REGISTERED NUMBER: 06660168 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Gateway Media Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

G M Winrow

REGISTERED OFFICE:

6 Atlas House

St Georges Square

Bolton

Lancashire

BL1 2DQ

REGISTERED NUMBER:

06660168 (England and Wales)

ACCOUNTANTS:

Higsons Limited

Accountants

109 Market Street

Farnworth

Bolton

Greater Manchester

BL4 8EX

FIXED ASSETS

Tangible assets

4

32,066

29,962

CURRENT ASSETS

Debtors

5

74,485

94,736

Cash at bank and in hand

54,307

80,406

128,792

175,142

CREDITORS

Amounts falling due within one year

6

147,147

156,979

NET CURRENT (LIABILITIES)/ASSETS

(18,355

)

18,163

TOTAL ASSETS LESS CURRENT LIABILITIES

13,711

48,125

CREDITORS

Amounts falling due after more than one year

7

(5,636

)

(15,291

)

PROVISIONS FOR LIABILITIES

8

(6,965

)

(7,491

)

NET ASSETS

1,110

25,343

CAPITAL AND RESERVES

Called up share capital

988

988

Retained earnings

122

24,355

SHAREHOLDERS' FUNDS

1,110

25,343

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 5 October 2026 and were signed by:

G M Winrow - Director

1.	STATUTORY INFORMATION

Gateway Media Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 historical cost convention.

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.

Office equipment

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

33% on cost

Tangible fixed assets are measured at cost less accumulated depreciation and accumulated impairment losses.

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 tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2024 - 9 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Office

and

Computer

equipment

fittings

equipment

Totals

£

£

£

£

COST

At 1 January 2025

50,779

119,899

42,227

212,905

Additions

836

-

10,226

11,062

At 31 December 2025

51,615

119,899

52,453

223,967

DEPRECIATION

At 1 January 2025

40,863

101,049

41,031

182,943

Charge for year

2,599

4,712

1,647

8,958

At 31 December 2025

43,462

105,761

42,678

191,901

NET BOOK VALUE

At 31 December 2025

8,153

14,138

9,775

32,066

At 31 December 2024

9,916

18,850

1,196

29,962

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

66,317

84,119

Other debtors

8,168

10,617

74,485

94,736

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans and overdrafts

15,284

16,667

Hire purchase contracts

2,818

-

Trade creditors

7,044

6,542

Taxation and social security

38,056

44,388

Other creditors

83,945

89,382

147,147

156,979

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans

-

15,291

Hire purchase contracts

5,636

-

5,636

15,291

8.	PROVISIONS FOR LIABILITIES

31.12.25

31.12.24

£

£

Deferred tax

Accelerated capital allowances

6,965

7,491

Deferred

tax

£

Balance at 1 January 2025

7,491

Provided during year

(526

)

Balance at 31 December 2025

6,965

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The outstanding amount was repaid in full after the balance sheet date.