Sypher Media Limited

Sypher Media Limited
Statement of Financial Position
As at 31 January 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	2,477	2,181
		2,477	2,181
Current assets
Cash at bank and in hand		36,020	73,523
Creditors: amount falling due within one year	4	(36,425)	(36,019)
Net current assets		(405)	37,504

Total assets less current liabilities		2,072	39,685
Provisions for liabilities	5	(853)	(693)
Net assets		1,219	38,992

Capital and reserves
Called up share capital	6	4	3
Profit and loss account		1,215	38,989
Shareholders' funds		1,219	38,992

For the year ended 31 January 2026 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.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 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. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The financial statements were approved by the board of directors on 08 August 2026 and were signed on its behalf by:

-------------------------------
Simon Robert Chadwick
Director

Sypher Media Limited
Notes to the Financial Statements
For the year ended 31 January 2026

General Information

Sypher Media Limited is a private company, limited by shares, registered in England and Wales, registration number 13871713, registration address Penny Lane Business Centre, 374 Smithdown Road, Liverpool, Merseyside, L15 5AN.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Current and deferred tax assets and liabilities are not discounted.

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 5 (2025 : 4).

Tangible fixed assets

Cost or valuation	Plant and Machinery	Fixtures and Fittings	Total
	£	£	£
At 01 February 2025	-	3,460	3,460
Additions	441	681	1,122
Disposals	-	-	-
At 31 January 2026	441	4,141	4,582
Depreciation
At 01 February 2025	-	1,279	1,279
Charge for year	110	716	826
On disposals	-	-	-
At 31 January 2026	110	1,995	2,105
Net book values
Closing balance as at 31 January 2026	331	2,146	2,477
Opening balance as at 01 February 2025	-	2,181	2,181

Creditors: amount falling due within one year

	2026 £	2025 £
Trade Creditors	1,617	1,970
Corporation Tax	9,404	14,922
PAYE & Social Security	-	422
Directors' Current Accounts	14,552	7,902
VAT	10,852	10,803
	36,425	36,019

Provisions for liabilities

	2026 £		2025 £
Deferred Tax	853		693
	853		693

Share Capital

Allotted, called up and fully paid	2026 £		2025 £
3 Ordinary shares of £1.00 each	3		3
	3		3

Registered Number: 13871713
England and Wales
Filleted Accounts

for the year ended 31 January 2026
for
SYPHER MEDIA LIMITED