REGISTERED NUMBER: 12915944 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

NICHE MEDIA GLOBAL LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

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

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

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.

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 .

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.