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Registered number: 10946147 HURST MEDIA AGENCY LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
HURST MEDIA AGENCY LIMITED
CONTENTS
| Page
Statement of Financial Position | 1 - 2
Notes to the Financial Statements | 3 - 8
HURST MEDIA AGENCY LIMITED REGISTERED NUMBER:10946147
STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2026
|  | 2026 |  | 2025
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 29,082 |  | 37,014
Investments | 5 |  | 154,851 |  | 522,056
|  |  | 183,933 |  | 559,070
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 2,144,220 |  | 1,247,320 |
Cash at bank and in hand |  | 1,830,315 |  | 426,262 |
|  | 3,974,535 |  | 1,673,582 |
Current liabilitites |  |  |  |  |
Creditors: amounts falling due within one year | 7 | (3,162,554) |  | (1,811,243) |
Net current assets/(liabilities) |  |  | 811,981 |  | (137,661)
Provisions for liabilities |  |  |  |  |
Deferred tax | 8 |  | (7,271) |  | (9,254)
Net assets |  |  | 988,643 |  | 412,155
Capital and reserves |  |  |  |  |
Called up share capital | 9 |  | 10,000 |  | 10,000
Revaluation reserve |  |  | - |  | 525
Profit and loss account |  |  | 978,643 |  | 401,630
|  |  | 988,643 |  | 412,155
Page 1
HURST MEDIA AGENCY LIMITED REGISTERED NUMBER:10946147
STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 MARCH 2026 The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 1 July 2026.
J A Hurst
Director
The notes on pages 3 to 8 form part of these financial statements. Page 2
HURST MEDIA AGENCY LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
1. | General information
Hurst Media Agency Limited is a private limited liability company registered in England and Wales. It's registered office address and principal place of business is at The Frames, 1 Phipp Street, London, EC2A 4PS. The principal activity of the company during the year was that of an advertising agency. The company's functional and presentational currency is £ sterling. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Turnover
Turnover is measured at the fair value of amounts receivable in respect of services provided in the perod, net of trade discounts and excluding value added tax. The company recognises revenue from services when all contractual obligations have been met.
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.4 | Pensions
The company contributes to a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds. Page 3
HURST MEDIA AGENCY LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 2.Accounting policies (continued)
| 2.5 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. 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 income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
| 2.6 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. At each reporting date the Company assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined which is the higher of its fair value less costs to sell and its value in use. An impairment loss is recognised where the carrying amount exceeds the recoverable amount. The Company adds to the carrying amount of an item of fixed assets the cost of replacing part of such an item when that cost is incurred, if the replacement part is expected to provide incremental future benefits to the Company. The carrying amount of the replaced part is derecognised. Repairs and maintenance are charged to profit or loss during the period in which they are incurred. Page 4
HURST MEDIA AGENCY LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 2.Accounting policies (continued)
| 2.6 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Motor vehicles | - | 20% | Straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.7 | Valuation of investments
Investments in listed company shares are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in profit or loss for the period. Other investments are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in profit or loss for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.
| 2.8 | Basic financial instruments
Basic financial instruments include trade and other debtors, trade and other creditors, cash and cash equivalents, and related party loans. Trade and other debtors are recognised initially at the transaction price less attributable transaction costs. Trade and other creditors are recognised initially at transaction price plus attributable transaction costs. Subsequent to initial recognition they are measured at amortised cost using the effective interest method, less any impairment losses in the case of trade and other debtors. If the arrangement constitutes a financing transaction, for example if payment is deferred beyond normal business terms, then it is measured at the present value of future payments discounted at a market rate of interest. Cash and cash equivalents comprise cash balances and call deposits.
| 2.9 | Dividends
Equity dividends are recognised when they become legally payable.
3. | Employees
| The average monthly number of employees, including directors, during the year was 6 (2025 - 3).
Page 5
HURST MEDIA AGENCY LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
4. | Tangible fixed assets
|  | Motor vehicles
|  | £
| Cost |
| At 1 April 2025 | 39,658
| At 31 March 2026 | 39,658
| Depreciation |
| At 1 April 2025 | 2,644
| Charge for the year on owned assets | 7,932
| At 31 March 2026 | 10,576
| Net book value |
| At 31 March 2026 | 29,082
| At 31 March 2025 | 37,014
5. | Fixed asset investments
|  | Listed investments | Other fixed asset investments | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 April 2025 | 498,356 | 23,700 | 522,056
| Additions | - | 135,917 | 135,917
| Disposals | (498,356) | - | (498,356)
| Revaluations | - | (4,766) | (4,766)
| At 31 March 2026 | - | 154,851 | 154,851
Page 6
HURST MEDIA AGENCY LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
6. | Debtors
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade debtors | 1,229,466 | 658,099
| Amounts owed by group undertakings | 891,156 | 561,466
| Other debtors | 2,928 | 23,269
| Prepayments and accrued income | 20,670 | 4,486
|  | 2,144,220 | 1,247,320
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade creditors | 1,695,788 | 1,107,777
| Amounts owed to group undertakings | 91,395 | 105,395
| Corporation tax | 331,709 | 34,408
| Other taxation and social security | 206,791 | 28,555
| Other creditors | 84,979 | 73,795
| Accruals and deferred income | 751,892 | 461,313
|  | 3,162,554 | 1,811,243
8. | Deferred taxation
|  | 2026
|  | £
| At beginning of year | 9,254
| Charged to profit or loss | (1,983)
| At end of year | 7,271
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Accelerated capital allowances | 7,271 | 9,254
Page 7
HURST MEDIA AGENCY LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
9. | Share capital
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 20,000 Ordinary shares of £0.50 each | 10,000 | 10,000
10. | Pension commitments
The company contributes to a defined contributions pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £29,712 (2025 - £16,916). Contributions totaling £2,590 (2025 - £347) were payable to the fund at the reporting date and are included in creditors.
11. | Parent undertaking
The immediate and ultimate parent undertaking is Hurst Group Limited, a company registered in England and Wales. It's registered office address is The Frames, 1 Phipp Street, London, EC2A 4PS.
Page 8