McMedia UK Limited - Filleted accounts

Registered number

06994120

McMedia UK Limited

Report and Accounts

31 December 2025

Applied Accountancy Limited

McMedia UK Limited
Registered number:	06994120
Balance Sheet
as at 31 December 2025

	Notes		2025		2024
			£		£
Fixed assets
Tangible assets	3		33,058		20,360

Current assets
Debtors	4	15,776		21,949
Cash at bank and in hand		196,702		209,191
		212,478		231,140

Creditors: amounts falling due within one year	5	(25,339)		(46,475)

Net current assets			187,139		184,665

Net assets			220,197		205,025

Capital and reserves
Called up share capital			5		5
Own Shares			1		1
Profit and loss account			220,191		205,019

Shareholder's funds			220,197		205,025

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Andrew Mcdouall
Director
Approved on 6 March 2036

McMedia UK Limited
Notes to the Accounts
for the year ended 31 December 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland. The presentation currency is £ sterling.

	Revenue Recognition
	Revenue is recognised when services have been provided to customers such that risks and rewards of ownership have transferred to them.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Furniture & Equipment	25% on a reducing balance basis
	Motor Vehicles	25% on a reducing balance basis

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference. Current and deferred tax assets and liabilities are not discounted.


2	Employees			2025	2024
				Number	Number

	Average number of persons employed by the company			1	2


3	Tangible fixed assets

		Land and buildings	Plant and machinery etc	Motor vehicles	Total
		£	£	£	£
	Cost
	At 1 January 2025	-	12,831	41,178	54,009
	Additions	15,383	3,208	-	18,591
	At 31 December 2025	15,383	16,039	41,178	72,600

	Depreciation
	At 1 January 2025	-	9,842	23,807	33,649
	Charge for the year	-	1,550	4,343	5,893
	At 31 December 2025	-	11,392	28,150	39,542

	At 31 December 2025	15,383	4,647	13,028	33,058
	At 31 December 2024	-	2,989	17,371	20,360



4	Debtors			2025	2024
				£	£

	Trade debtors			13,528	20,179
	Other debtors			2,248	1,770
				15,776	21,949


5	Creditors: amounts falling due within one year			2025	2024
				£	£

	Corporation tax			15,770	29,298
	Other taxes and social security costs			7,815	15,493
	Other creditors			1,754	1,684
				25,339	46,475


6	Other information

	McMedia UK Limited is a private company limited by shares and incorporated in England. Its registered office is:
	50a Clifford Way
	Maidstone
	Kent
	ME16 8GD