PoundSterling 2024-09-01 2025-08-31 SC207847 ns10:Director1 2024-09-01 2025-08-31 SC207847 ns10:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 SC207847 ns10:SmallEntities 2024-09-01 2025-08-31 SC207847 ns10:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 SC207847 ns10:SmallCompaniesRegimeForDirectorsReport 2024-09-01 2025-08-31 SC207847 ns10:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 SC207847 ns10:FullAccounts 2024-09-01 2025-08-31 SC207847 ns10:OrdinaryShareClass1 2024-09-01 2025-08-31 SC207847 ns5:CurrentFinancialInstruments 2025-08-31 SC207847 ns5:CurrentFinancialInstruments 2024-08-31 SC207847 ns5:ShareCapital 2025-08-31 SC207847 ns5:ShareCapital 2024-08-31 SC207847 ns5:RetainedEarningsAccumulatedLosses 2025-08-31 SC207847 ns5:RetainedEarningsAccumulatedLosses 2024-08-31 SC207847 ns10:RegisteredOffice 2024-09-01 2025-08-31 SC207847 ns5:FurnitureFittings 2024-08-31 SC207847 ns5:ComputerEquipment 2024-08-31 SC207847 ns5:FurnitureFittings 2024-09-01 2025-08-31 SC207847 ns5:ComputerEquipment 2024-09-01 2025-08-31 SC207847 ns5:FurnitureFittings 2025-08-31 SC207847 ns5:ComputerEquipment 2025-08-31 SC207847 ns5:FurnitureFittings 2024-08-31 SC207847 ns5:ComputerEquipment 2024-08-31 SC207847 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-08-31 SC207847 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-08-31 SC207847 ns5:WithinOneYear 2025-08-31 SC207847 ns5:WithinOneYear 2024-08-31 SC207847 ns10:OrdinaryShareClass1 2025-08-31

REGISTERED NUMBER: SC207847 (Scotland)

Financial Statements for the Year Ended 31 August 2025

for

IMPRESS INTERNATIONAL MEDIA LTD.

IMPRESS INTERNATIONAL MEDIA LTD. (REGISTERED NUMBER: SC207847)

Contents of the Financial Statements

for the Year Ended 31 August 2025

Page |

Balance Sheet | 1 |

Notes to the Financial Statements | 2 |

IMPRESS INTERNATIONAL MEDIA LTD. (REGISTERED NUMBER: SC207847)

Balance Sheet

31 August 2025

| 2025 |  | 2024

| Notes | £ | £ |

Fixed assets

Tangible assets | 4 | 5,030 |  | 5,110 |  |

Current assets

Debtors | 5 | 21,070 |  | 17,471 |  |

Cash at bank | 70,653 |  | 76,184 |  |

91,723 |  | 93,655 |  |

Creditors

Amounts falling due within one year | 6 | (6,625 | ) | (11,823 | ) |

Net current assets | 85,098 |  | 81,832 |  |

Total assets less current liabilities | 90,128 |  | 86,942 |  |

Provisions for liabilities | (956 | ) | (1,354 | ) |

Net assets | 89,172 |  | 85,588 |  |

Capital and reserves

Called up share capital | 8 | 2 |  | 2 |  |

Retained earnings | 89,170 |  | 85,586 |  |

Shareholders' funds | 89,172 |  | 85,588 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Profit & Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 April 2026 and were signed on its behalf by:

M J O'Kane - Director

IMPRESS INTERNATIONAL MEDIA LTD. (REGISTERED NUMBER: SC207847)

Notes to the Financial Statements

for the Year Ended 31 August 2025

1. | Statutory information

| Impress International Media Ltd. is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address are as below:

| Registered number: | SC207847

| Registered office: | 126 Oxgangs Road

| Edinburgh

| EH10 7AZ

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | Accounting policies

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable net of VAT and trade discounts. The policies adopted for the recognition of turnover are as follows:

| Rendering of services

| When the outcome of a transaction can be estimated reliably, turnover from media representation services is recognised by reference to the stage of completion at the balance sheet date.

| Where the outcome cannot be measured reliably, turnover is recognised only to the extent of the expenses recognised that are recoverable.

| Interest

| Interest income is recognised using the effective interest method.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Tenant's improvements - 10% straight line

| Office furniture & equipment - 15% reducing balance

| Computer equipment - 33% reducing balance

| Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the assets capable of operating as intended.

| Impairment

| Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

IMPRESS INTERNATIONAL MEDIA LTD. (REGISTERED NUMBER: SC207847)

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

2. | Accounting policies - continued

| Taxation

| Current taxation represents the amount of taxation payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the taxation rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred taxation represents the future taxation consequences of transactions and events recognised in the

| financial statements of current and previous periods. It is recognised in respect of all timing differences, with

| certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. Unrelieved taxation losses and other deferred taxation assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred taxation liabilities or other future taxable profits.

| Deferred taxation is measured using the taxation rates and laws that have been enacted or substantively enacted by the balance sheet date that are expected to apply to the reversal of timing differences.

| Pension costs and other post-retirement benefits

| The company operates money purchase (defined contribution) pension scheme. Contributions are charged against profits on the amounts payable for the year.

| Operating leases

| Rentals payable under operating leases are charged to the profit and loss account on a straight line basis over the period of the lease.

| Debtors and creditors receivable / payable within one year

| 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 other administrative expenses.

| Bank and cash

| Cash at bank and in hand includes cash and short term highly liquid investments with a short

| maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

| Foreign currency translation

| Transactions in foreign currencies are recorded at the rate of exchange ruling at the date of the transaction. Assets and liabilities denominated in foreign currencies are translated into Sterling at the rate of exchange ruling at the balance sheet date. All exchange differences are taken into account in arriving at the operating profit.

3. | Employees and directors

| The average number of employees during the year was 4 (2024 - 4 ) .

4. | Tangible fixed assets

| Office |

| furniture |  | Computer |

| & equipment |  | equipment |  | Totals

£ | £ | £ |

| Cost

| At 1 September 2024 | 7,325 |  | 3,682 |  | 11,007 |  |

| Additions | 1,024 |  | - |  | 1,024 |  |

| At 31 August 2025 | 8,349 |  | 3,682 |  | 12,031 |  |

| Depreciation

| At 1 September 2024 | 3,372 |  | 2,525 |  | 5,897 |  |

| Charge for year | 722 |  | 382 |  | 1,104 |  |

| At 31 August 2025 | 4,094 |  | 2,907 |  | 7,001 |  |

| Net book value

| At 31 August 2025 | 4,255 |  | 775 |  | 5,030 |  |

| At 31 August 2024 | 3,953 |  | 1,157 |  | 5,110 |  |

IMPRESS INTERNATIONAL MEDIA LTD. (REGISTERED NUMBER: SC207847)

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

5. | Debtors: amounts falling due within one year |

2025 | 2024 |

£ | £ |

| Trade debtors | 20,070 |  | 14,545 |  |

| Other debtors & prepayments | 1,000 |  | 2,926 |  |

21,070 |  | 17,471 |  |

6. | Creditors: amounts falling due within one year |

2025 | 2024 |

£ | £ |

| Trade creditors | 16 |  | - |  |

| Corporation tax | 771 |  | 3,537 |  |

| Taxation and social security | 1,114 |  | 3,470 |  |

| Accruals | 4,724 |  | 4,816 |  |

6,625 |  | 11,823 |  |

7. | Leasing agreements

| Minimum lease payments under non-cancellable operating leases fall due as follows:

2025 | 2024 |

£ | £ |

| Within one year | - |  | 10,800 |  |

8. | Called up share capital

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 2 | Ordinary shares | 1 | 2 |  | 2 |  |