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Registered number: 12120023
Holler Media Ltd
Unaudited Financial Statements
For the Period 1 August 2023 to 31 December 2023
Clarus Knight Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12120023
31 December 2023 31 July 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 3,410 5,847
Tangible Assets 5 3,447 4,909
6,857 10,756
CURRENT ASSETS
Debtors 6 26,639 19,710
Cash at bank and in hand 18,276 135,388
44,915 155,098
Creditors: Amounts Falling Due Within One Year 7 (361,115 ) (343,542 )
NET CURRENT ASSETS (LIABILITIES) (316,200 ) (188,444 )
TOTAL ASSETS LESS CURRENT LIABILITIES (309,343 ) (177,688 )
NET LIABILITIES (309,343 ) (177,688 )
CAPITAL AND RESERVES
Called up share capital 8 262 262
Share premium account 682,614 682,614
Profit and Loss Account (992,219 ) (860,564 )
SHAREHOLDERS' FUNDS (309,343) (177,688)
Page 1
Page 2
For the period ending 31 December 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
Olivier Zucker
Director
David Jacobs
Director
09/05/2025
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
Holler Media Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12120023 . The registered office is Work.Life, 82 Great Eastern Street, London, EC2A 3JF.
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 directors have identified material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern, however, the going concern basis remains appropriate.
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. Research and Development
Intangible assets are recognised from the development phase of a project if certain criteria are met in order to demonstrate the asset willl generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are susbsequently amortised on a straight line basis over their useful economic lives of 4 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:
Computer Equipment 25% on straight line
2.6. Foreign Currencies
Monetary 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 ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 6 (2023: 6)
6 6
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4. Intangible Assets
Development Costs
£
Cost
As at 1 August 2023 31,689
As at 31 December 2023 31,689
Amortisation
As at 1 August 2023 25,842
Provided during the period 2,437
As at 31 December 2023 28,279
Net Book Value
As at 31 December 2023 3,410
As at 1 August 2023 5,847
5. Tangible Assets
Computer Equipment
£
Cost
As at 1 August 2023 5,577
Disposals (1,191 )
As at 31 December 2023 4,386
Depreciation
As at 1 August 2023 668
Provided during the period 581
Disposals (310 )
As at 31 December 2023 939
Net Book Value
As at 31 December 2023 3,447
As at 1 August 2023 4,909
6. Debtors
31 December 2023 31 July 2023
£ £
Due within one year
Trade debtors 23,527 16,121
VAT 3,112 3,589
26,639 19,710
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Page 5
7. Creditors: Amounts Falling Due Within One Year
31 December 2023 31 July 2023
£ £
Trade creditors 12,508 8,919
Other taxes and social security 3,412 2,306
Other creditors 104,485 90,980
Pension Payable - 627
Accruals and deferred income 810 810
Directors' loan accounts 239,900 239,900
361,115 343,542
8. Share Capital
31 December 2023 31 July 2023
£ £
Allotted, Called up and fully paid 262 262
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