Company registration number: 12584471
Annual report and unaudited financial statements
for the year ended 31 December 2025
for
Salamanda Media Ltd
Pages for filing with the Registrar
Company registration number: 12584471
Salamanda Media Ltd
Balance sheet
as at 31 December 2025
2025 2024
Note £ £ £ £
Fixed assets
Tangible assets 5 3,865 702
3,865 702
Current assets
Debtors 6 3,705 55,291
Cash at bank and in hand 318,032 112,929
321,737 168,220
Creditors: amounts falling due within one year
7 (212,024) (81,933)
Net current assets 109,713 86,287
Total assets less current liabilities 113,578 86,989
Creditors: Amounts falling due after more than one year
8 (250,000) (250,000)
NET LIABILITIES (136,422) (163,011)
Capital and reserves
Called up share capital 3 3
Share premium account 499,999 499,999
Profit and loss account (636,424) (663,013)
TOTAL EQUITY (136,422) (163,011)
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: 12584471
Salamanda Media Ltd
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 11 September 2026 and signed on its behalf by:
Mrs S Evans, Director Mrs A De Freitas, Director
21 September 2026 11 September 2026
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Salamanda Media Ltd
Notes to the financial statements
for the year ended 31 December 2025
1 Company information
Salamanda Media Ltd is a private company registered in England and Wales. Its registered number is 12584471. The company is limited by shares. Its registered office is 135 Church Street, Horwich, Bolton, Lancashire, BL6 7BR.
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.
Presentation currency
The company’s financial statements are presented in sterling.
Going concern
The shareholders have indicated their continuing support for the business and therefore the financial statements have been prepared on a going concern basis. The financial statements do not reflect any adjustments that would result from a withdrawal of this support.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
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.:
Plant and machinery - 3 years straight line
Computer equipment - 3 years straight line
Financial instruments
Basic financial instruments that are payable or receivable within one year, typically trade creditors and debtors, are measured initially and subsequently at the undiscounted amount of the cash or other consideration that is expected to be paid or received less impairment losses for bad and doubtful debts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the profit and loss account over the expected useful life of the assets. Grants received towards revenue expenditure are released to the profit and loss account as the related expenditure is incurred.
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Salamanda Media Ltd
Notes to the financial statements - continued
for the year ended 31 December 2025
2 Accounting policies - continued
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company’s pension scheme are charged to profit and loss in the period to which they relate.
3 Critical accounting judgements and estimates
In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
Revenue recognition and the rendering of services Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: - the amount of revenue can be measured reliably; - it is probable that the company will receive the consideration due under the contract; - the stage of completion of the contract at the end of the reporting period can be measured reliably; and - the costs incurred and the costs to complete the contract can be measured reliably. Revenue represents amounts earned during the year through the production and distribution of television programmes which is recognised in line with contractual obligations and net of VAT.






Impairment of assets At each reporting date assets are reviewed to determine whether there is any indication that those assets have suffered an impairment loss. If there is an indication of possible impairment, the recoverable amount of any affected asset is estimated and compared with its carrying amount. If the recoverable amount is lower, the carrying amount of the asset is reduced to its recoverable amount and an impairment loss is recognised immediately in the profit or loss. If an impairment loss is subsequently reversed, the carrying amount of the asset is increased to the revised estimate of its recoverable amount, but not to exceed the amount that would have been determined had no impairment loss been recognised in prior periods. A reversal of an impairment loss is recognised immediately in the profit or loss.

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Salamanda Media Ltd
Notes to the financial statements - continued
for the year ended 31 December 2025
3 Critical accounting judgements and estimates - continued
Taxation 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 rates and laws that have been enacted or substantively enacted by the Statement of Financial Position date. Deferred tax Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the Statement of Financial Position 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 the financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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 not be recovered against the reversal of deferred tax liabilities or other future taxable profits.







4 Average number of employees
During the year the average number of employees was 12 (2024 - 8).
5 Tangible fixed assets
Plant and machinery etc.

£
Cost
At 1 January 2025 15,628
Additions 4,316
At 31 December 2025 19,944
Depreciation
At 1 January 2025 14,926
Charge for year 1,153
At 31 December 2025 16,079
Net book value
At 31 December 2025 3,865
At 31 December 2024 702
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Salamanda Media Ltd
Notes to the financial statements - continued
for the year ended 31 December 2025
6 Debtors
2025 2024
£ £
Trade debtors (1,618) 7,395
Prepayments and accrued income 5,323 47,896
3,705 55,291
7 Creditors: amounts falling due within one year
2025 2024
£ £
Trade creditors 11,243 20,508
Other creditors 251 54
VAT payable 81,137 20,084
Social security and other tax 12,726 12,183
Accruals and deferred income 106,667 29,104
212,024 81,933
8 Creditors: amounts falling due after more than one year
2025 2024
£ £
Other creditors 250,000 250,000
9 Related party transactions
Other creditors falling due after more than one year is made up of loans from Channel 4 Investments Ltd, a shareholder in Salamanda Media Ltd. The outstanding balance on the loans at the end of the year was £250,000 (2024: £250,000). Interest is being charged on these loans at market rate.
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