Registration number: 07047554

Keesing Media UK Limited

Contents

Company Information	1
Statement of Financial Position	2
Notes to the Financial Statements	3 to 8

Keesing Media UK Limited

Company Information

Directors

J Bouman P Alberdingk Thijm

Company secretary

Kin Company Secretarial Limited

Registered office

4th Floor 95 Chancery Lane London WC2A 1DT

Auditor

Brebners Chartered Accountants & Statutory Auditor 130 Shaftesbury Avenue London W1D 5AR

Keesing Media UK Limited

Statement of Financial Position as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Intangible assets	5	-	1,911
Current assets
Stocks	7	35,549	32,825
Debtors	8	671,973	515,166
Cash at bank and in hand		116,903	243,067
		824,425	791,058
Creditors: Amounts falling due within one year	9	(211,559)	(340,633)
Net current assets		612,866	450,425
Net assets		612,866	452,336
Capital and reserves
Retained earnings		612,866	452,336
Shareholders' funds		612,866	452,336

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

The directors of Keesing Media UK Limited have elected not to include a copy of the Income Statement within the financial statements, in accordance with the special provisions relating to companies subject to the small companies regime within the Companies Act 2006, s444.

Approved and authorised by the Board on 15 June 2026 and signed on its behalf by:
 

.........................................

J Bouman

Director

Company registration number: 07047554

Keesing Media UK Limited

Notes to the Financial Statements for the Year Ended 31 December 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
4th Floor
95 Chancery Lane
London
WC2A 1DT

The principal activity of the company is that of the publication of consumer magazines.

2	Audit Report

The Independent Auditor's Report was unqualified. The name of the Senior Statutory Auditor who signed the audit report on 15 June 2026 was Helen Evans , who signed for and on behalf of Brebners.

3	Accounting policies

Statement of compliance

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' Section 1A and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except any items disclosed in the accounting policies as being shown at fair value and are presented in sterling, which is the functional currency of the entity.

Summary of significant accounting policies

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Going concern

The company made a profit for the year ended 31 December 2025 and had net assets at that date of £612,866 including cash at bank of £116,903.

Turnover has continued to increase due to higher single copy sales revenues. The increased single copy sales revenue is due to higher selling prices and a decrease in the the number of unsold copies.

Despite this increase in revenue, the overall gross profit margin decreased in 2025. This is mainly due to higher printing costs, promotional expenses, and administrative expenses compared to 2024. However, a healthy net asset and cash position means the effects of this reduced profitability are not a cause for concern.

As such, having made enquiries, the directors have a reasonable expectation that the company has adequate resources to continue operating for the foreseeable future. In addition, the directors confirm that, should such support be required, the company has the full financial support of the group. Accordingly, the directors continue to adopt the going concern basis in preparing the financial statements.

Keesing Media UK Limited

Notes to the Financial Statements for the Year Ended 31 December 2025

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the publication of magazines and similar content in the ordinary course of the company's activities. Turnover is shown net of value added tax, returns, rebates and discounts.

The company recognises revenue from copy sales on the date of publication when it is probable that future economic benefits will flow to the company and is shown gross of any distributor payments. The company recognises revenue from magazine subscriptions equally over the period to which the subscriptions relate when it is probable that future economic benefits will flow to the entity.

Foreign currencies

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 of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a charge attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Computer and office equipment	33-50% straight line

Keesing Media UK Limited

Notes to the Financial Statements for the Year Ended 31 December 2025

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Computer software and database	20% straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. a known amount of cash and are subject to an insignificant risk of change in value.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

4	Staff numbers

The average number of persons employed by the company during the year, was 13 (2024 - 12).

Keesing Media UK Limited

Notes to the Financial Statements for the Year Ended 31 December 2025

5	Intangible assets

	Goodwill  £	Computer Software and Database  £	Total £
Cost or valuation
At 1 January 2025	437,060	17,399	454,459
At 31 December 2025	437,060	17,399	454,459
Amortisation
At 1 January 2025	437,060	15,488	452,548
Amortisation charge	-	1,911	1,911
At 31 December 2025	437,060	17,399	454,459
Carrying amount
At 31 December 2025	-	-	-
At 31 December 2024	-	1,911	1,911

Keesing Media UK Limited

Notes to the Financial Statements for the Year Ended 31 December 2025

6	Tangible assets

	Computer and office equipment £	Total £
Cost or valuation
At 1 January 2025	27,942	27,942
Disposals	(27,942)	(27,942)
At 31 December 2025	-	-
Depreciation
At 1 January 2025	27,942	27,942
Eliminated on disposal	(27,942)	(27,942)
At 31 December 2025	-	-
Carrying amount
At 31 December 2025	-	-

7

Stocks

	2025 £	2024 £
Work in progress	35,549	32,825

8

Debtors

	Note	2025 £	2024 £
Trade debtors		203,441	266,706
Amounts owed by group undertakings	11	144,633	-
Other debtors		323,899	248,460
		671,973	515,166

Keesing Media UK Limited

Notes to the Financial Statements for the Year Ended 31 December 2025

9

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Trade creditors		4,832	7,049
Amounts owed to group undertakings	11	24,046	123,331
Taxation and social security		56,986	63,347
Accruals and deferred income		73,578	93,933
Other creditors		52,117	52,973
		211,559	340,633