REGISTERED NUMBER: 13789393 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

Mediarb Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D Ball

Mrs T Ball

REGISTERED OFFICE:

Suite B Fairgate House

205 Kings Road

Birmingham

West Midlands

B11 2AA

REGISTERED NUMBER:

13789393 (England and Wales)

ACCOUNTANTS:

James, Stanley & Co. Limited

First Floor

3 Elmdon Road

Marston Green

Birmingham

West Midlands

B37 7BS

FIXED ASSETS

Intangible assets

5

1,000

2,000

Property, plant and equipment

6

77,449

36,561

78,449

38,561

CURRENT ASSETS

Inventories

7

12,290

18,887

Debtors

8

22,992

13,235

Cash at bank

19,044

34,783

54,326

66,905

CREDITORS

Amounts falling due within one year

9

48,793

60,052

NET CURRENT ASSETS

5,533

6,853

TOTAL ASSETS LESS CURRENT LIABILITIES

83,982

45,414

CREDITORS

Amounts falling due after more than one year

10

(42,539

)

(13,423

)

PROVISIONS FOR LIABILITIES

(19,302

)

(9,020

)

NET ASSETS

22,141

22,971

CAPITAL AND RESERVES

Called up share capital

12

100

100

Retained earnings

22,041

22,871

SHAREHOLDERS' FUNDS

22,141

22,971

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 21 August 2026 and were signed on its behalf by:

Mrs T Ball - Director

1.	STATUTORY INFORMATION

Mediarb Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. There were no material departures from that accounting standard.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2021, is being amortised evenly over its estimated useful life of five years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

20% on cost

Fixtures and fittings

-

20% on cost

Motor vehicles

-

20% on reducing balance

Computer equipment

-

33% on cost

Stocks

Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Loans from directors

As a small entity the company measures a basic financial liability that are loans from directors at transaction price.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - NIL ) .

5.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2025

and 31 December 2025

5,000

AMORTISATION

At 1 January 2025

3,000

Amortisation for year

1,000

At 31 December 2025

4,000

NET BOOK VALUE

At 31 December 2025

1,000

At 31 December 2024

2,000

6.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 January 2025

5,232

1,979

46,308

3,444

56,963

Additions

47,500

14,366

-

392

62,258

Disposals

(300

)

(567

)

-

-

(867

)

At 31 December 2025

52,432

15,778

46,308

3,836

118,354

DEPRECIATION

At 1 January 2025

1,815

684

16,671

1,232

20,402

Charge for year

10,487

3,156

5,928

1,279

20,850

Eliminated on disposal

(120

)

(227

)

-

-

(347

)

At 31 December 2025

12,182

3,613

22,599

2,511

40,905

NET BOOK VALUE

At 31 December 2025

40,250

12,165

23,709

1,325

77,449

At 31 December 2024

3,417

1,295

29,637

2,212

36,561

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 January 2025

and 31 December 2025

24,987

DEPRECIATION

At 1 January 2025

8,995

Charge for year

3,199

At 31 December 2025

12,194

NET BOOK VALUE

At 31 December 2025

12,793

At 31 December 2024

15,992

7.	INVENTORIES

31.12.25

31.12.24

£

£

Stocks

12,290

18,887

8.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

22,520

12,452

Prepayments and accrued income

472

783

22,992

13,235

9.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans and overdrafts

7,281

-

Hire purchase contracts

4,045

3,467

Trade creditors

729

370

Tax

7,146

21,358

Social security and other taxes

9,822

6,483

Other creditors

500

-

Directors' current accounts

14,400

21,531

Accruals and deferred income

4,870

6,843

48,793

60,052

10.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans

33,161

-

Hire purchase contracts

9,378

13,423

42,539

13,423

11.	SECURED DEBTS

The following secured debts are included within creditors:

31.12.25

31.12.24

£

£

Hire purchase contracts

13,423

16,890

Obligations under finance leases and hire purchase contracts are secured on the related lease assets.

12.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

£

100

Ordinary

£1

100

100

13.	CAPITAL COMMITMENTS

31.12.25

31.12.24

£

£

Contracted but not provided for in the

financial statements

-

-

14.	RELATED PARTY DISCLOSURES

Loans from key management personnel are unsecured and interest free with no specific repayment terms.