Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-312024-12-31false2024-01-01falseAdvertising agencies.1610trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 10930833 2024-01-01 2024-12-31 10930833 2023-01-01 2023-12-31 10930833 2024-12-31 10930833 2023-12-31 10930833 c:Director1 2024-01-01 2024-12-31 10930833 d:CurrentFinancialInstruments 2024-12-31 10930833 d:CurrentFinancialInstruments 2023-12-31 10930833 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 10930833 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 10930833 d:ShareCapital 2024-12-31 10930833 d:ShareCapital 2023-12-31 10930833 d:RetainedEarningsAccumulatedLosses 2024-12-31 10930833 d:RetainedEarningsAccumulatedLosses 2023-12-31 10930833 c:FRS102 2024-01-01 2024-12-31 10930833 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 10930833 c:FullAccounts 2024-01-01 2024-12-31 10930833 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 10930833 2 2024-01-01 2024-12-31 10930833 4 2024-01-01 2024-12-31 10930833 e:PoundSterling 2024-01-01 2024-12-31 iso4217:GBP xbrli:pure

Registered number: 10930833









YONDER MEDIA LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2024

 
YONDER MEDIA LIMITED
REGISTERED NUMBER: 10930833

BALANCE SHEET
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 5 
1,360,179
1,489,050

Cash at bank and in hand
 6 
1,396,161
1,752,301

  
2,756,340
3,241,351

Creditors: amounts falling due within one year
 7 
(2,772,009)
(3,566,900)

Net current liabilities
  
 
 
(15,669)
 
 
(325,549)

Total assets less current liabilities
  
(15,669)
(325,549)

  

Net liabilities
  
(15,669)
(325,549)


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
(15,769)
(325,649)

  
(15,669)
(325,549)


The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 18 July 2025.




N J Ost
Director

The notes on pages 3 to 6 form part of these financial statements.
Page 1

 
YONDER MEDIA LIMITED
REGISTERED NUMBER: 10930833
    
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2024


Page 2

 
YONDER MEDIA LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.


General information

Yonder Media Limited is a company limited by shares, incorporated in England and Wales.
The principal activity of the company is the operation of an advertising agency.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

 
2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

Page 3

 
YONDER MEDIA LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.5

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.6

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
2.7

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.


 
2.8

Exceptional items

Exceptional items are transactions that fall within the ordinary activities of the Company but are presented separately due to their size or incidence.

 
2.9

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.10

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Page 4

 
YONDER MEDIA LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.11

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3.


Employees

The average monthly number of employees, including directors, during the year was 16 (2023 - 10).


4.


Stocks





5.


Debtors

2024
2023
£
£


Trade debtors
846,223
498,929

Amounts owed by group undertakings
482,164
933,526

Other debtors
3,276
350

Prepayments and accrued income
28,516
56,245

1,360,179
1,489,050



6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
1,396,161
1,752,301

1,396,161
1,752,301


Page 5

 
YONDER MEDIA LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
494,731
1,498,954

Amounts owed to group undertakings
124,280
94,650

Amounts owed to related parties
-
1,831

Corporation tax
30,000
67,296

Other taxation and social security
51,120
230,320

Other creditors
35,598
20,846

Accruals and deferred income
2,036,280
1,653,003

2,772,009
3,566,900



8.


Pension commitments

The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company  in an independently administered fund. The pension cost charge represents contributions payable by the Company  to the fund and amounted to £19,274 (2023: £18,494). Contributions totalling £4,941 (2023: £3,632) were payable to the fund at the balance sheet date and are included in creditors.


9.


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.
At the balance sheet date the company owed £nil (2023: £1,831) to companies under common control. 


10.


Controlling party

The company is controlled by The Beyond Marketing Collective Limited, a company incorporated in England and Wales.
 
Page 6