A Way With Media 31/03/2026 iXBRL

Company registration number: 09419081

A Way With Media

Trading as A Way With Media Ltd

Unaudited financial statements

31 March 2026

A Way With Media

Contents

Directors and other information

Strategic report

Director's report

Statement of comprehensive income

Statement of financial position

Statement of changes in equity

Statement of cash flows

Notes to the financial statements

A Way With Media

Directors and other information


	Director	Mr Andrew Richardson


	Company number	09419081


	Business address	Old Rectory,
		Stourport Road,
		Great Witley,
		Worcestershire.
		WR6 6JP

A Way With Media

Strategic report

Year ended 31 March 2026

This report was approved by the board of directors on .................. and signed on behalf of the board by:

Mr Andrew Richardson

Director

A Way With Media

Director's report

Year ended 31 March 2026

The director presents his report and the unaudited financial statements of the company for the year ended 31 March 2026.

Director

The director who served the company during the year was as follows:

Mr Andrew Richardson

Dividends

The director does not recommends the payment of a dividend.

This report was approved by the board of directors on 29 April 2026 and signed on behalf of the board by:

Mr Andrew Richardson

Director

A Way With Media

Statement of comprehensive income

Year ended 31 March 2026

		2026	2025
	Note	£	£


Turnover	4	1,074,988	675,163
Change in stocks of finished goods and in work in progress		( 260,706)	( 243,899)
Own work capitalised		( 190,297)	( 74,021)
		_______	_______
		623,985	357,243

Raw materials		( 41,953)	( 26,821)
Other external charges		( 21,087)	( 76,629)
Staff costs	6	( 47,544)	( 28,368)
Depreciation and other amounts written off tangible and intangible fixed assets		( 24,007)	( 23,775)
Other operating expenses		( 148,082)	( 130,300)
		_______	_______
Operating profit	5	341,312	71,350

		_______	_______
Profit before taxation		341,312	71,350

Tax on profit		-	-
		_______	_______
Profit for the financial year		341,312	71,350
		_______	_______
User defined other comprehensive income movement 1		753,616	-
		_______	_______
Total comprehensive income for the year		1,094,928	71,350
		_______	_______

All the activities of the company are from continuing operations.

A Way With Media

Statement of financial position

31 March 2026

		2026		2025
	Note	£	£	£	£

Fixed assets
Tangible assets	9	313,223		337,057
Investments	10	179,326		206,972
		_______		_______
			492,549		544,029

Current assets
Debtors	11	127,355		162,524
Cash at bank and in hand		470,277		53,565
		_______		_______
		597,632		216,089
Creditors: amounts falling due
within one year	12	4,797		( 6,453)
		_______		_______
Net current assets			602,429		209,636
			_______		_______
Total assets less current liabilities			1,094,978		753,665

			_______		_______
Net assets			1,094,978		753,665
			_______		_______

Capital and reserves
Called up share capital	13		50		50
Revaluation reserve			753,616		-
Profit and loss account			341,312		753,615
			_______		_______
Shareholders funds			1,094,978		753,665
			_______		_______

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

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

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

These financial statements were approved by the board of directors and authorised for issue on 29 April 2026 , and are signed on behalf of the board by:

Mr Andrew Richardson

Director

Company registration number: 09419081

A Way With Media

Statement of changes in equity

Year ended 31 March 2026

	Called up share capital	Revaluation reserve	Profit and loss account	Total
	£	£	£	£


At 1 April 2024	50	-	682,265	682,315

Profit for the year			71,350	71,350
	_______	_______	_______	_______
Total comprehensive income for the year	-	-	71,350	71,350

	_______	_______	_______	_______
At 31 March 2025 and 1 April 2025	50	-	-	50

Profit for the year			341,312	341,312
Other comprehensive income for the year:
User defined other comprehensive income movement 1	-	753,616	-	753,616
	_______	_______	_______	_______
Total comprehensive income for the year	-	753,616	341,312	1,094,928

	_______	_______	_______	_______
At 31 March 2026	50	753,616	341,312	1,094,978
	_______	_______	_______	_______

A Way With Media

Statement of cash flows

Year ended 31 March 2026

	2026	2025
	£	£

Cash flows from operating activities
Profit for the financial year	341,312	71,350

Adjustments for:
Depreciation of tangible assets	24,007	23,775

Changes in:
Trade and other debtors	35,169	( 162,524)
Trade and other creditors	7,143	3,990
	_______	_______
Cash generated from operations	407,631	( 63,409)

Tax paid	( 18,356)	-
	_______	_______
Net cash from/(used in) operating activities	389,275	( 63,409)
	_______	_______


Cash flows from financing activities
Proceeds from borrowings	( 37)	2,463
	_______	_______
Net cash (used in)/from financing activities	( 37)	2,463
	_______	_______

Net increase/(decrease) in cash and cash equivalents	389,238	( 60,946)
Cash and cash equivalents at beginning of year	53,565	-
	_______	_______
Cash and cash equivalents at end of year	442,803	( 60,946)
	_______	_______

A Way With Media

Notes to the financial statements

Year ended 31 March 2026

1. General information

The company is a private company limited by shares, registered in England & Wales. The address of the registered office is .

2. Statement of compliance

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and 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.

Turnover

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.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, 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 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.

Research and development

Research expenditure is written off in the year in which it is incurred. Development expenditure incurred is capitalised as an intangible asset only when all of the following criteria are met: - It is technically feasible to complete the intangible asset so that it will be available for use or sale; - There is the intention to complete the intangible asset and use or sell it; - There is the ability to use or sell the intangible asset; - The use or sale of the intangible asset will generate probable future economic benefits; - There are adequate technical, financial and other resources available to complete the development and to use or sell the intangible asset; and - The expenditure attributable to the intangible asset during its development can be measured reliably. Expenditure that does not meet the above criteria is expensed as incurred.

Tangible assets

tangible assets are initially recorded at cost, and are 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. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.

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:

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Fixed asset investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses. Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

4. Turnover

The whole of the turnover is attributable to the principal activity of the company wholly undertaken in the United Kingdom.

5. Operating profit

Operating profit is stated after charging/(crediting):

	2026	2025
	£	£
Depreciation of tangible assets	24,007	23,775
Research and development expenditure written off	326	72
	_______	_______

6. Staff costs

The aggregate payroll costs incurred during the year were:

	2026	2025
	£	£
Wages and salaries	47,544	28,368
	_______	_______

7. Directors remuneration

The director's aggregate remuneration in respect of qualifying services was:

	2026	2025
	£	£
Remuneration	9,000	2,750
	_______	_______

8. Earnings per share

Basic earnings/(loss) per share

The earnings/(loss) and weighted average number of shares used in the calculation of basic earnings/(loss) per share are as follows:

	2026	2025
	£	£
Profit for the year attributable to the owners of the company	341,312	71,350
	_______	_______

Diluted earnings/(loss) per share

The earnings/(loss) and weighted average number of shares used in the calculation of diluted earnings/(loss) per share are as follows:

	2026	2025
	£	£
Earnings/(loss) used in calculation of basic earnings/(loss) per share	341,312	71,350
	_______	_______

9. Tangible assets

	Freehold property	Plant and machinery	Fixtures, fittings and equipment	Motor vehicles	Total
	£	£	£	£	£
Cost
At 1 April 2025 and 31 March 2026	204,540	1,060	39,210	121,734	366,544
	_______	_______	_______	_______	_______
Depreciation
At 1 April 2025	-	-	-	-	-
Charge for the year	682	534	15,192	36,913	53,321
	_______	_______	_______	_______	_______
At 31 March 2026	682	534	15,192	36,913	53,321
	_______	_______	_______	_______	_______
Carrying amount
At 31 March 2026	203,858	526	24,018	84,821	313,223
	_______	_______	_______	_______	_______
At 31 March 2025	204,540	1,060	39,210	121,734	366,544
	_______	_______	_______	_______	_______

10. Investments

	Loans to group undertakings	Loans to undertakings in which the company has a participating interest	Total
	£	£	£
Cost
At 1 April 2025 and 31 March 2026	( 8,630)	187,956	179,326
	_______	_______	_______
Impairment
At 1 April 2025 and 31 March 2026	-	-	-
	_______	_______	_______
Carrying amount
At 31 March 2026	( 8,630)	187,956	179,326
	_______	_______	_______
At 31 March 2025	( 8,630)	187,956	179,326
	_______	_______	_______

11. Debtors

	2026	2025
	£	£
Trade debtors	117,483	159,403
Other debtors	9,872	3,121
	_______	_______
	127,355	162,524
	_______	_______

12. Creditors: amounts falling due within one year

	2026	2025
	£	£
Trade creditors	11,133	3,990
Corporation tax	( 18,356)	-
Director loan accounts	2,426	2,463
	_______	_______
	( 4,797)	6,453
	_______	_______

13. Called up share capital

14. Analysis of changes in net debt

	At 1 April 2025	Cash flows	At 31 March 2026
	£	£	£
Cash and cash equivalents	53,565	416,712	470,277
Debt due within one year	(2,463)	37	(2,426)
	_______	_______	_______
	51,102	416,749	467,851
	_______	_______	_______

15. Directors advances, credits and guarantees