Company No: 08197829 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Fixed assets
Intangible assets	3	159,721		0
Tangible assets	4	159,445		79,920
		319,166		79,920
Current assets
Debtors	5	415,386		433,906
Cash at bank and in hand		360,674		536,328
		776,060		970,234
Creditors: amounts falling due within one year	6	( 306,169)		( 267,000)
Net current assets		469,891		703,234
Total assets less current liabilities		789,057		783,154
Provision for liabilities		( 20,108)		( 15,593)
Net assets		768,949		767,561
Capital and reserves
Called-up share capital	7	20		20
Profit and loss account		768,929		767,541
Total shareholders' funds		768,949		767,561

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 financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Superb Media Limited (registered number: 08197829) were approved and authorised for issue by the Board of Directors on 30 July 2026. They were signed on its behalf by:

Mr M C Blay Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Superb Media Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 100 Liverpool Street, London, EC2M 2AT, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer.
Revenue from services is recognised as they are delivered.

Employee benefits

Defined contribution schemes
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on tax rates and laws substantively enacted at the balance sheet date. Deferred tax assets and liabilities are not discounted.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Other intangible assets

5 years straight line

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset over its expected useful life, as follows:

Leasehold improvements	20 years straight line
Computer equipment	4 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Leases

The Company as lessee
Assets held under finance leases, hire purchase contracts and other similar arrangements, which confer rights and obligations similar to those attached to owned assets, are capitalised as tangible fixed assets at the fair value of the leased asset (or, if lower, the present value of the minimum lease payments as determined at the inception of the lease) and are depreciated over the shorter of the lease terms and their useful lives. The capital elements of future lease obligations are recorded as liabilities, while the interest elements are charged to the Statement of Income and Retained Earnings over the period of the leases to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.

Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Financial assets are derecognised when and only when the contractual rights to the cash flows from the financial asset expire or are settled, or the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.

Other basic financial liabilities are measured at amortised cost.

Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	30		24

3. Intangible assets

	Other intangible assets		Total
	£		£
Cost
At 01 November 2024	0		0
Additions	199,651		199,651
At 31 October 2025	199,651		199,651
Accumulated amortisation
At 01 November 2024	0		0
Charge for the financial year	39,930		39,930
At 31 October 2025	39,930		39,930
Net book value
At 31 October 2025	159,721		159,721
At 31 October 2024	0		0

4. Tangible assets

	Leasehold improve- ments		Computer equipment		Total
	£		£		£
Cost
At 01 November 2024	20,721		130,708		151,429
Additions	72,978		54,607		127,585
Disposals	0		( 372)		( 372)
At 31 October 2025	93,699		184,943		278,642
Accumulated depreciation
At 01 November 2024	3,208		68,301		71,509
Charge for the financial year	9,059		38,629		47,688
At 31 October 2025	12,267		106,930		119,197
Net book value
At 31 October 2025	81,432		78,013		159,445
At 31 October 2024	17,513		62,407		79,920

5. Debtors

	2025		2024
	£		£
Trade debtors	199,090		204,468
Amounts owed by Group undertakings	8,309		10
Prepayments and accrued income	192,009		210,525
Other debtors	15,978		18,903
	415,386		433,906

6. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	8,349		13,562
Amounts owed to directors	6,111		8,473
Accruals	74,445		60,938
Corporation tax	117,083		64,816
Other taxation and social security	98,804		118,683
Other creditors	1,377		528
	306,169		267,000

7. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
10 Ordinary A shares of £ 1.00 each	10		10
5 Ordinary B shares of £ 1.00 each	5		5
5 Ordinary C shares of £ 1.00 each	5		5
	20		20

8. Related party transactions

Other related party transactions

	2025		2024
	£		£
Amount owed by Group undertakings	8,309		10