Meredith Broadcast Audio Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 06791375 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Meredith Broadcast Audio Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

R D Meredith

REGISTERED OFFICE:

Coreley Mill

Coreley

Ludlow

Shropshire

SY8 3AU

REGISTERED NUMBER:

06791375 (England and Wales)

ACCOUNTANTS:

Grant Harrod Lerman Davis LLP

Chartered Accountants

Second Floor, Kirkland House

11-15 Peterborough Road

Harrow

Middlesex

HA1 2AX

FIXED ASSETS

Tangible assets

4

1,581,075

1,597,547

CURRENT ASSETS

Debtors

5

179,870

281,056

Cash at bank

863,656

781,579

1,043,526

1,062,635

CREDITORS

Amounts falling due within one year

6

(12,609

)

(55,886

)

NET CURRENT ASSETS

1,030,917

1,006,749

TOTAL ASSETS LESS CURRENT
LIABILITIES

2,611,992

2,604,296

CAPITAL AND RESERVES

Called up share capital

1

Retained earnings

2,611,991

2,604,295

SHAREHOLDERS' FUNDS

2,611,992

2,604,296

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

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 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 director and authorised for issue on 28 May 2026 and were signed by:

R D Meredith - Director

1.	STATUTORY INFORMATION

Meredith Broadcast Audio 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.

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.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

Turnover represents income receivable for the year, excluding value added tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

33% on reducing balance and 25% on cost

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

COST

At 1 January 2025

and 31 December 2025

1,561,963

1,178,709

2,740,672

DEPRECIATION

At 1 January 2025

-

1,143,125

Charge for year

-

16,472

At 31 December 2025

-

1,159,597

NET BOOK VALUE

At 31 December 2025

1,561,963

19,112

1,581,075

At 31 December 2024

1,561,963

35,584

1,597,547

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

8,674

9,744

Other debtors

171,196

271,312

179,870

281,056

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade creditors

(925

)

4,799

Taxation and social security

6,162

43,593

Other creditors

7,372

7,494

12,609

55,886

7.	RELATED PARTY DISCLOSURES

In order to run the company on a day to day basis the director operates a loan account between himself and the company. The balance owing to the director on his loan account at 31 December 2025 amounted to £107 (2024 - £131). No dividends were paid to Mr R Meredith during the year.

8.	ULTIMATE CONTROLLING PARTY

The company was under the control of the director and shareholder, Mr R Meredith, throughout the current year.