Registration number: 03076147

Dexter Pre-Media Limited

Contents

Company Information	1
Accountants' Report	2
Statement Financial Position	3 to 4
Notes to the Unaudited Financial Statements	5 to 8

Dexter Pre-Media Limited

Company Information

Directors

R K Deal Mrs J Deal D Steggle Mrs N Steggle

Registered office

Studio B2 Hatchers Yard 9 Tanner Street London United Kingdom SE1 3LE

Accountants

Innovi Advisors Ltd Chartered Certified Accountants163 Herne Hill London SE24 9LR

Chartered Certified Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
Dexter Pre-Media Limited
for the Year Ended 31 October 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Dexter Pre-Media Limited for the year ended 31 October 2025 as set out on pages 3 to 8 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 https://www.accaglobal.com/gb/en/member/standards/rules-and-standards/rulebook.html.

This report is made solely to the Board of Directors of Dexter Pre-Media Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Dexter Pre-Media Limited and state those matters that we have agreed to state to the Board of Directors of Dexter Pre-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/gb/en/technical-activities/technical-resources-search/2009/
october/factsheet-163-audit-exempt-companies.html. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Dexter Pre-Media Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Dexter Pre-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 Dexter Pre-Media Limited. You consider that Dexter Pre-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 Dexter Pre-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.

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

Innovi Advisors Ltd
Chartered Certified Accountants
163 Herne Hill
London
SE24 9LR

7 July 2026

Dexter Pre-Media Limited

(Registration number: 03076147)
Statement Financial Position as at 31 October 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	2,038	5,364
Current assets
Debtors	5	116,720	130,449
Cash at bank and in hand		191,248	164,209
		307,968	294,658
Creditors: Amounts falling due within one year	6	(192,788)	(181,639)
Net current assets		115,180	113,019
Total assets less current liabilities		117,218	118,383
Creditors: Amounts falling due after more than one year	6	(23,275)	(46,195)
Provisions for liabilities		(509)	(1,341)
Net assets		93,434	70,847
Capital and reserves
Called up share capital		4	4
Retained earnings		93,430	70,843
Shareholders' funds		93,434	70,847

For the financial year ending 31 October 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 accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Income Statement.

Dexter Pre-Media Limited

(Registration number: 03076147)
Statement Financial Position as at 31 October 2025 (continued)

Approved and authorised by the Board on 7 July 2026 and signed on its behalf by:
 

R K Deal Director

D Steggle Director

Dexter Pre-Media Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 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:
Studio B2 Hatchers Yard
9 Tanner Street
London
SE1 3LE
United Kingdom

2	Accounting policies

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The presentation currency of the financial statements is Pound Sterling (£) rounded to the nearest Pound.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change 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.

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
Office and computer equipment	33% per annum straight line basis

Dexter Pre-Media Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025 (continued)

2	Accounting policies (continued)

Fixture and fittings

33% per annum straight line basis

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the income statement over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

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.

Dexter Pre-Media Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025 (continued)

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 6 (2024 - 7).

4	Tangible assets

	Fixtures and fittings £	Office equipment £	Total £
Cost or valuation
At 1 November 2024	4,024	202,628	206,652
Additions	-	1,025	1,025
Disposals	(4,024)	(185,986)	(190,010)
At 31 October 2025	-	17,667	17,667
Depreciation
At 1 November 2024	4,024	197,264	201,288
Charge for the year	-	4,351	4,351
Eliminated on disposal	(4,024)	(185,986)	(190,010)
At 31 October 2025	-	15,629	15,629
Carrying amount
At 31 October 2025	-	2,038	2,038
At 31 October 2024	-	5,364	5,364

5

Debtors

Current	2025 £	2024 £
Trade debtors	103,568	120,799
Prepayments	13,152	-
Other debtors	-	9,650
	116,720	130,449

Dexter Pre-Media Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025 (continued)

6

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings		22,920	22,663
Trade creditors		7,788	18,558
Taxation and social security		133,185	114,565
Accruals and deferred income		1,671	1,604
Other creditors		27,224	24,249
		192,788	181,639

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings		23,275	46,195