For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

PLASA Media Limited is a private company limited by shares incorporated in England and Wales. The registered office is Redoubt House, Edward Road, Eastbourne, East Sussex, BN23 8AS.

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.

Turnover comprises the invoiced value of goods and services supplied by the company, net of value added tax. It is stated exclusive of sales of fixed assets.

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

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

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 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.

Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction.

The average monthly number of persons (including directors) employed by the company during the year was:

During the year the company entered into the following transactions with related parties:

The company made purchases of £61,698 (2024 - £46,462) from PLASA Limited, a company registered in

England and Wales and under common control of the Professional Lighting and Sound Association.

At 31 December 2025 the company was owed £219,517 by PLASA Limited (2024 - £23,307) this is included within creditors.

During the year £0 dividends (2024 - £100,000) were voted in favour of PLASA Limited.

The company made purchases of £18,054, (2024 - £7,198) from PLASA Events Limited, a registered company in England and Wales under common control of the Professional Lighting and Sound Association

The company is wholly owned and controlled by the Professional Lighting and Sound Association.