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Registered number: 04206077
Enhance Media Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Moneypad Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 04206077
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 34,338 48,119
Investments 5 3,990,914 3,141,242
4,025,252 3,189,361
CURRENT ASSETS
Debtors 6 1,514,355 1,081,299
Cash at bank and in hand 635,725 901,855
2,150,080 1,983,154
Creditors: Amounts Falling Due Within One Year 7 (682,875 ) (254,939 )
NET CURRENT ASSETS (LIABILITIES) 1,467,205 1,728,215
TOTAL ASSETS LESS CURRENT LIABILITIES 5,492,457 4,917,576
PROVISIONS FOR LIABILITIES
Deferred Taxation - (7,082 )
NET ASSETS 5,492,457 4,910,494
CAPITAL AND RESERVES
Called up share capital 8 1,250 1,250
Fair value reserve 10 236,125 (25,713 )
Profit and Loss Account 5,255,082 4,934,957
SHAREHOLDERS' FUNDS 5,492,457 4,910,494
Page 1
Page 2
For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Giles Guest
Director
24/09/2026
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Enhance Media Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04206077 . The registered office is 35 Shalbourne Rise , Camberley, GU15 2EJ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% Straight Line
Motor Vehicles 25% Reducing Balance
Fixtures & Fittings 10% Straight Line
Computer Equipment 25% Straight Line
2.4. Financial Instruments
The company's financial instruments include equity investments which are measured at fair value through other comprehensive income (FVOCI).
In accordance with FRS 102 Section 12.8A, the company has made an irrevocable election at initial recognition to present changes in fair value of qualifying equity instruments not held for trading in other comprehensive income.
Subsequent changes in fair value are recognised in the fair value reserve within equity. Dividends are recognised in profit or loss when the right to receive them is established.
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2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 23 (2025: 28)
23 28
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2025 53,799 102,500 43,564 199,863
As at 31 March 2026 53,799 102,500 43,564 199,863
Depreciation
As at 1 April 2025 53,327 56,981 41,436 151,744
Provided during the period 472 11,380 1,929 13,781
As at 31 March 2026 53,799 68,361 43,365 165,525
Net Book Value
As at 31 March 2026 - 34,139 199 34,338
As at 1 April 2025 472 45,519 2,128 48,119
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5. Investments
Unlisted
£
Cost
As at 1 April 2025 3,141,242
Additions 849,672
As at 31 March 2026 3,990,914
Provision
As at 1 April 2025 -
As at 31 March 2026 -
Net Book Value
As at 31 March 2026 3,990,914
As at 1 April 2025 3,141,242
The company holds an investment in the Vanguard LifeStrategy 100% Equity Fund – Accumulation.
This investment is an equity instrument not held for trading, and the company has made an irrevocable election under FRS 102 Section 12.8A to present changes in fair value through other comprehensive income (FVOCI).
At the balance sheet date, the investment was measured at fair value of £724,287 (original cost: £750,000). The unrealised loss of £25,713 has been recognised in the fair value reserve within equity.
6. Debtors
2026 2025
£ £
Due within one year
Trade debtors 745,693 380,474
Prepayments and accrued income 27,646 28,327
Other debtors 136,797 134,615
Director's loan account 402,476 396,010
Amounts owed by group undertakings 201,743 141,873
1,514,355 1,081,299
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 133,146 36,488
Corporation tax 87,583 37,832
Other taxes and social security 23,448 21,042
VAT 151,491 22,571
Other creditors 114,150 74,091
Accruals and deferred income 173,057 62,915
682,875 254,939
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8. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 1,250 1,250
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2025 Amounts advanced Amounts repaid Amounts written off As at 31 March 2026
£ £ £ £ £
Mr Giles Guest 396,010 6,466 - - 402,476
The above loan is unsecured, interest free and will be repaid within the next 5 years from the year end.
10. Reserves
Fair value reserve Profit and Loss Account
£ £
As at 1 April 2025 (25,713 ) 4,934,957
Profit for the year and total comprehensive income - 320,125
Movements in fair value reserve 261,838 -
As at 31 March 2026 236,125 5,255,082
The fair value reserve represents cumulative unrealised gains and losses on equity investments designated at FVOCI under FRS 102 Section 12.8A.
11. Related Party Transactions
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.
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