Hyperfine Media Ltd

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

Registered number: 08557352

		31 January 2026		30 June 2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		3,429		855

			3,429		855
CURRENT ASSETS
Debtors	6	14,953		9,013
Cash at bank and in hand		5,341		14,982

		20,294		23,995
Creditors: Amounts Falling Due Within One Year	7	(3,028 )		(5,720 )

NET CURRENT ASSETS (LIABILITIES)			17,266		18,275

TOTAL ASSETS LESS CURRENT LIABILITIES			20,695		19,130

PROVISIONS FOR LIABILITIES
Deferred Taxation	8		-		(162 )

NET ASSETS			20,695		18,968

CAPITAL AND RESERVES
Called up share capital	9		100		100
Revaluation reserve	10		3,158		-
Profit and Loss Account			17,437		18,868

SHAREHOLDERS' FUNDS			20,695		18,968

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Hyperfine Media Ltd

Balance Sheet (continued)

As At 31 January 2026

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

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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 Garth Haley

Director

30th March 2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Hyperfine Media Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08557352 . The registered office is 1 Adbaston Road, Cobra Court, Trafford Park, England , M32 0TP.

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.

2.2. Going Concern Disclosure

The directors believe that the going concern basis is not appropriate as the company has no realistic alternative but to cease trading and place the company into liquidation.

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 - Other Intangible

Other intangible assets is the prior purchase of goodwill. It is amortised to profit and loss account over its estimated economic life of 4 years.

2.5. 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:

Plant & Machinery	33.33% SL
Computer Equipment	25% SL

2.6. 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.

...CONTINUED

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Hyperfine Media Ltd

Notes to the Financial Statements (continued)

For the Period 1 July 2025 to 31 January 2026

2.6. Taxation - continued

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 period, 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.

2.7. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 1 (2025: 2)

4. Intangible Assets

	Other
	£
Cost
As at 1 July 2025	26,000
Disposals	(26,000 )

As at 31 January 2026	-

Amortisation
As at 1 July 2025	26,000
Disposals	(26,000 )

As at 31 January 2026	-

Net Book Value
As at 31 January 2026	-

As at 1 July 2025	-

5. Tangible Assets

	Plant & Machinery	Computer Equipment	Total
	£	£	£
Cost or Valuation
As at 1 July 2025	7,619	7,729	15,348
Disposals	(3,949 )	(4,979 )	(8,928 )
Revaluation	1,564	1,594	3,158

As at 31 January 2026	5,234	4,344	9,578

Depreciation
As at 1 July 2025	7,135	7,358	14,493
Provided during the period	132	372	504
Disposals	(3,868 )	(4,980 )	(8,848 )

As at 31 January 2026	3,399	2,750	6,149

...CONTINUED

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Hyperfine Media Ltd

Notes to the Financial Statements (continued)

For the Period 1 July 2025 to 31 January 2026

Net Book Value
As at 31 January 2026	1,835	1,594	3,429

As at 1 July 2025	484	371	855

6. Debtors

	31 January 2026	30 June 2025
	£	£
Due within one year
Trade debtors	12,615	5,760
Prepayments and accrued income	-	915
Corporation tax recoverable assets	2,338	2,338

	14,953	9,013

7. Creditors: Amounts Falling Due Within One Year

	31 January 2026	30 June 2025
	£	£
Trade creditors	-	816
Corporation tax	468	-
VAT	2,031	4,568
Other creditors	-	24
Accruals and deferred income	59	-
Director's loan account	470	312

	3,028	5,720

8. Deferred Taxation

The provision for deferred tax is made up as follows:

	31 January 2026	30 June 2025
	£	£
Other timing differences	-	162

9. Share Capital

	31 January 2026	30 June 2025
	£	£
Allotted, Called up and fully paid	100	100

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Hyperfine Media Ltd

Notes to the Financial Statements (continued)

For the Period 1 July 2025 to 31 January 2026

10. Reserves

	Revaluation reserve	Profit and Loss Account
	£	£
As at 1 July 2025	-	18,868
Profit for period	-	2,969

Surplus on revaluation	3,158	-

Other comprehensive income for the period	3,158	-

Total comprehensive income for the period	3,158	2,969

Dividends paid	-	(4,400)

As at 31 January 2026	3,158	17,437

Revaluation of Assets

Hyperfine Media Ltd's plant and computer equipment were revalued on 31 January 2026 to their fair value of £3,429. The surplus arising on the revaluation has been credited to the Revaluation Reserve within equity.

11. Period of Reporting and Comparability

The financial statements for the current period cover the seven (7) month period ended 31 January 2026. The comparative figures presented in the financial statements relate to the full year ended 30 June 2025.

Consequently, the items presented in the profit and loss account, and the related notes, are not entirely comparable.

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