Registration number: 03871129

Rooster Creative Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 10

Rooster Creative Limited

Company Information

Directors

Mr James Matthew Brooke Mr Henry Theodore Hemming

Registered office

320 Garratt Lane London SW18 4EJ

Accountants

Franklin, Chartered Accountants 320 Garratt Lane London SW18 4EJ

Rooster Creative Limited

(Registration number: 03871129)
Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	18,005	21,384
Current assets
Debtors	5	286,495	400,919
Cash at bank and in hand		40,147	15,266
		326,642	416,185
Creditors: Amounts falling due within one year	6	(134,576)	(216,373)
Net current assets		192,066	199,812
Total assets less current liabilities		210,071	221,196
Provisions for liabilities		(3,421)	(4,063)
Net assets		206,650	217,133
Capital and reserves
Called up share capital	7	25,000	25,000
Retained earnings		181,650	192,133
Shareholders' funds		206,650	217,133

For the financial 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.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Rooster Creative Limited

(Registration number: 03871129)
Balance Sheet as at 31 March 2025

Approved and authorised by the Board on 7 November 2025 and signed on its behalf by:
 

......................................... Mr James Matthew Brooke Director

......................................... Mr Henry Theodore Hemming Director

Rooster Creative Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1	General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
320 Garratt Lane
London
SW18 4EJ

These financial statements were authorised for issue by the Board on 7 November 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Rooster Creative Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

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

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Computer & Software	20% Straight Line
Furniture	33% Straight Line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Rooster Creative Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Rooster Creative Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Financial instruments

Classification
The Company has chosen to adopt sections 11 and 12 of FRS 102 in respect of financial instruments.

 Recognition and measurement
Financial instruments are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Such assets are subsequently carried at amortised cost using the effective interest method.

At the end of each reporting period, financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset's original effective interest rate.

 Impairment
Financial instruments are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Such assets are subsequently carried at amortised cost using the effective interest method.

At the end of each reporting period, financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset's original effective interest rate.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 30 (2024 - 33).

Rooster Creative Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

4	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 April 2024	29,569	29,569
At 31 March 2025	29,569	29,569
Depreciation
At 1 April 2024	8,185	8,185
Charge for the year	3,379	3,379
At 31 March 2025	11,564	11,564
Carrying amount
At 31 March 2025	18,005	18,005
At 31 March 2024	21,384	21,384

5

Debtors

Current	Note	2025 £	2024 £
Trade debtors		159,698	238,713
Amounts owed by related parties	9	13,961	5,997
Prepayments		27,841	35,935
Other debtors		84,995	120,274
		286,495	400,919

Rooster Creative Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

6

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	33,953	80,076
Taxation and social security	102,303	145,713
Other creditors	(1,680)	(9,416)
	134,576	216,373

7	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary Shares of £1 each	25,000	25,000	25,000	25,000

8	Loans and borrowings

Bank Borrowings

National Westminster Bank plc. Held a mortgage debenture over all the company’s assets and book debt present and future. This debenture charge was created on 22 November 2000.

9	Related party transactions

Transactions with directors

2025	At 1 April 2024 £	Advances to director £	Repayments by director £	At 31 March 2025 £
Mr Henry Theodore Hemming
Loan	55,581	42,456	(55,242)	42,795
Mr James Matthew Brooke
	(45,114)	(22,557)	33,145	(34,526)

Rooster Creative Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

2024	At 1 April 2023 £	Advances to director £	Repayments by director £	At 31 March 2024 £
Mr Henry Theodore Hemming
Loan	8,836	130,806	(84,061)	55,581
Mr James Matthew Brooke
	(31,304)	(38,669)	24,859	(45,114)

Directors' remuneration

The directors' remuneration for the year was as follows:

	2025 £	2024 £
Remuneration	265,407	286,499

Summary of transactions with other related parties

The related parties in the year was News4Media Limited and TravMedia (UK) Limited The inter-company loans are incurred due to the cross billing of expenses to the various entities
The outstanding balance as at the 31 March 2025 was as follows:

News4Media Limited £12,032
TravMedia (UK) Limited £1,929

Loans to related parties

2025	Other related parties £	Total £
At start of period	5,997	5,997
Advanced	77,724	77,724
Repaid	(69,760)	(69,760)
At end of period	13,961	13,961

2024	Other related parties £	Total £
At start of period	5,229	5,229
Advanced	63,715	63,715
Repaid	(62,947)	(62,947)
At end of period	5,997	5,997