REGISTERED NUMBER: 10398059 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH SEPTEMBER 2025

FOR

SOCIAL MEDIA DIRECTIONS LTD

Page

Balance Sheet

1

FIXED ASSETS

306

621

CURRENT ASSETS

10,896

46,733

CREDITORS

Amounts falling due within one year

(74,375

)

(116,190

)

NET CURRENT LIABILITIES

(63,479

)

(69,457

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(63,173

)

(68,836

)

CREDITORS

Amounts falling due after more than one year

(140,043

)

(198,844

)

NET LIABILITIES

(203,216

)

(267,680

)

CAPITAL AND RESERVES

(203,216

)

(267,680

)

NOTES TO THE FINANCIAL STATEMENTS

1.	BUSINESS REVIEW

Although the company reports net liabilities at the year-end, the directors consider it appropriate to prepare the financial statements on a going-concern basis.

During the period, the company completed a significant operational restructuring which materially reduced its ongoing salary and fixed-cost commitments. The company has retained its principal clients and expects increased recurring income from its largest client following the completion of a substantial technology and customer migration project.

The company has agreed affordable monthly repayment arrangements with key creditors and is actively finalising arrangements for its remaining tax liabilities. Certain shareholder, partner and connected-party balances are subject to long-term repayment arrangements, continuing stakeholder support or reconciliation following a creditor-to-equity conversion.

The company continues to generate revenue from its established digital marketing and technology services. It has also developed new CRM, AI automation and franchise lead-generation products which are already being used by paying clients and are expected to generate a combination of implementation fees and recurring monthly income.

The directors have reviewed the company's expected revenue, operating costs and creditor commitments. Based on its reduced cost base, continuing stakeholder support, agreed repayment arrangements and anticipated recurring income, the directors reasonably expect the company to be able to meet its obligations as they fall due and to continue trading for at least 12 months from the date of approval of the financial statements.

2.	AVERAGE NUMBER OF EMPLOYEES

The average number of employees during the year was 5 (2024 - 5 ) .

3.	GOING CONCERN

The financial statements have been prepared on a going concern basis which assumes the Company will be able to realise its assets and discharge its liabilities in the normal course of business for the foreseeable future.

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved and authorised for issue by the Board of Directors and authorised for issue on 29th July 2026 and were signed on its behalf by:

Mr A Tasi - Director