GStreamer Foundation

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 10367715

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		5,586		8,666

			5,586		8,666
CURRENT ASSETS
Debtors	5	2,042		4,012
Cash at bank and in hand		31,725		35,530

		33,767		39,542
Creditors: Amounts Falling Due Within One Year	6	(620 )		(474 )

NET CURRENT ASSETS (LIABILITIES)			33,147		39,068

TOTAL ASSETS LESS CURRENT LIABILITIES			38,733		47,734

PROVISIONS FOR LIABILITIES
Deferred Taxation			(2,000 )		(2,000 )

NET ASSETS			36,733		45,734

Income and Expenditure Account			36,733		45,734

MEMBERS' FUNDS			36,733		45,734

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GStreamer Foundation

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 director acknowledges his 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 Income and Expenditure Account.

On behalf of the board

Mr Tim-Philipp Mueller

Director

11 August 2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

GStreamer Foundation is a private company, limited by guarantee and incorporated in England & Wales. The registered company number is 10367715 and the registered office address is Bourse, St Brandon's House, 29 Great George Street, Bristol, BS1 5QT.

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, net of discounts and value added taxes. Turnover is recognised at the point of invoice.

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

33.33% Straight line

2.4. Financial Instruments

Financial assets and financial liabilities are recognised in the balance sheet when the company becomes a party to the contractual provisions of the instrument.

Trade debtors and creditors are classified as basic financial instruments and are recognised at transaction price less any impairment. A provision is established when there is objective evidence that the company will not be able to collect all amounts due.

Other debtors and creditors are measured at amortised cost using the effective interest rate method.

Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank and bank overdrafts.

Financial liabilities and equity instruments issued by the company are classified in accordance with 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. Equity instruments issued by the company are recorded at the proceeds received.

2.5. Foreign Currencies

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.

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GStreamer Foundation

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

2.6. Taxation

The taxation expense represents the sum of the tax currently payable and deferred tax. Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account 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

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. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. 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.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Deferred tax is only adjusted if the change in the timing difference is material.

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GStreamer Foundation

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

3. Average Number of Employees

	2025	2024
Average number of employees, including directors, during the year	1	1

	1	1

4. Tangible Assets

	Computer equipment
	£
Cost
As at 1 January 2025	12,661
Additions	550

As at 31 December 2025	13,211

Depreciation
As at 1 January 2025	3,995
Provided during the period	3,630

As at 31 December 2025	7,625

Net Book Value
As at 31 December 2025	5,586

As at 1 January 2025	8,666

5. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	2,042	4,012

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	620	-
Taxation and social security	-	474

	620	474

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GStreamer Foundation

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

7. Company limited by guarantee

The company is limited by guarantee and has no share capital.

Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.

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