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REGISTERED NUMBER: 12915944 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

NICHE MEDIA GLOBAL LIMITED

NICHE MEDIA GLOBAL LIMITED (REGISTERED NUMBER: 12915944) |

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 |

| NICHE MEDIA GLOBAL LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 30 SEPTEMBER 2025

| DIRECTORS: | T Davidson

| Mrs M A D Davidson

| REGISTERED OFFICE: | 22 Elnathan Mews

| London

| W9 2JE

| REGISTERED NUMBER: | 12915944 (England and Wales)

| ACCOUNTANTS: | Galloways Accounting (Hove) Limited

| 15 West Street

| Brighton

| East Sussex

| BN1 2RL

NICHE MEDIA GLOBAL LIMITED (REGISTERED NUMBER: 12915944) |

BALANCE SHEET

30 SEPTEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 25 |  | 313 |  |

Investments | 5 | 14,789 |  | 11,407 |  |

14,814 |  | 11,720 |  |

CURRENT ASSETS

Debtors | 6 | 18,677 |  | 76,922 |  |

Cash at bank | 68,948 |  | 122,385 |  |

87,625 |  | 199,307 |  |

CREDITORS

Amounts falling due within one year | 7 | 71,591 |  | 88,381 |  |

NET CURRENT ASSETS | 16,034 |  | 110,926 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 30,848 |  | 122,646 |  |

PROVISIONS FOR LIABILITIES | 6 |  | 78 |  |

NET ASSETS | 30,842 |  | 122,568 |  |

CAPITAL AND RESERVES

Called up share capital | 1 |  | 1 |  |

Fair value reserve | 8 | 9,425 |  | 2,963 |  |

Retained earnings | 21,416 |  | 119,604 |  |

30,842 |  | 122,568 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 May 2026 and were signed on its behalf by:

T Davidson - Director

NICHE MEDIA GLOBAL LIMITED (REGISTERED NUMBER: 12915944) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. | STATUTORY INFORMATION

| Niche Media Global Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| 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 as modified by the revaluation of certain assets.

| Turnover

| Turnover represents sales of services net of VAT. Turnover is recognised at the point the customer is entitled to consideration.

| 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.

| Computer equipment - 33% on cost

| Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

| The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or is there is an indication of a significant change since the last reporting date.

| Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

| 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

| 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.

NICHE MEDIA GLOBAL LIMITED (REGISTERED NUMBER: 12915944) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 2 ) .

4. | TANGIBLE FIXED ASSETS

| Computer

| equipment

£ |

| COST

| At 1 October 2024

| and 30 September 2025 | 1,799 |  |

| DEPRECIATION

| At 1 October 2024 | 1,486 |  |

| Charge for year | 288 |  |

| At 30 September 2025 | 1,774 |  |

| NET BOOK VALUE

| At 30 September 2025 | 25 |  |

| At 30 September 2024 | 313 |  |

5. | FIXED ASSET INVESTMENTS

| Other

| investments

£ |

| COST OR VALUATION

| At 1 October 2024 | 11,407 |  |

| Additions | 3,404 |  |

| Disposals | (6,484 | ) |

| Revaluations | 6,462 |  |

| At 30 September 2025 | 14,789 |  |

| NET BOOK VALUE

| At 30 September 2025 | 14,789 |  |

| At 30 September 2024 | 11,407 |  |

| Cost or valuation at 30 September 2025 is represented by:

| Other

| investments

£ |

| Valuation in 2024 | 2,963 |  |

| Valuation in 2025 | 6,462 |  |

| Cost | 5,364 |  |

14,789 |  |

| If fixed asset investments had not been revalued they would have been included at the following historical cost:

2025 | 2024 |

£ | £ |

| Cost | 8,327 |  | 8,444 |  |

| Fixed asset investments were valued on an open market basis on 30 September 2025 by the director .

NICHE MEDIA GLOBAL LIMITED (REGISTERED NUMBER: 12915944) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 5,396 |  | 39,098 |  |

| Other debtors | 1,160 |  | 27,846 |  |

| VAT | 2,968 |  | 9,172 |  |

| Accrued income | 9,153 |  | 806 |  |

18,677 |  | 76,922 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Tax | 57,356 |  | 77,619 |  |

| Social security and other taxes | 1,229 |  | - |  |

| Directors' loan accounts | 10,113 |  | 10,088 |  |

| Accrued expenses | 2,893 |  | 674 |  |

71,591 |  | 88,381 |  |

8. | RESERVES

| Fair

| value

| reserve

£ |

| At 1 October 2024 | 2,963 |  |

| Transfer of reserves in year | 6,462 |  |

| At 30 September 2025 | 9,425 |  |

9. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| During the year, T Davidson decreased his loan to the company. As at 30 September 2025, the company owed him £8,795 (2024: £9,040). This balance represented the maximum amount outstanding during the year and the loan is interest free and repayable on demand.

| During the year, M Davidson increased her loan to the company. As at 30 September 2025, the company owed her £1,318 (2024: £1,048). This balance represented the maximum amount outstanding during the year and the loan is interest free and repayable on demand.

10. | ULTIMATE CONTROLLING PARTY

| The controlling party is T Davidson.

| This was by virtue of his 100% holding of the issued share capital.