REGISTERED NUMBER: SC207847 (Scotland)

Financial Statements for the Year Ended 31 August 2025

for

IMPRESS INTERNATIONAL MEDIA LTD.

Page

Balance Sheet

1

Notes to the Financial Statements

2

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

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.

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

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