Company No: 08053309 (England and Wales)

Contents

• Statement of Financial Position
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Fixed assets
Investments	3	751,000		751,000
		751,000		751,000
Creditors: amounts falling due within one year	4	( 309,940)		( 309,940)
Net current liabilities		(309,940)		(309,940)
Total assets less current liabilities		441,060		441,060
Net assets		441,060		441,060
Capital and reserves
Called-up share capital	5	1,000		1,000
Profit and loss account		440,060		440,060
Total shareholders' funds		441,060		441,060

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

Director's responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Comprehensive Income has not been delivered.

The financial statements of Newton Media Holdings Limited (registered number: 08053309) were approved and authorised for issue by the Director on 23 September 2026. They were signed on its behalf by:

N G Lipinski Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to
the preceding financial year, unless otherwise stated.

General information and basis of accounting

Newton Media Holdings Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Suite 24 Kingfisher House, 21-23 Elmfield Road, Bromley, BR1 1LT, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The director has assessed the Statement of Financial Position and likely future cash flows at the date of approving these financial statements. The director has a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Fixed asset investments

Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably. Other investments are measured at cost less impairment.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

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.

Financial assets and liabilities are only offset in the Statement of Financial Position when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial liabilities
Basic financial liabilities, including creditors and loans from fellow group companies , are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Equity instruments
Equity instruments issued by the Company are recorded at the fair value of cash or other resources received or receivable, net of direct issue costs. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the Company.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	1		1

3. Fixed asset investments

	2025		2024
	£		£
Subsidiary undertakings	751,000		751,000

Investments in shares

Name of entity	Registered office	Principal activity	Class of shares	Ownership 31.12.2025	Ownership 31.12.2024	Held
Newton Media Limited	Kingfisher House, 21-23 Elmfield Road, Bromley, BR1 1LT	Trading company	Ordinary	100.00%	100.00%	Direct

4. Creditors: amounts falling due within one year

	2025		2024
	£		£
Amounts owed to Group undertakings	309,927		309,927
Other creditors	13		13
	309,940		309,940

5. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
500 Ordinary A Shares shares of £ 1.00 each	500		500
500 Ordinary B Shares shares of £ 1.00 each	500		500
	1,000		1,000