| REGISTERED NUMBER: |
| UNAUDITED FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 30 SEPTEMBER 2025 |
| FOR |
| UPLOAD MEDIA LTD |
| REGISTERED NUMBER: |
| UNAUDITED FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 30 SEPTEMBER 2025 |
| FOR |
| UPLOAD MEDIA LTD |
| UPLOAD MEDIA LTD (REGISTERED NUMBER: 09755546) |
| CONTENTS OF THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 30 SEPTEMBER 2025 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 3 |
| Chartered Accountants' Report | 7 |
| UPLOAD MEDIA LTD |
| COMPANY INFORMATION |
| FOR THE YEAR ENDED 30 SEPTEMBER 2025 |
| DIRECTOR: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Chartered Accountants |
| Chilworth Point |
| 1 Chilworth Road |
| Southampton |
| Hampshire |
| SO16 7JQ |
| UPLOAD MEDIA LTD (REGISTERED NUMBER: 09755546) |
| BALANCE SHEET |
| 30 SEPTEMBER 2025 |
| 2025 | 2024 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Tangible assets | 4 |
| CURRENT ASSETS |
| Debtors | 5 |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year | 6 |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CREDITORS |
| Amounts falling due after more than one year |
7 |
( |
) |
( |
) |
| PROVISIONS FOR LIABILITIES | ( |
) | ( |
) |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital |
| Retained earnings |
| The director acknowledges his 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 were approved by the director and authorised for issue on |
| UPLOAD MEDIA LTD (REGISTERED NUMBER: 09755546) |
| NOTES TO THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 30 SEPTEMBER 2025 |
| 1. | STATUTORY INFORMATION |
| Upload Media Ltd is a |
| The presentation currency of the financial statements is the Pound Sterling (£). |
| 2. | ACCOUNTING POLICIES |
| BASIS OF PREPARING THE FINANCIAL STATEMENTS |
| TURNOVER |
| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. |
| TANGIBLE FIXED ASSETS |
| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful |
| life. |
| Fixtures and fittings - 20% on cost |
| Motor vehicles - 25% on cost or straight line over the life of the lease for right of use assets |
| Computer equipmt & website - 20% on cost |
| Plant and machinery - 20% on cost |
| Short leasehold - 2% on cost or straight line over the life of the lease for right of use assets |
| TAXATION |
| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. |
| Current or deferred taxation assets and liabilities are not discounted. |
| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date. |
| DEFERRED TAX |
| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. |
| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference. |
| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. |
| HIRE PURCHASE AND LEASING COMMITMENTS |
| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter. |
| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability. |
| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease. |
| PENSION COSTS AND OTHER POST-RETIREMENT BENEFITS |
| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate. |
| UPLOAD MEDIA LTD (REGISTERED NUMBER: 09755546) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 30 SEPTEMBER 2025 |
| 2. | ACCOUNTING POLICIES - continued |
| EARLY ADOPTION OF AMENDMENTS TO FRS 102 LEASE ACCOUNTING |
| On 27 March 2024, the Financial Reporting Council (FRC) issued amendments to FRS 102 as part of its periodic review, including significant changes to Section 20: Leases. These amendments are effective for accounting periods beginning on or after 1 January 2026, with early adoption permitted provided all amendments are applied simultaneously. |
| The company has elected to early adopt the revised lease accounting requirements under Section 20 of FRS 102 for the year ended 30 September 2025. As a result, the company has applied the new on-balance sheet lease accounting model for lessees, recognising a right-of-use asset and a corresponding lease liability for applicable lease contracts. |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| 4. | TANGIBLE FIXED ASSETS |
| Fixtures |
| Short | Plant and | and |
| leasehold | machinery | fittings |
| £ | £ | £ |
| COST |
| At 1 October 2024 | 14,869 | 8,395 | 34,070 |
| Additions |
| Disposals | ( |
) |
| At 30 September 2025 |
| DEPRECIATION |
| At 1 October 2024 |
| Charge for year |
| Eliminated on disposal | ( |
) |
| At 30 September 2025 |
| NET BOOK VALUE |
| At 30 September 2025 |
| At 30 September 2024 |
| Computer |
| Motor | equipmt & |
| vehicles | website | Totals |
| £ | £ | £ |
| COST |
| At 1 October 2024 | 198,570 |
| Additions |
| Disposals | ( |
) | ( |
) |
| At 30 September 2025 |
| DEPRECIATION |
| At 1 October 2024 |
| Charge for year |
| Eliminated on disposal | ( |
) | ( |
) |
| At 30 September 2025 |
| NET BOOK VALUE |
| At 30 September 2025 |
| At 30 September 2024 |
| UPLOAD MEDIA LTD (REGISTERED NUMBER: 09755546) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 30 SEPTEMBER 2025 |
| 4. | TANGIBLE FIXED ASSETS - continued |
| Fixed assets, included in the above, which are held under hire purchase contracts and finance leases are as follows: |
| Short | Motor |
| leasehold | vehicles | Totals |
| £ | £ | £ |
| COST |
| At 1 October 2024 | 48,990 |
| Additions | 114,928 |
| At 30 September 2025 | 163,918 |
| DEPRECIATION |
| Charge for year | 47,158 |
| At 30 September 2025 | 32,066 | 47,158 |
| NET BOOK VALUE |
| At 30 September 2025 | 18,705 | 116,760 |
| At 30 September 2024 | - | 48,990 |
| 5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Trade debtors |
| Amounts owed by associates |
| Other debtors |
| VAT |
| Prepayments |
| 6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Hire purchase contracts and finance leases |
| Trade creditors |
| Amounts owed to associates | 164,127 | 144,127 |
| Tax |
| Other creditors |
| Directors' current accounts |
| Accrued expenses |
| 7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Hire purchase contracts and finance leases |
| UPLOAD MEDIA LTD (REGISTERED NUMBER: 09755546) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 30 SEPTEMBER 2025 |
| 8. | RELATED PARTY DISCLOSURES |
| The company is charged management fees by an associated company, in the current year these amounted to £417,500 (2024 £165,000). |
| At the beginning of the year this company was owed £1,925 by an associated company totalling, no repayments were made in the year so at the year end the company was owed £1,925 by the associated company. No interest is being charged and the full amount is repayable on demand. |
| At the beginning of the year an associated company was owed £144,127, no repayments were made in the year so at the year end this company owed £144,127 to the associated company. No interest is being charged and the full amount is repayable on demand. |
| During the year this company made payments on behalf of an associated company of £384. No repayments were made in the year so at the year end the company was owed £384 by the associated company. No interest is being charged and the full amount is repayable on demand. |
| During the year this company received funds of £20,000 from an associated company. No repayments were made in the year so at the year end the company owed £20,000 to the associated company. No interest is being charged and the full amount is repayable on demand. |
| 9. | ULTIMATE CONTROLLING PARTY |
| The ultimate controlling party is |
| 10. | PENSION LIABILITY |
| The company operates a defined contribution pension scheme, the assets of which are held separately from |
| those of the company in an independently administered fund. At the balance sheet date, unpaid contributions of £1,591 (2024: £1,231) were due to the pension fund. They are included in other creditors. |
| CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR |
| ON THE UNAUDITED FINANCIAL STATEMENTS OF |
| UPLOAD MEDIA LTD |
| The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies. |
| In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Upload Media Ltd for the year ended 30 September 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us. |
| As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance. |
| This report is made solely to the director of Upload Media Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Upload Media Ltd and state those matters that we have agreed to state to the director of Upload Media Ltd in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Upload Media Ltd and its director for our work or for this report. |
| It is your duty to ensure that Upload Media Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Upload Media Ltd. You consider that Upload Media Ltd is exempt from the statutory audit requirement for the year. |
| We have not been instructed to carry out an audit or a review of the financial statements of Upload Media Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements. |
| Chartered Accountants |
| Chilworth Point |
| 1 Chilworth Road |
| Southampton |
| Hampshire |
| SO16 7JQ |
| Date: ............................................. |