1.
General Information
Radiomonitor Limited
is a private company, limited by shares, incorporated in England & Wales, registered number
04556204
. The registered office is 84 Springbank Road, London, SE13 6SX.
2.
Accounting Policies
2.1.
Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3.
Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
| Computer Equipment |
|
2.4.
Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.5.
Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3.
Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 3)
Radiomonitor Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
4.
Tangible Assets
| Computer Equipment | |
|---|---|
| £ | |
| Cost | |
| As at 1 January 2025 |
|
| As at 31 December 2025 |
|
| Depreciation | |
| As at 1 January 2025 |
|
| Provided during the period |
|
| As at 31 December 2025 |
|
| Net Book Value | |
| As at 31 December 2025 |
|
| As at 1 January 2025 |
|
5.
Investments
| Listed | |
|---|---|
| £ | |
| Cost or Valuation | |
| As at 1 January 2025 |
|
| Additions |
|
| Disposals |
( |
| Revaluations |
|
| As at 31 December 2025 |
|
| Provision | |
| As at 1 January 2025 |
|
| As at 31 December 2025 |
|
| Net Book Value | |
| As at 31 December 2025 |
|
| As at 1 January 2025 |
|
6.
Debtors
| 2025 | 2024 | ||
|---|---|---|---|
| £ | £ | ||
| Due within one year | |||
| Trade debtors |
|
|
|
| Amounts owed by group undertakings | 3,253,712 | 1,049,872 | |
| Other debtors | 37,868 | 378,725 | |
|
|
|
||
Radiomonitor Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
7.
Creditors: Amounts Falling Due Within One Year
| 2025 | 2024 | ||
|---|---|---|---|
| £ | £ | ||
| Trade creditors |
|
|
|
| Corporation tax |
|
|
|
| Other taxes and social security |
|
- | |
| Other creditors |
|
|
|
| Accruals and deferred income |
|
|
|
|
|
|
||
8.
Provisions for Liabilities
| Deferred Tax | Total | |
|---|---|---|
| £ | £ | |
| As at 1 January 2025 |
|
191 |
| Utilised |
( |
(76) |
| Balance at 31 December 2025 |
|
115 |
10.
Reserves
|
Retained earnings
|
Capital redemption reserve
|
Totals
|
||
|
£
|
£
|
£
|
||
|
At 1 January 2025
|
3,826,038
|
1
|
3,826,039
|
|
|
Profit for the year
|
569,580
![1](data:image/svg+xml;utf8,<svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 80 2" preserveAspectRatio="none"> <line x1="0" y1="1" x2="80" y2="1" stroke="black" shape-rendering="crispEdges"/> </svg>){kind=small}
|
-
|
569,580
|
|
|
At 31 December 2025
|
4,395,618
![1](data:image/svg+xml;utf8,<svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 80 5" preserveAspectRatio="none"> <line x1="0" y1="1" x2="80" y2="1" stroke="black" shape-rendering="crispEdges"/> <line x1="0" y1="4" x2="80" y2="4" stroke="black" shape-rendering="crispEdges"/> </svg>){kind=small}
|
1
|
4,395,619
|
11.
Related Party Transactions
11.
Related Party Transactions - continued
XL Media Technologies Limited
XL Media Technologies Limited is registered in England and Wales, and the company registration number is 04314505.
A company of which Mr P von Oppen is a director and shareholder.
During the year, the company was owed £1,096,560 (2024: £546,409) from XL Media Technologies Limited.
The above loan is interest free and repayable on demand.
Murvagh Ltd
Murvagh Ltd is registered in England and Wales, and the company registration number is 14372637.
A company of which Mr P von Oppen is a director and shareholder.
During the year, the company was owed £507,152 (2024: £503,463) from Murvagh Ltd.
...CONTINUED
Radiomonitor Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
The above loan is interest free and repayable on demand.
Radiomonitor Holdings Limited
Radiomonitor Holdings Limited is registered in England and Wales, and the company registration number is 16890303.
A company of which Mr P von Oppen is a director and shareholder.
During the year, the company was owed £1,650,000 from Radiomonitor Holdings Limited.
The above loan is interest free and was repaid after the year-end.
12.
Ultimate Controlling Party
The company's ultimate controlling party is
Mr P von Oppen
.