| Registered number: 11587539 | ||||||||
| FOR THE YEAR ENDED 31/08/2025 | ||||||||
| Prepared By: | ||||||||
| GT Accountants Ltd | ||||||||
| Unit 7 The Court House | ||||||||
| 72 Moorland Road | ||||||||
| Stoke-on-Trent | ||||||||
| Staffordshire | ||||||||
| ST6 1DY | ||||||||
| Positively Distinctive Media Limited | ||||||||
| ACCOUNTS | ||||||||
| FOR THE YEAR ENDED 31/08/2025 | ||||||||
| DIRECTORS | ||||||||
| REGISTERED OFFICE | ||||||||
| COMPANY DETAILS | ||||||||
| Private company limited by shares registered in EW - England and Wales, registered number 11587539 | ||||||||
| BANKERS | ||||||||
| Santander | ||||||||
| SOLICITORS | ||||||||
| Bowcock Cuerden llp | ||||||||
| ACCOUNTANTS | ||||||||
| GT Accountants Ltd | ||||||||
| Unit 7 The Court House | ||||||||
| 72 Moorland Road | ||||||||
| Stoke-on-Trent | ||||||||
| Staffordshire | ||||||||
| ST6 1DY | ||||||||
| Positively Distinctive Media Limited | ||||||||
| ACCOUNTS | ||||||||
| FOR THEYEARENDED31/08/2025 | ||||||||
| CONTENTS | ||||||||
| Page | ||||||||
| Balance Sheet | 3 | |||||||
| Notes To The Accounts | 4 | |||||||
| Positively Distinctive Media Limited | ||||||||
| BALANCE SHEET AT | ||||||||||
| 2025 | 2024 | |||||||||
| Notes | £ | £ | ||||||||
| FIXED ASSETS | ||||||||||
| Tangible assets | 3 | |||||||||
| Investment Assets | 4 | |||||||||
| CURRENT ASSETS | ||||||||||
| Debtors | 5 | |||||||||
| Cash at bank and in hand | ||||||||||
| 101,813 | 130,468 | |||||||||
| CREDITORS: Amounts falling due within one year | 6 | |||||||||
| NET CURRENT ASSETS | 69,284 | |||||||||
| TOTAL ASSETS LESS CURRENT LIABILITIES | ||||||||||
| CREDITORS: Amounts falling due after more than one year | 7 | - | 7,350 | |||||||
| PROVISIONS FOR LIABILITIES AND CHARGES | ||||||||||
| NET ASSETS | ||||||||||
| CAPITAL AND RESERVES | ||||||||||
| Called up share capital | 8 | |||||||||
| Share premium account | 9 | |||||||||
| Profit and loss account | (79,224) | (63,848) | ||||||||
| SHAREHOLDERS' FUNDS | ||||||||||
| Approved by the board on | ||||||||||
| Director | ||||||||||
| Positively Distinctive Media Limited | ||||||||
| NOTES TO THE ACCOUNTS | ||||||||||
| FOR THE YEAR ENDED 31/08/2025 | ||||||||||
| 1. ACCOUNTING POLICIES |
| 1a. Basis Of Accounting | ||||||||
| The accounts have been prepared under the historical cost convention. | ||||||||
| The accounts have been prepared in accordance with FRS102 - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 . | ||||||||
| 1b. Depreciation | ||||||||
| Equipment | straight line 25% | |||||||
| 1c. Pension Costs | ||||||||
| The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year. | ||||||||
| 1d. Foreign Currency | ||||||||
| Transactions in currencies, other than the functional currency of the company, are recorded at the rate of the exchange on the date the transaction occurred. Monetary items denominated in other currencies are translated at the rate prevailing at the end of the reporting period. All differences are taken to the profit and loss account. Non-monetary items that are measured at the historic cost in a foreign currency are not retranslated. | ||||||||
| 1e. Investments | ||||||||
| Fixed asset investments are shown at cost less amounts written off. | ||||||||
| Provisions are made for permanent fluctuations in value. | ||||||||
| 1f. Turnover | ||||||||
| Turnover represents the value of goods and services supplied by the company, net of value added tax and trade discounts. | ||||||||
| 2. EMPLOYEES | ||||||
| 2025 | 2024 | |||||
| No. | No. | |||||
| Average number of employees | 14 | |||||
| Positively Distinctive Media Limited | ||||||||
| 3. TANGIBLE FIXED ASSETS | ||||
| Equipment | Total | |||
| £ | £ | |||
| Cost | ||||
| At 01/09/2024 | 35,129 | 35,129 | ||
| Additions | 3,316 | 3,316 | ||
| At 31/08/2025 | 38,445 | 38,445 | ||
| Depreciation | ||||
| At 01/09/2024 | 23,346 | 23,346 | ||
| For the year | 5,798 | 5,798 | ||
| At 31/08/2025 | 29,144 | 29,144 | ||
| Net Book Amounts | ||||
| At 31/08/2025 | 9,301 | |||
| At 31/08/2024 | 11,783 | |||
| 4. FINANCIAL ASSETS | |||||||||
| Other | |||||||||
| Investments | Total | ||||||||
| £ | £ | ||||||||
| Cost | |||||||||
| At 01/09/2024 | 15,970 | 15,970 | |||||||
| At 31/08/2025 | 15,970 | 15,970 | |||||||
| Amortisation | |||||||||
| Net Book Amounts | |||||||||
| At 31/08/2025 | 15,970 | 15,970 | |||||||
| At 31/08/2024 | 15,970 | 15,970 | |||||||
| The company holds 100% of the share capital of Tapzia Limited; a software and online gaming company incorporated in England & Wales. The agregate amount of capital and reserves for this company as at 31 August 2025 were -£7,524 (31 August 2024 -£6,151). The loss after tax of Tapzia Limited for the period ended 31 August 2025 was £1,373 (2024: loss - £6,640). | |||||||||
| The company holds an investment in Backstage play Inc, a company incorporated in Canada. | |||||||||
| The company also hold investments in S Gaming Limited, and Live Play Games Limited, companies incorporated in England & wales. | |||||||||
| Positively Distinctive Media Limited | ||||||||
| 5. DEBTORS | 2025 | 2024 | ||||||
| £ | £ | |||||||
| Amounts falling due within one year | ||||||||
| Trade debtors | 41,109 | 15,101 | ||||||
| Amounts due from related parties | 37,116 | 36,271 | ||||||
| Prepayments | 2,600 | 943 | ||||||
| Accrued income | 9,254 | 1,966 | ||||||
| Deferred taxation | 1,304 | - | ||||||
| 91,383 | 54,281 | |||||||
| 6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | ||||||||
| 2025 | 2024 | |||||||
| £ | £ | |||||||
| VAT | 6,733 | 10,824 | ||||||
| PAYE control | 9,579 | 7,899 | ||||||
| Salaries and wages control | - | 19,043 | ||||||
| Directors current account | 539 | 539 | ||||||
| Bank Loan | 7,350 | 9,800 | ||||||
| Credit card | 1,784 | 2,470 | ||||||
| Trade creditors | 17,323 | 9,352 | ||||||
| Other creditors | 10,000 | - | ||||||
| Pension schemes | 1,421 | 1,257 | ||||||
| Deferred income | 283 | - | ||||||
| 55,012 | 61,184 | |||||||
| 7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR | ||||||||
| 2025 | 2024 | |||||||
| £ | £ | |||||||
| Bank loans (unsecured) >1yr | - | 7,350 | ||||||
| - | 7,350 | |||||||
| Positively Distinctive Media Limited | ||||||||
| 8. SHARE CAPITAL | 2025 | 2024 | ||||||
| £ | £ | |||||||
| Allotted, issued and fully paid: | ||||||||
| 1,632 | 1,632 | |||||||
| 1,632 | 1,632 | |||||||
| 9. SHARE PREMIUM ACCOUNT | 2025 | 2024 | ||||
| £ | £ | |||||
| Share premium account | 149,664 | 149,664 |