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Registered number: 11143505
B R MEDIA LTD
Unaudited Financial Statements
For The Year Ended 30 April 2026
SRC Accountancy Services Ltd
3 The Mill, Stuart Works
High Street
Wordsley
DY8 4FA
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 11143505
2026 2025
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 183,905 115
Tangible Assets 5 44,297 44,361
228,202 44,476
CURRENT ASSETS
Debtors 6 22,579 18,205
Cash at bank and in hand 374,533 322,924
397,112 341,129
Creditors: Amounts Falling Due Within One Year 7 (371,142 ) (296,969 )
NET CURRENT ASSETS (LIABILITIES) 25,970 44,160
TOTAL ASSETS LESS CURRENT LIABILITIES 254,172 88,636
PROVISIONS FOR LIABILITIES
Deferred Taxation (11,074 ) (10,776 )
NET ASSETS 243,098 77,860
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 242,998 77,760
SHAREHOLDERS' FUNDS 243,098 77,860
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For the year ending 30 April 2026 the company was entitled to exemption from audit 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 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 B Riley
Director
19/10/2026
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
B R MEDIA LTD is a private company, limited by shares, incorporated in England & Wales, registered number 11143505 . The registered office is B R Media Ltd, T/A Your Marketing Partne, Digital House, Stourport Road, Kidderminster, DY11 7QH.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are .... It is amortised to the profit and loss account over its estimated economic life of .... years.
2.5. 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 20% reducing balance
Computer Equipment 20% reducing balance
2.6. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
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2.7. 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 years 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 assets reflect 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 16 (2025: 18)
16 18
4. Intangible Assets
Goodwill Other Total
£ £ £
Cost
As at 1 May 2025 - 170 170
Additions 204,230 - 204,230
As at 30 April 2026 204,230 170 204,400
Amortisation
As at 1 May 2025 - 55 55
Provided during the period 20,423 17 20,440
As at 30 April 2026 20,423 72 20,495
Net Book Value
As at 30 April 2026 183,807 98 183,905
As at 1 May 2025 - 115 115
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5. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 May 2025 39,557 35,821 75,378
Additions 2,857 8,154 11,011
As at 30 April 2026 42,414 43,975 86,389
Depreciation
As at 1 May 2025 10,829 20,188 31,017
Provided during the period 6,317 4,758 11,075
As at 30 April 2026 17,146 24,946 42,092
Net Book Value
As at 30 April 2026 25,268 19,029 44,297
As at 1 May 2025 28,728 15,633 44,361
6. Debtors
2026 2025
£ £
Due within one year
Trade debtors 5,550 3,000
Other debtors 17,029 15,205
22,579 18,205
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 50,584 18,649
Bank loans and overdrafts - 41,115
Other creditors 54,054 37,022
Taxation and social security 266,504 200,183
371,142 296,969
8. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 May 2025 10,776 10,776
Deferred taxation 298 298
Balance at 30 April 2026 11,074 11,074
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9. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
10. Ultimate Controlling Party
The company's ultimate controlling party is Mr B Riley by virtue of his ownership of 100% of the issued share capital in the company.
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