ACCOUNTS - Final Accounts preparation

Company registration number: 15567668

	UNAUDITED FINANCIAL STATEMENTS
	FOR THE YEAR ENDED 31 DECEMBER 2025

	9E MEDIA LTD


9E MEDIA LTD

COMPANY INFORMATION

Director	B Asadi


Registered number	15567668


Registered office	4th Floor
	95 Gresham Street
	London
	EC2V 7AB


Accountants	Menzies LLP
	Chartered Accountants
	2nd Floor, Origin One
	108 High Street
	Crawley
	RH10 1BD


9E MEDIA LTD

CONTENTS

	Page
Statement of financial position	1 - 2
Notes to the financial statements	3 - 5


9E MEDIA LTD REGISTERED NUMBER:15567668

STATEMENT OF FINANCIAL POSITION

AS AT 31 DECEMBER 2025

		2025		2024
Note		£		£

Fixed assets
Intangible assets	4		4,200		4,200
			4,200		4,200
Current assets
Debtors: amounts falling due within one year		3,344		2,127
Cash at bank and in hand		3,570		-
		6,914		2,127
Creditors: amounts falling due within one year	6	(18,911)		(12,743)
Net current liabilities			(11,997)		(10,616)
Total assets less current liabilities			(7,797)		(6,416)

Net liabilities			(7,797)		(6,416)

Page 1


9E MEDIA LTD REGISTERED NUMBER:15567668

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 31 DECEMBER 2025

		Year ended 31 December 2025		Period 16 March to 31 December 2024
		£		£

Capital and reserves
Allotted and called up share capital	1	1
Profit and loss account	(7,798)	(6,417)
	(7,797)	(6,416)

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 his 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 Company has opted not to file the profit and loss account 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:

B Asadi

Director

Date: 7 August 2026

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

Page 2


9E MEDIA LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1.	General information

9E Media Ltd is a private company, limited by shares, registered in England and Wales. The Company's registered number and registered office can be found on the company information page.

The company was incorporated on 16 March 2024 and the accounting reference date of the company was changed to 31 December 2024 to align with other companies under the director's control.

The prior period was for 9 months ended 31 December 2024, the current period is a 12 month period to 31 December 2025.

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

Going concern

As at 31 December 2025, the Company has net current liabilities of £(11,997) (2024 - £(10,616)) net liabilities £(7,797) (2024 - £(6,416)). The director believes that the Company will cease to trade in the near future as such the accounts have not been accounted for on a going concern basis.

2.3

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.

Page 3


9E MEDIA LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

2.Accounting policies (continued)

2.4

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

The estimated useful lives range as follows:

Computer software

years

2.5

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

Employees

The average monthly number of employees, including directors, during the year was 1 (2024 - 1).

4.	Intangible assets

		Computer software
		£
	Cost
	At 1 January 2025	4,200
	At 31 December 2025	4,200

	Net book value
	At 31 December 2025	4,200

Page 4


9E MEDIA LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Debtors

					Year ended 31 December 2025	Period 16 March to 31 December 2024
					£	£


Other debtors	1	1
Prepayments and accrued income	756	-
Deferred taxation	2,587	2,126
	3,344	2,127

6.	Creditors: Amounts falling due within one year
		Year ended 31 December 2025	Period 16 March to 31 December 2024
		£	£

Other creditors	15,851	9,683
Accruals and deferred income	3,060	3,060
	18,911	12,743

7.	Related party transactions
	Included in other creditors is a balance of £12,251 (2024 - £9,683) owed to companies under common control of the director. No interest was charged on these balances and they are deemed repayable on demand.

Page 5