REGISTERED NUMBER: 07065511 (England and Wales)

Financial Statements for the Year Ended 31 December 2025

for

SOFTWARE & SUPPORT MEDIA LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

P Kamali-Loibl

REGISTERED OFFICE:

Preston Park House

South Road

Brighton

BN1 6SB

REGISTERED NUMBER:

07065511 (England and Wales)

AUDITORS:

Feist Hedgethorne Limited

Statutory Auditors

Chartered Accountants

Preston Park House

South Road

Brighton

East Sussex

BN1 6SB

CURRENT ASSETS

Debtors

4

917,459

251,066

Cash at bank

682,656

1,720,837

1,600,115

1,971,903

CREDITORS

Amounts falling due within one year

5

(140,339

)

(766,643

)

NET CURRENT ASSETS

1,459,776

1,205,260

TOTAL ASSETS LESS CURRENT LIABILITIES

1,459,776

1,205,260

CAPITAL AND RESERVES

Called up share capital

6

1,000

1,000

Retained earnings

1,458,776

1,204,260

SHAREHOLDERS' FUNDS

1,459,776

1,205,260

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 director and authorised for issue on 28 August 2026 and were signed by:

P Kamali-Loibl - Director

1.	STATUTORY INFORMATION

Software & Support Media 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The business address is Schwedlerstr. 8 60314 Frankfurt am Main,Germany.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Significant judgements and estimates

Preparation of the financial statements requires management to make significant judgements and estimates and these estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

The items in the financial statements where these judgements and estimates have been made include provisions and the recoverability of debtors.

Key sources of estimation uncertainty:

The recoverability of trade debtors is assessed by management at each reporting date. In making this assessment, management considers the ageing profile of outstanding balances, the payment history and financial position of individual customers, historical experience of credit losses and any other information available regarding the recoverability of specific balances.

Where there is evidence that amounts may not be recoverable in full, an impairment provision is recognised based on management's estimate of the amount expected to be recovered. The assessment of recoverability therefore involves judgement and estimation, particularly in respect of overdue or disputed balances and customers facing financial difficulty.

At the reporting date, trade debtors amounted to £168,720 (2024: £174,702). Changes in the circumstances of individual customers or in management's assessment of recoverability could result in a material adjustment to the carrying value of trade debtors in a future period.

No other significant judgements have been made by management in preparing these financial statements.

Turnover

Turnover represents amounts receivable for services net of VAT and trade discounts.

Revenue from the sale of events is recognised when the significant risks and rewards of the events have passed to the buyer (usually on the occurrence of the events), the amount of revenue can be measured reliably, it is probably that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs.

Financial instruments

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic Financial Liabilities

Basic financial liabilities, including creditors are initially recognised at transaction price unless the arrangement constitutes a financing transaction. Financial liabilities classified as payable within one year are not amortised.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

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.

Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. As each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

Cash and cash equivalents

Cash at bank and in hand are basic financial assets and include cash in hand and deposits held at call with banks.

Going concern

At the time of approving the financial statements, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the director continues to adopt the going concern basis of accounting in preparing the financial statements.

3.	EMPLOYEES AND DIRECTORS

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

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

168,720

174,702

Amounts owed by group undertakings

611,109

-

Other debtors

137,630

76,364

917,459

251,066

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

3,530

27,322

Amounts owed to group undertakings

-

670,136

Taxation and social security

104,122

19,512

Other creditors

32,687

49,673

140,339

766,643

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1,000

Ordinary

£1

1,000

1,000

7.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Chris Morey (Senior Statutory Auditor)

for and on behalf of Feist Hedgethorne Limited

8.	RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

9.	ULTIMATE CONTROLLING PARTY

The parent company of Software & Support Media Limited is Software & Support Media GmbH and its registered office is Hanauer Landstr. 182, 60314 Frankfurt am Main, Germany.

The ultimate controlling party of the company is Pouya Kamali, by virtue of his controlling shareholding in the parent company.