Wonderborn Media Group Ltd

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

Registered number: 11397870

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		521		1,826
Investments	5		399,437		369,097

			399,958		370,923
CURRENT ASSETS
Debtors	6	2,348,425		2,008,450

		2,348,425		2,008,450
Creditors: Amounts Falling Due Within One Year	7	(1,750,851 )		(1,656,463 )

NET CURRENT ASSETS (LIABILITIES)			597,574		351,987

TOTAL ASSETS LESS CURRENT LIABILITIES			997,532		722,910

Creditors: Amounts Falling Due After More Than One Year	8		(965,000 )		(999,025 )

NET ASSETS/(LIABILITIES)			32,532		(276,115 )

CAPITAL AND RESERVES
Called up share capital	9		13		13
Share premium account			1,584,997		1,584,997
Profit and Loss Account			(1,552,478 )		(1,861,125 )

SHAREHOLDERS' FUNDS			32,532		(276,115)

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Wonderborn Media Group 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 member has 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 Profit and Loss Account.

On behalf of the board

Mr Toby Hughes

Director

21/08/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Wonderborn Media Group Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11397870 . The registered office is Level 2, Spectrum Building, Bond Street, Bristol, BS1 3LG.

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.

Income arising from the provision of management and support services, including the recharge of salary costs and other expenses, is included within turnover as it forms part of the company's ordinary activitues.

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:

Plant & Machinery	25% straight line
Fixtures & Fittings	20% straight line
Computer Equipment	25%-33% straight line

2.4. Taxation

Tax comprises current and deferred tax and is recognised in profit or loss, except where it relates to items recognised in other comprehensive income or equity.

Current tax is the tax payable on taxable profit for the year, calculated using rates enacted or substantively enacted by the reporting date.

Deferred tax is recognised on all timing differences at the reporting date, using rates expected to apply on reversal. Deferred tax assets are recognised only to the extent it is probable they will be recovered against future taxable profits. Balances are not discounted. Where group relief is surrendered for nil consideration, no deferred tax asset is recognised by the surrendering company where the economic benefit accrues to the claimant company.

2.5. Group Reorganisations

Where the company acquires or sells assets and liabilities from/to another group undertaking as part of a group reorganisation, the transaction is accounted for using book values. The assets and liabilities are recognised/disposed at the carrying values at the point of transfer. No gain or loss arises in the disposing company and no goodwill arises in the acquiring company.

2.6. Critical accounting judgements

The company has unrelieved tax losses carried forward, which are available to reduce future taxable profits of the company. In the judgement of the Director, these losses do not meet the recognition requirements of FRS 102 and consequently no deferred tax asset has been recognised. The director intends to quantify the value of unrecognised deferred tax in future periods as part of an ongoing review of the group's tax position

3. Average Number of Employees

The Company continuned to employ staff during the year whose cost was entirely recharged to subsidiary companies. The average number of employees with contracts of employment with the company, including directors, during the year was: 6 (2024: 6)

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Wonderborn Media Group 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	12,491

As at 31 December 2025	12,491

Depreciation
As at 1 January 2025	10,665
Provided during the period	1,305

As at 31 December 2025	11,970

Net Book Value
As at 31 December 2025	521

As at 1 January 2025	1,826

5. Investments

	Unlisted
	£
Cost or Valuation
As at 1 January 2025	369,097
Additions	30,340

As at 31 December 2025	399,437

Provision
As at 1 January 2025	-

As at 31 December 2025	-

Net Book Value
As at 31 December 2025	399,437

As at 1 January 2025	369,097

Investments are recognised at original cost less accumulated impairment losses.

Unless stated investments comprise 100% of the shares in the following UK subsidiary undertakings;

Wonderborn Distribution Ltd
Passitons Productions Ltd (90.5% holding)
God Rocks Ltd
Raise Up Faith Ltd
Three Arrows Media Ltd

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Wonderborn Media Group Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

6. Debtors

	2025	2024
	£	£
Due within one year
Prepayments and accrued income	1,356	2,888
Amounts owed by subsidiaries	2,347,069	2,005,562

	2,348,425	2,008,450

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	526	1,978
Bank loans and overdrafts	119,054	117,284
Other loans	900,000	900,000
Other taxes and social security	6,506	897
VAT	36,003	18,216
Accruals	331,109	251,476
Director's loan account	321,787	323,329
Amounts owed to subsidiaries	35,866	43,283

	1,750,851	1,656,463

Included within accruals is £58,913 (2024: £43,013) owed to a director in respect of unpaid loan interest. Further details are given in the related party note.

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	-	34,025
Other loans	700,000	700,000
Director's loan account	265,000	265,000

	965,000	999,025

Included within long-term creditors is a loan of £265,000 (2023: £265,000) due to a director. Further details are given in the related party note. All amounts falling due after more than one year are repayable within five years of the balance sheet date. There are no creditors repayable after more than five years.

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	13	13

10. Related Party Transactions

At the balance sheet date the company owed £645,700 (2024: £631,342) to Toby Hughes, a director of the company. The maximum amount outstanding during the year was £646,886 (2024: £631,342).

A long term loan of £265,000 bears interest at 6% per annum and is repayable between 2 and 5 years from the balance sheet date. All other loans and and balances are unsecured, interest free, and repayable on demand.

11. Comparative information

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Wonderborn Media Group Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

Certain comparative amounts in the profit and loss account have been re-presented to conform with the current year’s presentation.

Income arising from the provision of management and support services to fellow group undertakings, previously presented within other operating income, is now included within turnover as it forms part of the company’s ordinary activities. In addition, amounts recharged to fellow group undertakings in respect of staff and certain operating costs, which were previously presented net within the related expense categories, are now presented on a gross basis, with the related income recognised separately.

The combined impact of these changes on the comparative amounts in the profit and loss account was to increase Turnover increasing by £207,810, increase Adminsitrative expenses by £169,223, and decrease Other operating income by £38,587.

These changes relate solely to the presentation and classification of income and expenditure and have no effect on operating profit, profit before taxation, profit for the financial year, shareholders’ funds or cash flows.

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