REGISTERED NUMBER: 08656927 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

FIBRE4TV LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R J Mackman

J M Mackman

REGISTERED OFFICE:

Unit 18, Orchard Road

Royston

Hertfordshire

SG8 5HD

REGISTERED NUMBER:

08656927 (England and Wales)

ACCOUNTANTS:

TC Group

1st Floor

5-7 Portugal Place

Cambridge

Cambridgeshire

CB5 8AF

FIXED ASSETS

Tangible assets

5

26,354

62,089

CURRENT ASSETS

Debtors

6

57,815

94,760

Cash and cash equivalents

1,271,831

1,112,680

1,329,646

1,207,440

CREDITORS

Amounts falling due within one year

7

(83,674

)

(116,255

)

NET CURRENT ASSETS

1,245,972

1,091,185

TOTAL ASSETS LESS CURRENT LIABILITIES

1,272,326

1,153,274

PROVISIONS FOR LIABILITIES

8

(4,278

)

(7,705

)

NET ASSETS

1,268,048

1,145,569

CAPITAL AND RESERVES

Called up share capital

9

2

2

Retained earnings

1,268,046

1,145,567

SHAREHOLDERS' FUNDS

1,268,048

1,145,569

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 Profit and loss account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 August 2026 and were signed on its behalf by:

R J Mackman - Director

1.	STATUTORY INFORMATION

Fibre4TV Limited 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 presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover represents the net invoiced sale and hire of fibre cabling assemblies, excluding value added tax. Turnover attributable to hire services is recognised when the company obtains the right to consideration.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and Machinery - 20% on the straight line method

Plant and Machinery - Hire Stock is charged on a 20% straight line basis.

Computer equipment - 33% on the straight line method

Financial instruments

Basic financial assets and basic financial liabilities as defined under section 11 of FRS 102, including trade and other debtors, trade and other creditors, cash and bank balances and investments in commercial paper, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and loss account, 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 material 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

4.	EMPLOYEES AND DIRECTORS

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

5.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

COST

At 1 January 2025

183,650

1,839

185,489

Disposals

(20,000

)

(1,173

)

(21,173

)

At 31 December 2025

163,650

666

164,316

DEPRECIATION

At 1 January 2025

121,561

1,839

123,400

Charge for year

32,985

-

32,985

Eliminated on disposal

(17,250

)

(1,173

)

(18,423

)

At 31 December 2025

137,296

666

137,962

NET BOOK VALUE

At 31 December 2025

26,354

-

26,354

At 31 December 2024

62,089

-

62,089

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

27,681

64,626

Other debtors

30,134

30,134

57,815

94,760

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

507

747

Taxation and social security

55,880

88,433

Other creditors

27,287

27,075

83,674

116,255

8.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

4,278

7,705

Deferred

tax

£

Balance at 1 January 2025

7,705

Provided during year

(3,427

)

Balance at 31 December 2025

4,278

Deferred tax is recognised in respect of the excess of capital allowances over depreciation.

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

2

Ordinary

£1

2

2

10.	RELATED PARTY DISCLOSURES

At the balance sheet date the amount of £25,000 (2024: £25,000) was owed to the director by the company. The amount bears no interest, is repayable on demand and is disclosed within other debtors.