Broadcasting (GAIA) Ltd - Filleted accounts

Registered number

04097674

Broadcasting (GAIA) Ltd

Filleted Accounts

31 December 2025

Broadcasting (GAIA) Ltd
Registered number:		04097674
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Current assets
Debtors	3	41,954			38,834

Creditors: amounts falling due within one year	4	(951)			(509)

Net current assets			41,003			38,325

Net assets			41,003			38,325

Capital and reserves
Called up share capital			100			100
Profit and loss account			40,903			38,225

Shareholders' funds			41,003			38,325

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Fabio Pinto
Director
Approved by the board on 7 September 2026

Broadcasting (GAIA) Ltd
Notes to the Accounts
for the year ended 31 December 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.


2	Employees	2025		2024
Number			Number

	Average number of persons employed by the company	0		0


3	Debtors	2025		2024
£			£

	Trade debtors	-		545
	Amounts owed by group undertakings and undertakings in which the company has a participating interest	41,954		38,289
		41,954		38,834


4	Creditors: amounts falling due within one year	2025		2024
£			£

	Trade creditors	951		1,057
	Taxation and social security costs	-		(548)
		951		509


5	Other information

	Broadcasting (GAIA) Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	226-228 King Street
	London
	W6 0RA