ECHO MEDIA LTD

	Page
Accountants' Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—6

Report to the directors on the preparation of the unaudited statutory accounts of ECHO MEDIA LTD for the year ended 31 March 2026

To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of ECHO MEDIA LTD which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/gb/en/member/standards/rules-and-standards/rulebook.html.

This report is made to the directors of ECHO MEDIA LTD , as a body, in accordance with the terms of our engagement letter dated 23 April 2026. Our work has been undertaken solely to prepare for your approval the accounts of ECHO MEDIA LTD and state those matters that we have agreed to state to the directors of ECHO MEDIA LTD , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at https://www.accaglobal.com/gb/en/technical-activities/technical-resources-search/2009/october/factsheet-163-audit-exempt-companies.html. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than ECHO MEDIA LTD and its directors as a body for our work or for this report.

It is your duty to ensure that ECHO MEDIA LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of ECHO MEDIA LTD . You consider that ECHO MEDIA LTD is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of ECHO MEDIA LTD . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

1st September 2026

Ascendis Accountants, Business & Tax Advisors Ltd

Chartered Certified Accountants, Taxation and Business Advisors

Unit 3, Building 2, The Colony Wilmslow

Altrincham Road

Wilmslow

Cheshire

SK9 4LY

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ECHO MEDIA LTD

Balance Sheet

As At 31 March 2026

Balance Sheet

Registered number: 13533114

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		3,781		3,841
Investments	5		101,178		83,950

			104,959		87,791
CURRENT ASSETS
Debtors	6	6,888		19,159
Cash at bank and in hand		27,914		45,339

		34,802		64,498
Creditors: Amounts Falling Due Within One Year	7	(9,341 )		(23,311 )

NET CURRENT ASSETS (LIABILITIES)			25,461		41,187

TOTAL ASSETS LESS CURRENT LIABILITIES			130,420		128,978

PROVISIONS FOR LIABILITIES
Deferred Taxation	8		(3,992 )		(866 )

NET ASSETS			126,428		128,112

CAPITAL AND RESERVES
Called up share capital	9		10		10
Fair value reserve			22,237		8,282
Profit and Loss Account			104,181		119,820

SHAREHOLDERS' FUNDS			126,428		128,112

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ECHO MEDIA LTD

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit 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.

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

Miss Bethany Tovey

Director

1st September 2026

The notes on pages 4 to 6 form part of these financial statements.

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ECHO MEDIA LTD

Notes to the Financial Statements

For The Year Ended 31 March 2026

Notes to the Financial Statements

1. General Information

ECHO MEDIA LTD is a private company, limited by shares, incorporated in England & Wales, registered number 13533114 . The registered office is Unit 3, Building 2, The Colony, Altrincham Road, Wilmslow, Sk9 4LY.

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. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

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:

Fixtures & Fittings	25% Reducing balance
Computer Equipment	33% Straight Line

2.4. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

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ECHO MEDIA LTD

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.6. Fixed Asset Investments

Investments are recognised initially at cost and subsequentially at fair value based on the fair market value of the investment. Profits and losses on revaluation are recognised through the profit and loss account and the revaluation reserve account.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2025: 2)

4. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 April 2025	2,219	14,556	16,775
Additions	-	2,429	2,429

As at 31 March 2026	2,219	16,985	19,204

Depreciation
As at 1 April 2025	1,039	11,895	12,934
Provided during the period	295	2,194	2,489

As at 31 March 2026	1,334	14,089	15,423

Net Book Value
As at 31 March 2026	885	2,896	3,781

As at 1 April 2025	1,180	2,661	3,841

5. Investments

	Listed
	£
Cost or Valuation
As at 1 April 2025	83,950
Revaluations	17,228

As at 31 March 2026	101,178

Provision
As at 1 April 2025	-

As at 31 March 2026	-

Net Book Value
As at 31 March 2026	101,178

As at 1 April 2025	83,950

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ECHO MEDIA LTD

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	-	7,066
Other debtors	6,888	12,093

	6,888	19,159

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Other creditors	291	462
Taxation and social security	9,050	22,849

	9,341	23,311

8. Deferred Taxation

The provision for deferred tax is made up as follows:

	2026	2025
	£	£
Other timing differences	3,992	866

9. Share Capital

	2026	2025
Allotted, called up and fully paid	£	£
5 Ordinary A shares of £ 1 each	5	5
5 Ordinary B shares of £ 1 each	5	5

	10	10

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