REGISTERED NUMBER: 09604983 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MAY 2026

FOR

SECOND FRONT MEDIA LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mrs D Robaczynski

Mr C R Medcraft

REGISTERED OFFICE:

Mercury House

19-21 Chapel Street

Marlow

Buckinghamshire

SL7 3HN

REGISTERED NUMBER:

09604983 (England and Wales)

ACCOUNTANTS:

Richardson Jones

Chartered Accountants

Mercury House

19-21 Chapel Street

Marlow

Buckinghamshire

SL7 3HN

FIXED ASSETS

Tangible assets

4

39,020

49,545

Investments

5

50,000

50,000

89,020

99,545

CURRENT ASSETS

Debtors

6

8,143

4,710

Cash at bank

90,008

47,097

98,151

51,807

CREDITORS

Amounts falling due within one year

7

29,809

15,401

NET CURRENT ASSETS

68,342

36,406

TOTAL ASSETS LESS CURRENT LIABILITIES

157,362

135,951

CREDITORS

Amounts falling due after more than one year

8

22,317

26,641

NET ASSETS

135,045

109,310

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

10

134,945

109,210

SHAREHOLDERS' FUNDS

135,045

109,310

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st May 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st May 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 19th June 2026 and were signed on its behalf by:

Mrs D Robaczynski - Director

1.	STATUTORY INFORMATION

Second Front Media Ltd 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Website costs

-

25% on cost

Plant and machinery

-

25% on cost

Motor vehicles

-

25% on cost

Computer equipment

-

25% on cost

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Website

Plant and

Motor

Computer

costs

machinery

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1st June 2025

65,837

5,102

46,090

5,308

122,337

Additions

15,960

382

-

-

16,342

At 31st May 2026

81,797

5,484

46,090

5,308

138,679

DEPRECIATION

At 1st June 2025

47,165

3,862

17,284

4,481

72,792

Charge for year

14,070

720

11,522

555

26,867

At 31st May 2026

61,235

4,582

28,806

5,036

99,659

NET BOOK VALUE

At 31st May 2026

20,562

902

17,284

272

39,020

At 31st May 2025

18,672

1,240

28,806

827

49,545

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1st June 2025

and 31st May 2026

50,000

NET BOOK VALUE

At 31st May 2026

50,000

At 31st May 2025

50,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.26

31.5.25

£

£

Trade debtors

8,143

4,710

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.26

31.5.25

£

£

Hire purchase contracts

4,324

4,324

Trade creditors

-

596

Tax

16,264

4,320

Social security and other taxes

213

14

VAT

3,446

2,232

Other creditors

4,363

2,639

Accrued expenses

1,199

1,276

29,809

15,401

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.5.26

31.5.25

£

£

Hire purchase contracts

22,317

26,641

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.5.26

31.5.25

value:

£

£

100

Ordinary

£1

100

100

10.

RESERVES

Retained

earnings

£

At 1st June 2025

109,210

Profit for the year

48,735

Dividends

(23,000

)

At 31st May 2026

134,945

11.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr C R Medcraft.