Cb Media Group Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

1. General Information

Cb Media Group Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07129363 . The registered office is Ocean Village Innovation Centre, 4 Ocean Way, Southampton, Hampshire, SO14 3JZ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Intangible assets are amortised on a straight-line basis over their estimated useful economic lives of 5 years.

2.4. Research and Development

In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research is recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are amortised on a straight-line basis over their expected useful economic lives of 3 to 5 years.

If it is not possible to distinguish between the research phase and the development phase of an internal project the expenditure is treated as if it were all incurred in the research phase only.

2.5. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles	25% Reducing Balance
Computer Equipment	20% Reducing Balance

2.6. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

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Cb Media Group Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

2.7. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.8. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 5 (2025: 5)

4. Intangible Assets

	Other Intangible Assets
	£
Cost
As at 1 February 2025	304,107
Additions	74,273

As at 31 January 2026	378,380

Amortisation
As at 1 February 2025	203,659
Provided during the period	36,900

As at 31 January 2026	240,559

Net Book Value
As at 31 January 2026	137,821

As at 1 February 2025	100,448

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Cb Media Group Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

5. Tangible Assets

	Plant & Machinery etc.
	£
Cost
As at 1 February 2025	148,775
Additions	133,290
Disposals	(127,632 )

As at 31 January 2026	154,433

Depreciation
As at 1 February 2025	87,233
Provided during the period	20,262
Disposals	(85,478 )

As at 31 January 2026	22,017

Net Book Value
As at 31 January 2026	132,416

As at 1 February 2025	61,542

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	13,147	55,313
Due after more than one year
Other debtors	1,726	1,692

	14,873	57,005

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	24,741	18,460
Trade creditors	23,330	9,501
Bank loans and overdrafts	5,917	-
Other creditors	1,188	4,886
Taxation and social security	433,623	411,516

	488,799	444,363

8. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	81,214	20,160
Other creditors	-	1,000

	81,214	21,160

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Cb Media Group Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

9. Obligations Under Finance Leases and Hire Purchase

	2026	2025
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	24,741	18,460
Later than one year and not later than five years	81,214	20,160

	105,955	38,620

	105,955	38,620

10. Deferred Taxation

No deferred tax has been recognised in the financial statements as the amounts are not material.

11. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	990	1,000

Purchase of Own Shares

During the year, the company purchased and cancelled its own shares.

A total of 10 ordinary shares of £1 each were repurchased for an aggregate consideration of £49,000.

The shares were cancelled following purchase. In accordance with the Companies Act 2006, a sum equal to the nominal value of the shares purchased (£10) has been transferred from retained earnings to a capital redemption reserve.

The purchase was funded out of distributable profits.

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		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		137,821		100,448
Tangible Assets	5		132,416		61,542

			270,237		161,990
CURRENT ASSETS
Debtors	6	14,873		57,005
Cash at bank and in hand		701,957		595,137

		716,830		652,142
Creditors: Amounts Falling Due Within One Year	7	(488,799 )		(444,363 )

NET CURRENT ASSETS (LIABILITIES)			228,031		207,779

TOTAL ASSETS LESS CURRENT LIABILITIES			498,268		369,769

Creditors: Amounts Falling Due After More Than One Year	8		(81,214 )		(21,160 )

NET ASSETS			417,054		348,609

CAPITAL AND RESERVES
Called up share capital	11		990		1,000
Share premium account			9,800		9,800
Capital redemption reserve			10		-
Profit and Loss Account			406,254		337,809

SHAREHOLDERS' FUNDS			417,054		348,609

Mr D J Bradley Director	Mr S T Crawford Director
30 April 2026