Company registration number: 06024314
Annual report and unaudited financial statements
for the year ended 31 December 2025
for
Division Media Limited
Pages for filing with the Registrar
Company registration number: 06024314
Division Media Limited
Balance sheet
as at 31 December 2025
2025 2024
Note £ £ £ £
Intangible assets 4 - -
Tangible assets 5 - -
Current assets
Debtors 1,669 5,865
Cash at bank and in hand 208 3,643
1,877 9,508
Creditors: amounts falling due within one year
(9,831) (11,245)
Net current liabilities (7,954) (1,737)
Creditors: Amounts falling due after more than one year
- (2,333)
NET LIABILITIES (7,954) (4,070)
Capital and reserves
Called up share capital 3 3
Profit and loss account (7,957) (4,073)
TOTAL EQUITY (7,954) (4,070)
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 December 2025.
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 to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 06024314
Division Media Limited
Balance sheet - continued
as at 31 December 2025
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 to the Registrar.
These financial statements were approved by the Board of directors and authorised for issue on 14 September 2026 and signed on its behalf by:
Mr Z Leeks, Director Mr J Sherry, Director
21 September 2026 14 September 2026
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Division Media Limited
Notes to the financial statements
for the year ended 31 December 2025
1 Company information
Division Media Limited is a private company registered in England and Wales. Its registered number is 06024314. The company is limited by shares. Its registered office is F2 East Court, Enterprise Road, Maidstone, Kent, ME15 6JF.
2 Accounting policies
Basis of preparing the financial statements
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 historic cost convention.
Going concern
In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue. At 31 December 2025, the company had net current liabilities of £7,954 (2024: £1,737) and net liabilities of £7,954 (2024:£4,070). The directors have considered the availability of working capital at 31 December 2025 and are of the opinion that this will be sufficient to enable the company to continue operating for at least the 12 months from the date of signing these accounts, and pay its debts as they fall due. The directors have therefore concluded that the accounts should be prepared on a going concern basis.


Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
Amortisation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Goodwill - Acquired goodwill is written off in equal annual instalments over its estimated useful economic life.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Office Furniture and Equipment - 25% straight line
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Division Media Limited
Notes to the financial statements - continued
for the year ended 31 December 2025
2 Accounting policies - continued
Taxation
Taxation for the year comprises current and deferred taxation. 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 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 taxation
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 been enacted or substantively enacted by the balance sheet date 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 probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
3 Average number of employees
During the year the average number of employees was 2 (2024 - 2).
4 Intangible assets
Goodwill
£
Cost
At 1 January 2025 5,000
At 31 December 2025 5,000
Amortisation
At 1 January 2025 5,000
At 31 December 2025 5,000
Net book value
At 31 December 2025 -
At 31 December 2024 -
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Division Media Limited
Notes to the financial statements - continued
for the year ended 31 December 2025
5 Tangible fixed assets
Plant and machinery etc.

£
Cost
At 1 January 2025 17,796
At 31 December 2025 17,796
Depreciation
At 1 January 2025 17,796
At 31 December 2025 17,796
Net book value
At 31 December 2025 -
At 31 December 2024 -
6 Advances, credit and guarantees granted to directors
The following advances and credits to directors subsisted during the years ended 31 December 2025 and 31 December 2024.
2025 2024
£ £
Z Leeks
Balance outstanding at start of year 1,525 -
Amounts advanced - 1,525
Amounts repaid (1,525) -
Balance outstanding at end of year - 1,525
2025 2024
£ £
J Sherry
Balance outstanding at start of year 1,940 -
Amounts advanced - 1,940
Amounts repaid (1,940) -
Balance outstanding at end of year - 1,940
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