Enhance Media Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 04206077

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		48,119		66,395
Investments	5		3,141,242		1,170,000

			3,189,361		1,236,395
CURRENT ASSETS
Debtors	6	1,081,299		1,182,239
Cash at bank and in hand		901,855		3,291,228

		1,983,154		4,473,467
Creditors: Amounts Falling Due Within One Year	7	(254,939 )		(798,323 )

NET CURRENT ASSETS (LIABILITIES)			1,728,215		3,675,144

TOTAL ASSETS LESS CURRENT LIABILITIES			4,917,576		4,911,539

PROVISIONS FOR LIABILITIES
Deferred Taxation			(7,082 )		(7,082 )

NET ASSETS			4,910,494		4,904,457

CAPITAL AND RESERVES
Called up share capital	8		1,250		1,250
Fair value reserve	10		(25,713 )		-
Profit and Loss Account			4,934,957		4,903,207

SHAREHOLDERS' FUNDS			4,910,494		4,904,457

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Enhance Media Limited

Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 2025 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

24/09/2025

The notes on pages 3 to 5 form part of these 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.

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.

...CONTINUED

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Enhance Media Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

2.5. Taxation - continued

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: 28 (2024: 30)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 April 2024	53,799	102,500	43,564	199,863

As at 31 March 2025	53,799	102,500	43,564	199,863

Depreciation
As at 1 April 2024	52,669	41,809	38,990	133,468
Provided during the period	658	15,172	2,446	18,276

As at 31 March 2025	53,327	56,981	41,436	151,744

Net Book Value
As at 31 March 2025	472	45,519	2,128	48,119

As at 1 April 2024	1,130	60,691	4,574	66,395

5. Investments

	Unlisted
	£
Cost
As at 1 April 2024	1,170,000
Additions	1,996,955
Revaluations	(25,713 )

As at 31 March 2025	3,141,242

Provision
As at 1 April 2024	-

As at 31 March 2025	-

Net Book Value
As at 31 March 2025	3,141,242

As at 1 April 2024	1,170,000

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.

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Enhance Media Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	380,474	476,478
Prepayments and accrued income	28,327	22,980
Other debtors	134,615	127,200
Director's loan account	396,010	374,040
Amounts owed by group undertakings	141,873	181,541

	1,081,299	1,182,239

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	36,488	72,919
Corporation tax	37,832	369,719
Other taxes and social security	21,042	23,267
VAT	22,571	69,517
Other creditors	74,091	79,030
Accruals and deferred income	62,915	183,871

	254,939	798,323

8. Share Capital

	2025	2024
	£	£
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 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 March 2025
	£	£	£	£	£
Mr Giles Guest	374,040	21,970	-	-	396,010

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
	£
Movements in fair value reserve	(25,713)

As at 31 March 2025	(25,713 )

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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