KAMINN MEDIA LIMITED


Directors	BOGLIOLO, Thierry Jean Philippe
	MAYHEAD, Tamsin Ruth


Company Secretary	MAYHEAD, Tamsin Ruth


Registered Address	Clyde Offices
	48 West George Street
	Glasgow
	G2 1BP


Registered Number	SC185171 (Scotland)

Balance Sheet as at
30 June 2026

	Notes	2026		2025
		£	£	£	£
Current assets
Stocks	4	22,235		14,131
Debtors	5	42,322		81,748
Cash at bank and on hand		307,971		337,325
		372,528		433,204
Creditors amounts falling due within one year	6	(4,056)		(9,514)
Net current assets (liabilities)			368,472		423,690
Total assets less current liabilities			368,472		423,690
Accruals and deferred income			(34,586)		(69,253)
Net assets			333,886		354,437
Capital and reserves
Called up share capital			360		360
Profit and loss account			333,526		354,077
Shareholders' funds			333,886		354,437

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
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 for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 24 September 2026, and are signed on its behalf by:

BOGLIOLO, Thierry Jean Philippe
Director
Registered Company No. SC185171

KAMINN MEDIA LIMITED

Notes to the Financial Statements
for the year ended 30 June 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Going concern
	After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

	Turnover policy
	Turnover includes sales and royalty income, all arising on ordinary activities. Turnover relating to the sales of books and similar items is recognised on net sales of goods, excluding value added tax. Turnover relating to royalty income is recognised on net receipts, excluding value added tax.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Depreciation is calculated so as to write off the cost of an asset over the useful economic life of the respective asset as follows:


		Straight line (years)
	Office Equipment	3

	Stocks and work in progress
	Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	0		0

3.	Tangible fixed assets

	Office Equipment	Total
	£	£
Cost or valuation
At 01 July 25	5,466	5,466
At 30 June 26	5,466	5,466
Depreciation and impairment
At 01 July 25	5,466	5,466
At 30 June 26	5,466	5,466
Net book value
At 30 June 26	-	-
At 30 June 25	-	-

4.	Stocks

	2026	2025
	£	£
Other stocks	22,235	14,131
Total	22,235	14,131

5.	Debtors: amounts due within one year

	2026	2025
	£	£
Trade debtors / trade receivables	41,523	79,836
Other debtors	82	588
Prepayments and accrued income	717	1,324
Total	42,322	81,748

6.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	-	2,115
Taxation and social security	4,056	7,245
Other creditors	-	154
Total	4,056	9,514