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Registration number: 15367750

7TV LTD Unaudited Financial Statements for the Year Ended 31 December 2025
Brebners Chartered Accountants 130 Shaftesbury Avenue London W1D 5AR

7TV LTD

Contents

Company Information | 1
Statement of Financial Position | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 7

7TV LTD

Company Information

Director | C R Carling

Registered office | 130 Shaftesbury Avenue 2nd Floor London W1D 5EU

Accountants | Brebners Chartered Accountants 130 Shaftesbury Avenue London W1D 5AR

7TV LTD

Statement of Financial Position as at 31 December 2025

| Note | 2025 € | 2024 €
Fixed assets |  |  |
Tangible assets | 4 | 1,924 | 2,491
Current assets |  |  |
Debtors | 5 | 33,345 | 167
Cash at bank and in hand |  | 613,842 | 439,277
|  | 647,187 | 439,444
Creditors: Amounts falling due within one year | 6 | (530,480) | (386,890)
Net current assets |  | 116,707 | 52,554
Total assets less current liabilities |  | 118,631 | 55,045
Provisions for liabilities |  | (481) | (623)
Net assets |  | 118,150 | 54,422
Capital and reserves |  |  |
Called up share capital |  | 167 | 167
Retained earnings |  | 117,983 | 54,255
Shareholders' funds |  | 118,150 | 54,422

For the financial year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges her 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 in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

7TV LTD

Statement of Financial Position as at 31 December 2025

The director of 7TV LTD has elected not to include a copy of the Income Statement within the financial statements, in accordance with the special provisions relating to companies subject to the small companies regime within the Companies Act 2006, s444.

Approved and authorised by the director on 3 August 2026

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

C R Carling

Director

Company registration number: 15367750

7TV LTD

Notes to the Unaudited Financial Statements for the Year Ended 31 December 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:
130 Shaftesbury Avenue
2nd Floor
London
W1D 5EU

The principal activity of the company is the provision of online chat personalisation services

2 | Accounting policies

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' Section 1A and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except any items disclosed in the accounting policies as being shown at fair value and are presented in Euros which is the functional currency of the entity and the environment in which it operates.

Summary of significant accounting policies

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Going concern

The company made a profit for the year ended 31 December 2025 and had net assets of €118,150 at that date, including cash at bank amounting to €613,842.
The company's most recent management accounts indicate that the company remains profitable and forecasts prepared by the directors show that this trend is expected to continue and that the company will continue to have sufficient working capital
After making enquiries, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, the directors continue to adopt the going concern basis in preparing the financial statements.

7TV LTD

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company's activities. Turnover is shown net of Value Added Tax, returns and discounts.
The company recognises revenue when the amount of revenue can be reliably measured, it is probable that future economic benefits will flow to the entity and specific criteria have been met for each of the company's activities.
Subscription revenue is recognised on a straight line basis over the subscription period.
Sponsorship income is recognised when the performance obligations associated with the sponsorship agreement have been fulfilled.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.
Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

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

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

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 equipment | 20% straight line

7TV LTD

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

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.

3 | Staff numbers

The average number of persons employed by the company during the year, was 3 (2024 - 2).

4 | Tangible assets

| Office equipment € | Total €
Cost or valuation
At 1 January 2025 | 2,835 | 2,835
At 31 December 2025 | 2,835 | 2,835
Depreciation
At 1 January 2025 | 344 | 344
Charge for the year | 567 | 567
At 31 December 2025 | 911 | 911
Carrying amount
At 31 December 2025 | 1,924 | 1,924
At 31 December 2024 | 2,491 | 2,491

7TV LTD

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

5 | Debtors

| 2025 € | 2024 €
Trade debtors | 27,885 | -
Other debtors | 5,460 | 167
| 33,345 | 167

6 | Creditors

Creditors: amounts falling due within one year

| 2025 € | 2024 €
Taxation and social security | 42,050 | 50,421
Accruals and deferred income | 467,661 | 299,927
Other creditors | 20,769 | 36,542
| 530,480 | 386,890