POSITIVE MEDIA COMPANY CIC

Company limited by guarantee

Company Registration Number:
13022984 (England and Wales)

Unaudited statutory accounts for the year ended 30 November 2025

Period of accounts

Start date: 1 December 2024

End date: 30 November 2025

POSITIVE MEDIA COMPANY CIC

Contents of the Financial Statements

for the Period Ended 30 November 2025

Profit and loss
Balance sheet
Additional notes
Balance sheet notes
Community Interest Report

POSITIVE MEDIA COMPANY CIC

Profit And Loss Account

for the Period Ended 30 November 2025

2025 2024


£
£
Turnover: 10,086 7,735
Cost of sales: ( 2,612 ) ( 2,528 )
Gross profit(or loss): 7,474 5,207
Administrative expenses: ( 7,294 ) ( 7,414 )
Operating profit(or loss): 180 (2,207)
Profit(or loss) before tax: 180 (2,207)
Profit(or loss) for the financial year: 180 (2,207)

POSITIVE MEDIA COMPANY CIC

Balance sheet

As at 30 November 2025

Notes 2025 2024


£
£
Fixed assets
Tangible assets: 3 2,123 2,089
Total fixed assets: 2,123 2,089
Current assets
Debtors: 4 158 503
Cash at bank and in hand: 1,225 55
Total current assets: 1,383 558
Creditors: amounts falling due within one year: 5 ( 2,920 ) ( 2,241 )
Net current assets (liabilities): (1,537) (1,683)
Total assets less current liabilities: 586 406
Total net assets (liabilities): 586 406
Members' funds
Profit and loss account: 586 406
Total members' funds: 586 406

The notes form part of these financial statements

POSITIVE MEDIA COMPANY CIC

Balance sheet statements

For the year ending 30 November 2025 the company was entitled to exemption 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.

This report was approved by the board of directors on 25 August 2026
and signed on behalf of the board by:

Name: A J Peacock
Status: Director

The notes form part of these financial statements

POSITIVE MEDIA COMPANY CIC

Notes to the Financial Statements

for the Period Ended 30 November 2025

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

    Turnover policy

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

    Tangible fixed assets depreciation policy

    Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Plant and machinery is 25 per cent on reducing balance.

    Other accounting policies

    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.

POSITIVE MEDIA COMPANY CIC

Notes to the Financial Statements

for the Period Ended 30 November 2025

  • 2. Employees

    2025 2024
    Average number of employees during the period 0 0

POSITIVE MEDIA COMPANY CIC

Notes to the Financial Statements

for the Period Ended 30 November 2025

3. Tangible assets

Land & buildings Plant & machinery Fixtures & fittings Office equipment Motor vehicles Total
Cost £ £ £ £ £ £
At 1 December 2024 4,404 4,404
Additions 1,395 1,395
Disposals ( 1,546 ) ( 1,546 )
Revaluations 0 0
Transfers 0 0
At 30 November 2025 4,253 4,253
Depreciation
At 1 December 2024 2,315 2,315
Charge for year 709 709
On disposals ( 894 ) ( 894 )
Other adjustments
At 30 November 2025 2,130 2,130
Net book value
At 30 November 2025 2,123 2,123
At 30 November 2024 2,089 2,089

POSITIVE MEDIA COMPANY CIC

Notes to the Financial Statements

for the Period Ended 30 November 2025

4. Debtors

2025 2024
£ £
Trade debtors 100 390
Prepayments and accrued income 58 113
Total 158 503

POSITIVE MEDIA COMPANY CIC

Notes to the Financial Statements

for the Period Ended 30 November 2025

5. Creditors: amounts falling due within one year note

2025 2024
£ £
Other creditors 2,920 2,241
Total 2,920 2,241

COMMUNITY INTEREST ANNUAL REPORT

POSITIVE MEDIA COMPANY CIC

Company Number: 13022984 (England and Wales)

Year Ending: 30 November 2025

Company activities and impact

The company offers a range of podcasting services to community organisations, including youth groups, charitable organisations, and other community-based groups. Its activities include delivering structured podcasting programmes that combine practical, hands-on training with supporting educational activities. The company also produces podcasts on behalf of individuals and organisations wishing to take part in podcasting, with no previous experience required. This enables a broad range of participants to engage with podcast production in a supportive and professional environment. A key aim of the company's activities is to provide access to podcasting facilities and a professional media environment for members of the community who may not otherwise have such opportunities. Through its work, the company helps to broaden participation in digital media and supports participants in developing practical, creative, and technical skills.

Consultation with stakeholders

The company's stakeholders include participants, local organisations and community groups that use its services. Participants are invited to complete a short questionnaire following their podcasting experience, providing an opportunity to comment on their experience and the services provided. The feedback received enables the company to better understand the needs and preferences of its local stakeholders. This information is used to inform the ongoing development of its sessions, facilities, and activities, helping the company to ensure that its services remain relevant and accessible to the communities it serves.

Directors' remuneration

During the year ended 30 November 2025, some directors received payments totalling £600 for occasional work undertaken as self-employed contractors. These payments do not represent remuneration for their role as directors and are not included as directors' remuneration in the financial statements. No other remuneration was paid to the directors during the year.

Transfer of assets

No transfer of assets other than for full consideration

This report was approved by the board of directors on
25 August 2026

And signed on behalf of the board by:
Name: A J Peacock
Status: Director