2025-01-01 2025-12-31 false Capium Accounts Production 1.1 04406207 2025-01-01 2025-12-31 04406207 bus:AbridgedAccounts 2025-01-01 2025-12-31 04406207 bus:FRS102 2025-01-01 2025-12-31 04406207 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 04406207 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 04406207 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 04406207 2025-01-01 2025-12-31 04406207 2025-12-31 04406207 bus:RegisteredOffice 2025-01-01 2025-12-31 04406207 core:WithinOneYear 2025-12-31 04406207 core:AfterOneYear 2025-12-31 04406207 1 2025-01-01 2025-12-31 04406207 bus:Director1 2025-01-01 2025-12-31 04406207 bus:Director1 2025-12-31 04406207 bus:Director1 2024-01-01 2024-12-31 04406207 2024-01-01 04406207 bus:LeadAgentIfApplicable 2025-01-01 2025-12-31 04406207 2024-01-01 2024-12-31 04406207 2024-12-31 04406207 core:WithinOneYear 2024-12-31 04406207 core:AfterOneYear 2024-12-31 04406207 bus:EntityAccountantsOrAuditors 2024-01-01 2024-12-31 04406207 core:PlantMachinery 2025-01-01 2025-12-31 04406207 core:PlantMachinery 2025-12-31 04406207 core:PlantMachinery 2024-12-31 04406207 core:MotorCars 2025-01-01 2025-12-31 04406207 core:MotorCars 2025-12-31 04406207 core:MotorCars 2024-12-31 04406207 core:FurnitureFittings 2025-01-01 2025-12-31 04406207 core:FurnitureFittings 2025-12-31 04406207 core:FurnitureFittings 2024-12-31 04406207 core:ComputerEquipment 2025-01-01 2025-12-31 04406207 core:ComputerEquipment 2025-12-31 04406207 core:ComputerEquipment 2024-12-31 04406207 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2025-12-31 04406207 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2024-12-31 04406207 core:NetGoodwill 2025-01-01 2025-12-31 04406207 core:NetGoodwill 2025-12-31 04406207 core:NetGoodwill 2024-12-31 04406207 core:CostValuation core:Non-currentFinancialInstruments 2025-12-31 04406207 core:CostValuation core:Non-currentFinancialInstruments 2024-12-31 04406207 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2025-12-31 04406207 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2025-12-31 04406207 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2025-12-31 04406207 core:Non-currentFinancialInstruments 2025-12-31 04406207 core:Non-currentFinancialInstruments 2024-12-31 04406207 core:ShareCapital 2025-12-31 04406207 core:ShareCapital 2024-12-31 04406207 core:RetainedEarningsAccumulatedLosses 2025-12-31 04406207 core:RetainedEarningsAccumulatedLosses 2024-12-31 04406207 dpl:Item1 2025-01-01 04406207 dpl:Item1 2025-12-31 04406207 dpl:Item1 2024-01-01 04406207 dpl:Item1 2024-12-31 iso4217:GBP xbrli:shares xbrli:pure

Registered Number: 04406207
England and Wales
POMEGRANATE MEDIA LIMITED
Abridged Accounts
Period of accounts Start date: 01 January 2025 End date: 31 December 2025

POMEGRANATE MEDIA LIMITED Contents Page For the year ended 31 December 2025
Accountants' Report | 1
Statement of Financial Position | 2
Notes to the Financial Statements | 3

POMEGRANATE MEDIA LIMITED Accountants' Report For the year ended 31 December 2025
Report to the directors on the preparation of the unaudited statutory accounts of POMEGRANATE MEDIA LIMITED for the year ended 31 December 2025. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of POMEGRANATE MEDIA LIMITED for the year ended 31 December 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com/. This report is made solely to the Board of Directors of POMEGRANATE MEDIA LIMITED, as a body, in accordance with the terms of our engagement letter dated 01 January 2025. Our work has been undertaken solely to prepare for your approval the accounts of POMEGRANATE MEDIA LIMITED and state those matters that we have agreed to state to the Board of Directors of POMEGRANATE MEDIA LIMITED, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than POMEGRANATE MEDIA LIMITED and its Board of Directors as a body for our work or for this report. It is your duty to ensure that POMEGRANATE MEDIA LIMITED has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of POMEGRANATE MEDIA LIMITED. You consider that POMEGRANATE MEDIA LIMITED is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of POMEGRANATE MEDIA LIMITED. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts 31 December 2025. .................................................... Moorhurst Partners LLP Suite S2 Blackwell House Guildhall Yard London EC2V 5AE 22 May 2026 1

POMEGRANATE MEDIA LIMITED Statement of Financial Position As at 31 December 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 4 | 36,231 |  | 10,936
|  | 36,231 |  | 10,936
Current assets |  |  |
Debtors |  | 434,052 |  | 218,379
Cash at bank and in hand |  | 1,861,494 |  | 691,650
|  | 2,295,546 |  | 910,029
Creditors: amount falling due within one year |  | (1,373,372) |  | (465,202)
Net current assets |  | 922,174 |  | 444,827
Total assets less current liabilities |  | 958,405 |  | 455,763
Creditors: amount falling due after more than one year |  | (37,005) |  | (107,728)
Provisions for liabilities |  | 0 |  | (368)
Net assets |  | 921,400 |  | 347,667
Capital and reserves |  |  |
Called up share capital |  | 125 |  | 125
Profit and loss account |  | 921,275 |  | 347,542
Shareholders' funds |  | 921,400 |  | 347,667
For the year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the director on 22 May 2026 and were signed by:
------------------------------- Duncan Thomas Director
2

POMEGRANATE MEDIA LIMITED Notes to the Abridged Financial Statements For the year ended 31 December 2025
General Information POMEGRANATE MEDIA LIMITED is a private company, limited by shares, registered in England and Wales, registration number 04406207, registration address Fourth Floor 5 Charterhouse, Buildings Goswell Road, Clerkenwell, London, EC1M 7AN. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Foreign currencies Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement. Intangible assets Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable. Goodwill Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery | 25% Straight Line
Fixtures and Fittings | 25% Straight Line
Computer Equipment | 25% Straight Line
2. | Average number of employees Average number of employees during the year was 13 (2024 : 13).
3. | Intangible fixed assets
Cost | Goodwill |  | Total
| £ |  | £
At 01 January 2025 | 20,700 |  | 20,700
Additions | - |  | -
Disposals | - |  | -
At 31 December 2025 | 20,700 |  | 20,700
Amortisation
At 01 January 2025 | 20,700 |  | 20,700
Charge for year | - |  | -
On disposals | - |  | -
At 31 December 2025 | 20,700 |  | 20,700
Net book values
At 31 December 2025 | - |  | -
At 31 December 2024 | - |  | -
4. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Motor Vehicles |  | Fixtures and Fittings |  | Computer Equipment |  | Total
| £ |  | £ |  | £ |  | £ |  | £
At 01 January 2025 | 21,624 |  | - |  | 42,083 |  | 48,290 |  | 111,997
Additions | - |  | 24,615 |  | - |  | 3,025 |  | 27,640
Disposals | - |  | - |  | - |  | - |  | -
At 31 December 2025 | 21,624 |  | 24,615 |  | 42,083 |  | 51,315 |  | 139,637
Depreciation
At 01 January 2025 | 21,624 |  | - |  | 42,083 |  | 37,354 |  | 101,061
Charge for year | - |  | - |  | - |  | 2,345 |  | 2,345
On disposals | - |  | - |  | - |  | - |  | -
At 31 December 2025 | 21,624 |  | - |  | 42,083 |  | 39,699 |  | 103,406
Net book values
Closing balance as at 31 December 2025 | - |  | 24,615 |  | - |  | 11,616 |  | 36,231
Opening balance as at 01 January 2025 | - |  | - |  | - |  | 10,936 |  | 10,936
3