Company No: 10108941 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	J Hunt
	T Potter

REGISTERED OFFICE	45 Gresham Street
	London
	EC2V 7BG
	United Kingdom

COMPANY NUMBER

10108941 (England and Wales)

ACCOUNTANT	S&W Partners LLP
	4th Floor EQ Building
	111 Victoria Street
	Redcliffe
	Bristol
	BS1 6AX

	Note	2024		2023
		£		£
Fixed assets
Tangible assets	3	680		1,474
		680		1,474
Current assets
Debtors	4	196,880		241,703
Cash at bank and in hand		57,647		84,689
		254,527		326,392
Creditors: amounts falling due within one year	5, 7	( 413,303)		( 253,262)
Net current (liabilities)/assets		(158,776)		73,130
Total assets less current liabilities		(158,096)		74,604
Net (liabilities)/assets		( 158,096)		74,604
Capital and reserves
Called-up share capital		100		100
Profit and loss account		( 158,196 )		74,504
Total shareholder's (deficit)/funds		( 158,096)		74,604

For the financial year ending 31 December 2024 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• 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; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Hunt & Gather International Limited (registered number: 10108941) were approved and authorised for issue by the Board of Directors on 24 September 2025. They were signed on its behalf by:

J Hunt Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Hunt & Gather International Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 45 Gresham Street, London, EC2V 7BG, United Kingdom. The Company Number is 10108941.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’ issued by the Financial Reporting Council, including Section 1A of Financial Reporting Standard 102 (FRS102), and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The functional currency of Hunt & Gather International Limited is considered to be pounds sterling because that is the currency of the primary economic environment in which the Company operates.

These financial statements are separate financial statements.

Going concern

The financial statements have been prepared on a going concern basis.

The directors have made an assessment in preparing these financial statements as to whether the Company is a going concern and have concluded that there are no material uncertainties that may cast significant doubt on the Company's ability to continue as a going concern for a period of at least 12 months from the date of approval of these financial statements.

Foreign currency

The Company's functional and presentational currency is GBP.

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. Nonmonetary 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.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Turnover

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:

Revenue from a contract to provide services as a marketing and communications agency 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.

Taxation

Current tax
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.

Deferred tax
The tax expense for the year comprises current and deferred tax. 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

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Computer equipment

3 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Leases

The Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

Trade and other 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.

Trade and other 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.

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

Pensions

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. Employees

	2024		2023
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	10		10

3. Tangible assets

	Computer equipment		Total
	£		£
Cost
At 01 January 2024	5,723		5,723
At 31 December 2024	5,723		5,723
Accumulated depreciation
At 01 January 2024	4,249		4,249
Charge for the financial year	794		794
At 31 December 2024	5,043		5,043
Net book value
At 31 December 2024	680		680
At 31 December 2023	1,474		1,474

4. Debtors

	2024		2023
	£		£
Trade debtors	86,586		199,997
Prepayments	22,226		21,080
Deferred tax asset	36,630		232
VAT recoverable	0		2,594
Corporation tax	33,638		0
Other debtors	17,800		17,800
	196,880		241,703

5. Creditors: amounts falling due within one year

	2024		2023
	£		£
Trade creditors	33,947		100,690
Amounts owed to Group undertakings	79,322		41
Accruals	235,935		103,500
Corporation tax	0		33,638
Other taxation and social security	54,130		0
Other creditors	9,969		15,393
	413,303		253,262

6. Financial commitments

Commitments

At 31 December 2024 the Company had future minimum lease payments due under noncancellable operating leases for each of the following periods:

	2024		2023
	£		£
Total future minimum lease payments under non-cancellable operating lease	9,960		9,600

7. Deferred taxation

As at 31 December 2024 the company had an unprovided tax asset of approximately £Nil (2023 - £232). There are tax losses of approximately £141,532 (2023 - £Nil) to carry forward to offset against future trading profits.

8. Controlling party

The parent undertaking throughout the period was Hunt & Gather Inc, a company registered in the USA. The address of the registered office is 122 Hudson Street, 6th Floor, New York, NY 10013.