EDIFY DIGITAL MEDIA LTD

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

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

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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.

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)

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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.

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