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Registered number: 08629131
EDIFY DIGITAL MEDIA LTD
Unaudited Financial Statements
For The Year Ended 31 December 2025
Cantelowes Limited
1 Royal Exchange Avenue
London
EC3V 3LT
EDIFY DIGITAL MEDIA LTD
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
EDIFY DIGITAL MEDIA LTD
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 08629131

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 10,150 |  | 9,457
|  |  | 10,150 |  | 9,457
CURRENT ASSETS
Debtors | 5 | 575,014 |  | 449,299 |
Cash at bank and in hand |  | 846,759 |  | 1,231,339 |
|  | 1,421,773 |  | 1,680,638 |
Creditors: Amounts Falling Due Within One Year | 6 | (531,381 ) |  | (565,164 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 890,392 |  | 1,115,474
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 900,542 |  | 1,124,931
NET ASSETS |  |  | 900,542 |  | 1,124,931
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Profit and Loss Account |  |  | 900,442 |  | 1,124,831
SHAREHOLDERS' FUNDS |  |  | 900,542 |  | 1,124,931

Page 1
Page 2
EDIFY DIGITAL MEDIA LTD
Balance Sheet (continued)
As At 31 December 2025
For the 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.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Miss Maria Wallace Director
13 August 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
EDIFY DIGITAL MEDIA LTD
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
EDIFY DIGITAL MEDIA LTD is a private company, limited by shares, incorporated in England & Wales, registered number 08629131 . The registered office is C/O Cantelowes Limited, 1 Royal Exchange Avenue, London, EC3V 3LT.
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. Amounts invoiced or received in advance of service delivery are treated as deferred income within creditors on the balance sheet and are systematically released to turnover as the work is performed.
2.3. 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:

Computer Equipment | 20% SL

2.4. 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.
2.5. 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. 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.
The deferred tax charge for the year is £Nil (previous year: £Nil) because the company has no material timing differences.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 16 (2024: 18)
16 18
Page 3
Page 4
EDIFY DIGITAL MEDIA LTD
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
4. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 January 2025 | 38,502
Additions | 4,636
As at 31 December 2025 | 43,138
Depreciation
As at 1 January 2025 | 29,045
Provided during the period | 3,943
As at 31 December 2025 | 32,988
Net Book Value
As at 31 December 2025 | 10,150
As at 1 January 2025 | 9,457

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 531,016 |  | 394,617
Amounts recoverable on contracts | - |  | 5,055
Other debtors | 43,998 |  | 49,627
| 575,014 |  | 449,299

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 24,273 |  | 18,387
Other creditors | 256,740 |  | 234,651
Taxation and social security | 250,368 |  | 312,126
| 531,381 |  | 565,164

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

8. Pension Commitments
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate. The assets of the scheme are held separately from those of the company in an independently administered fund.
Page 4