K7 Media Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 06287925

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		3,683		4,911
Tangible Assets	5		59,034		73,221

			62,717		78,132
CURRENT ASSETS
Debtors	6	135,348		114,900
Cash at bank and in hand		175,585		439,217

		310,933		554,117
Creditors: Amounts Falling Due Within One Year	7	(182,163 )		(255,046 )

NET CURRENT ASSETS (LIABILITIES)			128,770		299,071

TOTAL ASSETS LESS CURRENT LIABILITIES			191,487		377,203

PROVISIONS FOR LIABILITIES
Deferred Taxation			(7,112 )		(6,205 )

NET ASSETS			184,375		370,998

CAPITAL AND RESERVES
Called up share capital	8		1		1
Profit and Loss Account			184,374		370,997

SHAREHOLDERS' FUNDS			184,375		370,998

Page 1

Page 2

K7 Media Limited

Balance Sheet (continued)

As At 30 September 2025

For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Ms Keri Lewis-Brown

Director

08/06/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

K7 Media Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06287925 . The registered office is Ducie House Duplex 2, Ducie House, Ducie Street, Manchester, M1 2JW.

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.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are website development costs .They are amortised to profit and loss account over their estimated economic life on a 25% reducing balance basis.

2.4. 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:

Leasehold	20% reducing balance
Fixtures & Fittings	25% Reducing Balance
Computer Equipment	25% Cost

2.5. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.6. 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.

...CONTINUED

Page 3

Page 4

K7 Media Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

2.6. Taxation - continued

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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 17 (2024: 17)

4. Intangible Assets

	Other
	£
Cost
As at 1 October 2024	40,905

As at 30 September 2025	40,905

Amortisation
As at 1 October 2024	35,994
Provided during the period	1,228

As at 30 September 2025	37,222

Net Book Value
As at 30 September 2025	3,683

As at 1 October 2024	4,911

5. Tangible Assets

	Land & Property
	Leasehold	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 October 2024	97,222	52,857	66,408	216,487
Additions	-	-	2,070	2,070

As at 30 September 2025	97,222	52,857	68,478	218,557

Depreciation
As at 1 October 2024	70,868	25,025	47,373	143,266
Provided during the period	5,270	5,907	5,080	16,257

As at 30 September 2025	76,138	30,932	52,453	159,523

Net Book Value
As at 30 September 2025	21,084	21,925	16,025	59,034

As at 1 October 2024	26,354	27,832	19,035	73,221

Page 4

Page 5

K7 Media Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	91,776	69,179
Other debtors	43,572	45,721

	135,348	114,900

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	9,564	10,254
Bank loans and overdrafts	7,168	2,842
Other creditors	151,484	230,084
Taxation and social security	13,947	11,866

	182,163	255,046

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

Page 5