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Registered number: 05593658 NEWS PRESENTERS LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2026
NEWS PRESENTERS LIMITED
CONTENTS
| Page
Statement of Financial Position | 1 - 2
Notes to the Financial Statements | 3 - 7
NEWS PRESENTERS LIMITED REGISTERED NUMBER:05593658
STATEMENT OF FINANCIAL POSITION AS AT 30 APRIL 2026
|  | 2026 |  | 2025
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 722 |  | 1,660
|  |  | 722 |  | 1,660
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 6,509 |  | 30,869 |
Cash at bank and in hand |  | 285,991 |  | 242,669 |
|  | 292,500 |  | 273,538 |
Creditors: amounts falling due within one year | 6 | (141,019) |  | (250,086) |
Net current assets |  |  | 151,483 |  | 23,451
Total assets less current liabilities |  |  | 152,205 |  | 25,111
Provisions for liabilities |  |  |  |  |
Deferred tax | 7 | (180) |  | (415) |
|  |  | (180) |  | (415)
Net assets |  |  | 152,025 |  | 24,696
Capital and reserves |  |  |  |  |
Called up share capital | 8 |  | 100 |  | 100
Profit and loss account |  |  | 151,925 |  | 24,596
|  |  | 152,025 |  | 24,696
Page 1
NEWS PRESENTERS LIMITED REGISTERED NUMBER:05593658
STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 30 APRIL 2026 The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
M Greenham
Director
Date: 20 August 2026
The notes on pages 3 to 7 form part of these financial statements. Page 2
NEWS PRESENTERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2026
1. | General information
News Presenters Limited is a limited company registered in England and Wales with its registered office at 17 Wheeler Avenure, Oxted, Surrey, RH8 9LF. The principal activity of the company continued to be that of the provision of agency services and media consultancy. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Turnover
Turnover comprises revenue recognised by the company in respect of services supplied during the year, exclusive of Value Added Tax and trade discounts.
| 2.3 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is provided on the following basis:
|  |  |  | Plant & machinery | - | 25% straight line
|  |  |  | Other fixed assets | - | Over 10 years
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the Statement of Comprehensive Income.
| 2.4 | Debtors
Short term debtors are measured at transaction price, less any impairment.
| 2.5 | Creditors
Short term creditors are measured at the transaction price. Page 3
NEWS PRESENTERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2026 2.Accounting policies (continued)
| 2.6 | Government grants
Grants are accounted under the accruals model as permitted by FRS 102. Grants relating to expenditure on tangible fixed assets are credited to profit or loss at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income. Grants of a revenue nature are recognised in the Statement of Comprehensive Income in the same period as the related expenditure.
| 2.7 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is £ sterling. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.
| 2.8 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
| 2.9 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.
| 2.10 | Interest income
Interest income is recognised in profit or loss using the effective interest method. Page 4
NEWS PRESENTERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2026 2.Accounting policies (continued)
| 2.11 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. 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 income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
3. | Employees
| The average monthly number of employees, including directors, during the year was 7 (2025 - 7).
Page 5
NEWS PRESENTERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2026
4. | Tangible fixed assets
|  | Plant & machinery | Other fixed assets | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 May 2025 | 15,262 | 16,667 | 31,929
| At 30 April 2026 | 15,262 | 16,667 | 31,929
| Depreciation |  |  |
| At 1 May 2025 | 13,602 | 16,667 | 30,269
| Charge for the year on owned assets | 938 | - | 938
| At 30 April 2026 | 14,540 | 16,667 | 31,207
| Net book value |  |  |
| At 30 April 2026 | 722 | - | 722
| At 30 April 2025 | 1,660 | - | 1,660
5. | Debtors
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade debtors | 3,085 | 16,600
| Other debtors | 663 | -
| Prepayments and accrued income | 2,761 | 14,269
|  | 6,509 | 30,869
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade creditors | 32,016 | 141,017
| Other taxation and social security | 64,370 | 57,605
| Other creditors | 38,777 | 44,140
| Accruals and deferred income | 5,856 | 7,324
|  | 141,019 | 250,086
Page 6
NEWS PRESENTERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2026
7. | Deferred taxation
|  | 2026
|  | £
| At beginning of year | (415)
| Charged to profit or loss | 235
| At end of year | (180)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Accelerated capital allowances | (181) | (415)
8. | Share capital
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 (2025 - 100) Ordinary shares of £1 each | 100 | 100
Page 7