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Registered number: 11343447
Gladiator Media Limited
Unaudited Financial Statements
For The Year Ended 31 May 2023
Shaikh & Co Ltd
Registered Auditors and Chartered Certified Accountants
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11343447
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 72,148 27,718
72,148 27,718
CURRENT ASSETS
Debtors 5 18,039 3,704
Cash at bank and in hand 2,056 3,469
20,095 7,173
Creditors: Amounts Falling Due Within One Year 6 (103,300 ) (62,168 )
NET CURRENT ASSETS (LIABILITIES) (83,205 ) (54,995 )
TOTAL ASSETS LESS CURRENT LIABILITIES (11,057 ) (27,277 )
Creditors: Amounts Falling Due After More Than One Year 7 (85,859 ) (35,777 )
NET LIABILITIES (96,916 ) (63,054 )
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account (97,016 ) (63,154 )
SHAREHOLDERS' FUNDS (96,916) (63,054)
Page 1
Page 2
For the year ending 31 May 2023 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 James Hill
Director
16/02/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Gladiator Media Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11343447 . The registered office is 51 St Mary's Road, Tonbridge , Kent, TN9 2LE.
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. Going Concern Disclosure
The validity of the going concern assumption will depend on the continuing support of the directors and shareholders
for the foreseeable future, together with the ability of the company to trade profitably in the future. On this basis, the
directors consider it appropriate to prepare the financial statements on the going concern basis. The financial
statements do not include any adjustments that would result from a withdrawal of the above support.
2.3. 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.
2.4. 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% reducing balance / 10% straight line
Fixtures & Fittings 25% reducing balance
Computer Equipment 25% reducing balance
2.5. 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 profit and loss account as incurred.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
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4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 June 2022 38,198 904 1,775 40,877
Additions 64,722 - - 64,722
As at 31 May 2023 102,920 904 1,775 105,599
Depreciation
As at 1 June 2022 11,724 293 1,142 13,159
Provided during the period 19,982 152 158 20,292
As at 31 May 2023 31,706 445 1,300 33,451
Net Book Value
As at 31 May 2023 71,214 459 475 72,148
As at 1 June 2022 26,474 611 633 27,718
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 11,589 -
Corporation tax recoverable assets - 2,254
Amounts owed by associates 6,450 1,450
18,039 3,704
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 478 -
Trade creditors 1 68
Bank loans and overdrafts 5,111 5,111
Corporation tax 32 -
VAT 610 141
Other creditors 11,500 11,500
Directors' loan accounts 85,568 45,348
103,300 62,168
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 55,193 -
Bank loans 30,666 35,777
85,859 35,777
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8. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 478 -
Later than one year and not later than five years 55,193 -
55,671 -
55,671 -
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
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