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Company registration number: 02970942
Columbus Travel Media Limited
Information for filing with the registrar
31 December 2025
Columbus Travel Media Limited
Contents
Abridged statement of financial position
Notes to the financial statements
Columbus Travel Media Limited
Abridged statement of financial position
31 December 2025
2025 2024
Note £ £ £ £
Current assets
Stocks 23,477 24,064
Debtors 19,206 23,701
Cash at bank and in hand 44,392 49,950
_______ _______
87,075 97,715
Creditors: amounts falling due
within one year ( 39,418) ( 53,751)
_______ _______
Net current assets 47,657 43,964
_______ _______
Total assets less current liabilities 47,657 43,964
Provisions for liabilities 5 1,296 1,581
_______ _______
Net assets 48,953 45,545
_______ _______
Capital and reserves
Called up share capital 7 100 100
Profit and loss account 48,853 45,445
_______ _______
Shareholders funds 48,953 45,545
_______ _______
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the abridged statement of comprehensive income has not been delivered.
All of the members have consented to the preparation of the abridged statement of comprehensive income and the abridged statement of financial position for the current year ending 31 December 2025 in accordance with Section 444(2A) of the Companies Act 2006.
These financial statements were approved by the board of directors and authorised for issue on 23 June 2026 , and are signed on behalf of the board by:
Mr R N Brown
Director
Company registration number: 02970942
Columbus Travel Media Limited
Notes to the financial statements
Year ended 31 December 2025
1. General information
The company is a private company limited by shares, registered in the UK. The address of the registered office is 4th floor 4 ST.James's Place, London, England, SW1A 1NP.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that 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 that are expected to apply to the reversal of the timing difference.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 3 (2024: 3 ).
5. Provisions
Deferred tax (note 6)
£
At 1 January 2025 -1581
Charges against provisions 285
_______
At 31 December 2025 -1296
_______
6. Deferred tax
The deferred tax included in the statement of financial position is as follows:
2025 2024
£ £
Included in provisions (note 5) ( 1,296) ( 1,581)
_______ _______
The deferred tax account consists of the tax effect of timing differences in respect of:
2025 2024
£ £
Accelerated capital allowances ( 1,296) ( 1,581)
_______ _______
7. Called up share capital
Issued, called up and fully paid
2025 2024
No £ No £
Ordinary shares of £ 1.00 each 100 100 100 100
_______ _______ _______ _______
8. Related party transactions
International Wine and Spirit Competition Limited (The), Occam Digital Limited and Nexus Media Events Limited are deemed a related party due to common directorship.Other related parties due to common directorship are as follows:The Conversion Group Limited (formerly IWSC Group Limited)Columbus Media and Events LimitedNexus Holdings LimitedDuring the year the company paid expenses on behalf of International Wine and Spirit Competition Limited (The) of £nil (2024 : £nil) and received management income of £nil (2024 : £nil). International Wine and Spirit Competition Limited (The) was owed £nil at 31 December 2025 (2024 : £nil).During the year the company purchased goods with a value including VAT of £9,000(2024: £20,400) from Occam Digital Limited.Nexus Media Events Limited is owed £nil at 31 December 2025. (2024 : £nil).
9. Controlling party
The parent undertaking of the company is Columbus Media & Events Ltd, a company incorporated in England and Wales.The ultimate parent interest is Ergo Science Corporation, a company incorporated in the United States of America.The ultimate controlling interest is Ergo Science Corporation, a company incorporated in the United States of America and Occam Digital Limited a company incorporated in the UK.