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Registered number: 04655948







MEDIA ZOO LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025






















TWP Accounting LLP
Chartered Accountants & Statutory Auditors
The Old Rectory
Church Street
Weybridge
Surrey
KT13 8DE

 
MEDIA ZOO LIMITED
 

COMPANY INFORMATION


Directors
A McRae 
G Smith 
D Poynton (appointed 30 August 2024)




Registered number
04655948



Registered office
8 The Boulevard
Imperial Wharf

London

SW6 2UB




Independent auditor
TWP Accounting LLP
Chartered Accountants & Statutory Auditors

The Old Rectory

Church Street

Weybridge

Surrey

KT13 8DE





 
MEDIA ZOO LIMITED
 

CONTENTS



Page
Strategic Report
1 - 2
Directors' Report
3 - 4
Independent Auditor's Report
5 - 8
Statement of Comprehensive Income
9
Balance Sheet
10
Statement of Changes in Equity
11
Notes to the Financial Statements
12 - 22

 
MEDIA ZOO LIMITED
 

STRATEGIC REPORT
FOR THE YEAR ENDED 31 MARCH 2025

Introduction
 
The directors present their strategic report for the financial year ending 31 March 2025.

Business review
 
Mediazoo is an award winning creative, learning and communications agency that focuses on driving human performance for its wide range of clients.

We empower organisations to embrace and lead change and strive to enable the workforce at our clients to perform at their best. We aim to create conditions for growth through learning, culture, and communication and turn potential into measurable outcomes.

The company has reduced its focus on events-based activities which historically delivered significant revenue but unpredictable timings and relatively low margin. The company has increased its focus on digital products, secured additional long term service agreements and continues to deliver consistent creative and learning solutions to its clients.

In the last year the company has developed several new digital products and services that it has successfully launched into the marketplace. This is in line with the group strategy of becoming a technology led enabler of change for our clients.

During the year the company continued to work with the majority of its retained clients and successfully secured agreements with several new blue-chip clients. In line with the wider economy the level of spend from these clients was impacted by the uncertainty in the economy during the year.

During the year the excellent work that Mediazoo delivers was recognised with several prestigious awards including two gold awards at the New York Film awards, gold and two silver awards at the Cannes Corporate Media & TV Awards, six awards at EVCOM 2025 and PRWeek number 1 agency for internal communications.

On 30 October 2025 Media Zoo Holdings Limited, the group holding company, successfully completed a capital restructure and strengthened its financial position by securing £1.1m in growth capital through the issuance of new loan notes.

On 31 October 2025 Media Zoo Holdings Limited, the group holding company, acquired 100% of the share capital in Uncertainty Experts Limited. Uncertainty Experts is a business that provides individuals with evidence-based strategies for navigating uncertain times. It is delivered in person and online using creative and digital assets and enhances Mediazoo’s product offering. The acquisition brings several new significant clients to the Group and provides tangible upsell opportunities across the Mediazoo offering.

Principal risks and uncertainties

As with any business, the group may be affected by several risks and uncertainties, some of which are beyond its control. The principal risks facing the group are described below.

Economic Environment 

The company relies on demand for its products and services and is vulnerable to the effect of challenging economic conditions, which could inhibit growth and create uncertainty. This could result in campaigns or projects being cancelled or deferred at short notice. Whilst the group has long standing relationships with its clients, the level of spend is predominantly at their discretion rather than being guaranteed. By having a diverse client base and a strategy that includes diversification into new markets and delivering new products and services this helps to mitigate any economic downturns or challenges.

Page 1

 
MEDIA ZOO LIMITED
 

STRATEGIC REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025

 
Competition

The company operates in a competitive environment with other established businesses and new entrants all seeking to win and retain clients and activity. The group manages this challenge by providing added value services to clients, achieving or exceeding service level agreements and by maintaining strong client relationships. Whilst our resourcing model enables us to maintain competitive market rates. In additional we continue to expand our products and services which has been further enhanced with the acquisition of Uncertainty Experts Limited by Media Zoo Holdings Limited. 

Talent

The employees of the company are one of the most important assets.  Their expertise, commitment and professional execution are what drives the continued success of the group. Future success is dependent on securing and retaining key employees.  The company ensures that a strong culture is maintained, and that staff are supported, provided with strong development plans and are competitively remunerated. To ensure we continue to develop new and existing talent we have invested in Exchanging, our in-house skills development programme, as well as launching Zoouniversity, a Graduate programme to ensure we have a strong pipeline of talent.

Financial key performance indicators

The key financial KPIs are Revenue, EBITDA delivery and net cash generated from operating activitie (at group level).

The company’s revenue declined from £13.7m (as restated) to £8.8m, as the company strategically moved away from high revenue but low margin events based activities to focus on digital products and services, as a result of this shift the company ceased working with one of it longest standing events based clients.

The EBITDA fell from negative £692k (as restated) to negative £1,090k, this was driven by a planned restructure and development costs as the business pivoted to focus on digital products and new services. This in turn was the key reason for group negative net cash generated from operating activities being £706k compared to positive £263k in 2024. The restructure costs were exceptional one-off costs in the year which has provided the business with a leaner and a more agile operating model moving forwards. 

This report was approved by the board on 22 December 2025 and signed on its behalf.



A McRae
Director
Page 2

 
MEDIA ZOO LIMITED
 

 
DIRECTORS' REPORT
FOR THE YEAR ENDED 31 MARCH 2025

The directors present their report and the financial statements for the year ended 31 March 2025.

Principal activity

The principal activity of the company is the production of film projects, PR consultancy and Learning & Development projects.

Results and dividends

The loss for the year, after taxation, amounted to £1,089,814 (2024 as restated - loss £691,534).

The total distribution of dividends to the owners of the company for the period are £nil (2024 as restated - £nil).

Directors

The directors who served during the year were:

A McRae 
G Smith 
D Poynton (appointed 30 August 2024)

Directors' responsibilities statement

The directors are responsible for preparing the Strategic Report, the Directors' Report and the financial statements in accordance with applicable law and regulations.
 
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland'. Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Company and of the profit or loss of the Company for that period.

 In preparing these financial statements, the directors are required to:


select suitable accounting policies for the Company's financial statements and then apply them consistently;

make judgments and accounting estimates that are reasonable and prudent;

prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and to enable them to ensure that the financial statements comply with the Companies Act 2006They are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Disclosure of information to auditor

Each of the persons who are directors at the time when this Directors' Report is approved has confirmed that:
 
so far as the director is aware, there is no relevant audit information of which the Company's auditor is unaware, and

the director has taken all the steps that ought to have been taken as a director in order to be aware of any relevant audit information and to establish that the Company's auditor is aware of that information.
Page 3

 
MEDIA ZOO LIMITED
 

 
DIRECTORS' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025


Post balance sheet events

There have been no significant events affecting the company since the balance sheet date.

Auditor

The auditor, TWP Accounting LLPwill be proposed for reappointment in accordance with section 485 of the Companies Act 2006.

This report was approved by the board on 22 December 2025 and signed on its behalf.
 





A McRae
Director
Page 4

 
MEDIA ZOO LIMITED
 

 
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF MEDIA ZOO LIMITED
 

Opinion


We have audited the financial statements of Media Zoo Limited (the 'Company') for the year ended 31 March 2025, which comprise the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes, including a summary of significant accounting policiesThe financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).


In our opinion the financial statements:


give a true and fair view of the state of the Company's affairs as at 31 March 2025 and of its loss for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
have been prepared in accordance with the requirements of the Companies Act 2006.


Basis for opinion


We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the Company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.


Conclusions relating to going concern


In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.


Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the Company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.


Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.


Other information


The other information comprises the information included in the Annual Report other than the financial statements and our Auditor's Report thereon. The directors are responsible for the other information contained within the Annual ReportOur opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.


We have nothing to report in this regard.


Page 5

 
MEDIA ZOO LIMITED
 

 
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF MEDIA ZOO LIMITED (CONTINUED)


Opinion on other matters prescribed by the Companies Act 2006
 

In our opinion, based on the work undertaken in the course of the audit:


the information given in the Strategic Report and the Directors' Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
the Strategic Report and the Directors' Report have been prepared in accordance with applicable legal requirements.


Matters on which we are required to report by exception
 

In the light of the knowledge and understanding of the Company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report or the Directors' Report.


We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:


adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
the financial statements are not in agreement with the accounting records and returns; or
certain disclosures of directors' remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit.


Responsibilities of directors
 

As explained more fully in the Directors' Responsibilities Statement set out on page 3, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.


In preparing the financial statements, the directors are responsible for assessing the Company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the Company or to cease operations, or have no realistic alternative but to do so.


Page 6

 
MEDIA ZOO LIMITED
 

 
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF MEDIA ZOO LIMITED (CONTINUED)


Auditor's responsibilities for the audit of the financial statements
 

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditor's Report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.


Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
Obtain an understanding of the policies and procedures management has in place to detect and prevent fraud and non-compliance with laws and regulations.
Enquire of management any cases of actual or suspected fraud and non-compliance with laws and regulations.
Enquire of management and those charged with governance around actual and potential litigation and claims.
Reviewing minutes of meetings of those charged with governance.
Reviewing financial statement disclosures and testing to supporting documentation to assess compliance with applicable laws and regulations.
Assess the key risk areas within the financial statements which are susceptible to fraud or error and design our audit approach thereon.
Perform substantive tests on a sample of transactions throughout the financial statements to ensure that no material errors have been identified.
Perform cut off tests on a sample of transactions to ensure income has been accounted for in the correct period.
Review of after year end information to ensure expenditure have been accounted for in the correct period.
Perform analytical review procedures to identify any irregularities and investigation thereon. 
Auditing the risk of management override of controls, including through testing journal entries and other adjustments for appropriateness, and evaluating the business rationale of significant transactions outside the normal course of business.


A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditor's Report.
Page 7

 
MEDIA ZOO LIMITED
 

 
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF MEDIA ZOO LIMITED (CONTINUED)


Use of our report
 

This report is made solely to the Company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006Our audit work has been undertaken so that we might state to the Company's members those matters we are required to state to them in an Auditor's Report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's members, as a body, for our audit work, for this report, or for the opinions we have formed.





Philip Munk FCA FCCA (Senior Statutory Auditor)
  
for and on behalf of
TWP Accounting LLP
 
Chartered Accountants & Statutory Auditors
  
The Old Rectory
Church Street
Weybridge
Surrey
KT13 8DE

22 December 2025
Page 8

 
MEDIA ZOO LIMITED
 

STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED 31 MARCH 2025

As restated
2025
2024
Note
£
£

  

Turnover
 3 
8,754,101
13,668,949

Cost of sales
  
(1,438,846)
(3,760,892)

Gross profit
  
7,315,255
9,908,057

Administrative expenses
  
(8,367,783)
(10,454,257)

Operating loss
 4 
(1,052,528)
(546,200)

Interest payable and similar expenses
 8 
(110,616)
(160,988)

Loss before tax
  
(1,163,144)
(707,188)

Tax on loss
 9 
73,330
15,654

Loss for the financial year
  
(1,089,814)
(691,534)

There was no other comprehensive income for 2025 (2024:£NIL).

The notes on pages 12 to 22 form part of these financial statements.
Page 9

 
MEDIA ZOO LIMITED
REGISTERED NUMBER: 04655948

BALANCE SHEET
AS AT 31 MARCH 2025

As restated
2025
2024
Note
£
£

Fixed assets
  

Tangible assets
 10 
140,855
258,268

  
140,855
258,268

Current assets
  

Debtors: amounts falling due within one year
 11 
2,247,382
3,897,323

Cash at bank and in hand
 12 
332,133
1,441,069

  
2,579,515
5,338,392

Current liabilities
  

Creditors: amounts falling due within one year
 13 
(4,812,345)
(5,903,544)

Net current liabilities
  
 
 
(2,232,830)
 
 
(565,152)

Total assets less current liabilities
  
(2,091,975)
(306,884)

Non current liabilities
  

Creditors: amounts falling due after more than one year
 14 
(347,192)
(969,139)

Provisions for liabilities
  

Deferred tax
 16 
-
(73,330)

  
 
 
-
 
 
(73,330)

Net liabilities
  
(2,439,167)
(1,349,353)


Capital and reserves
  

Called up share capital 
 17 
100
100

Profit and loss account
 18 
(2,439,267)
(1,349,453)

  
(2,439,167)
(1,349,353)


The financial statements were approved and authorised for issue by the board and were signed on its behalf on 22 December 2025.




A McRae
Director

The notes on pages 12 to 22 form part of these financial statements.
Page 10

 
MEDIA ZOO LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 MARCH 2025


Called up share capital
Profit and loss account
Total equity

£
£
£


At 1 April 2023
100
(657,919)
(657,819)



Loss for the year (as restated)
-
(691,534)
(691,534)



At 1 April 2024 (as restated)
100
(1,349,453)
(1,349,353)



Loss for the year
-
(1,089,814)
(1,089,814)


At 31 March 2025
100
(2,439,267)
(2,439,167)


The notes on pages 12 to 22 form part of these financial statements.
Page 11

 
MEDIA ZOO LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1.


General information

Media Zoo Limited is a private company limited by shares, registered in England and Wales. The principal activity of the company is the production of film projects, PR consultancy and Learning & Development projects.

The address of the registered office is given on the Company Information page of these financial statements.

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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The following principal accounting policies have been applied:

 
2.2

Financial Reporting Standard 102 - reduced disclosure exemptions

The Company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by the FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland":
the requirements of Section 7 Statement of Cash Flows;
the requirements of Section 3 Financial Statement Presentation paragraph 3.17(d).

This information is included in the consolidated financial statements of Media Zoo Holdings Limited as at 31 March 2025 and these financial statements may be obtained from B1 The Boulevard, Imperial Wharf, London, SW6 2UB.

 
2.3

Going concern

The Company achieved an EBITDA for the financial year of negative £925,455 (2024 as restated - negative EBTDA of £381,735), and a loss for the financial year of £1,089,814 (2024 as restated - loss of £691,534). 

In assessing the appropriateness of the going concern basis, the directors have prepared a comprehensive budget and strategic plan extending through to 31 March 2028. This plan reflects all reasonably foreseeable circumstances and incorporates key factors including the integration of a newly acquired subsidiary, anticipated client demand, the launch of new products and services, projected cash flows, and working capital requirements.

The Group continues to benefit from strong support from its shareholders and lenders. A recent refinancing arrangement has been completed, which is expected to enhance liquidity and improve cash flow management.

Having considered these factors, the directors are confident that the Group and Company have sufficient resources to continue operating for the foreseeable future and to meet their financial obligations as they fall due. Accordingly, the financial statements have been prepared on a going concern basis.

Page 12

 
MEDIA ZOO LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.4

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.

 
2.5

Turnover

Turnover comprises revenue recognised in respect of media services during the year, exclusive of value added tax and trade discounts.

Turnover is recognised in the profit and loss account over the period to which it relates. Where invoiced in advance, the turnover is included at the stage of completion in deferred income in the balance sheet.

 
2.6

Operating 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.

 
2.7

Sale and leaseback

Where a sale and leaseback transaction results in a finance lease, no gain is immediately recognised for any excess of sales proceeds over the carrying amount of the asset. Instead, the proceeds are presented as a liability and subsequently measured at amortised cost using the effective interest method.

When a sale and leaseback transaction results in an operating lease, and it is clear that the transition is established at fair value any profit or loss is recognised immediately. If the sale price is below fair value, any profit or loss is recognised immediately unless the loss is compensated for by the future lease payments at below market price. In that case any such loss is amortised in proportion to the lease payments over the period for which the asset is expected to be used. If the sale price is above fair value, the excess over fair value is amortised over the period for which the asset is expected to be used.

 
2.8

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.

Page 13

 
MEDIA ZOO LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.9

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.

 
2.10

Current and deferred taxation

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.

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 balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

 
2.11

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 14

 
MEDIA ZOO LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)


2.11
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Plant and machinery
-
25%
straight line basis
Motor vehicles
-
25%
straight line basis
Fixtures and fittings
-
25%
straight line basis

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.12

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.

 
2.13

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.

 
2.14

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.

 
2.15

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.

Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.

 
2.16

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 and loans to related parties.

Page 15

 
MEDIA ZOO LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

3.


Turnover

An analysis of turnover by class of business is as follows:


As restated
2025
2024
£
£

Media services
8,754,101
13,668,949

8,754,101
13,668,949


Analysis of turnover by country of destination:

As restated
2025
2024
£
£

United Kingdom
7,050,131
8,284,151

Rest of the world
1,703,970
5,384,798

8,754,101
13,668,949



4.


Operating loss

The operating loss is stated after charging:

2025
2024
£
£

Exchange differences
(27,193)
52,455

Other operating lease rentals
660,000
660,000


5.


Auditor's remuneration

During the year, the Company obtained the following services from the Company's auditor:


2025
2024
£
£

Fees payable to the Company's auditor in respect of:

Auditor's remuneration
21,500
20,650

Taxation compliance services
950
1,350

Page 16

 
MEDIA ZOO LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

6.


Staff costs

Staff costs, including directors' remuneration, were as follows:


2025
2024
£
£

Wages and salaries
5,465,492
6,754,108

Social security costs
669,638
804,505

Cost of defined contribution scheme
108,658
113,440

6,243,788
7,672,053


The average monthly number of employees, including the directors, during the year was as follows:


        2025
        2024
            No.
            No.







Admin and production team
87
109


7.


Directors' remuneration

2025
2024
£
£

Directors' emoluments
375,500
349,679

Company contributions to defined contribution pension schemes
23,675
6,654

399,175
356,333


During the year retirement benefits were accruing to 3 directors (2024 - 2) in respect of defined contribution pension schemes.

The highest paid director received remuneration of £200,000 (2024 - £209,679).

The value of the Company's contributions paid to a defined contribution pension scheme in respect of the highest paid director amounted to £12,667 (2024 - £5,333).

During the year 2 directors were granted shares under the long-term incentive schemes (2024 -NIL).


8.


Interest payable and similar expenses

2025
2024
£
£


Bank interest payable
110,616
160,988

110,616
160,988

Page 17

 
MEDIA ZOO LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

9.


Taxation


2025
2024
£
£



Total current tax
-
-

Deferred tax


Origination and reversal of timing differences
(73,330)
(15,654)

Total deferred tax
(73,330)
(15,654)


Tax on loss
(73,330)
(15,654)

Factors affecting tax charge for the year

The tax assessed for the year is higher than (2024 - higher than) the standard rate of corporation tax in the UK of 25% (2024 - 25%). The differences are explained below:

As restated
2025
2024
£
£


Loss on ordinary activities before tax
(1,163,144)
(707,188)


Loss on ordinary activities multiplied by standard rate of corporation tax in the UK of 25% (2024 - 25%)
(290,786)
(176,797)

Effects of:


Capital allowances for year in excess of depreciation
29,348
23,117

Non-taxable income less expenses not deductible for tax purposes, other than goodwill and impairment
32,194
218

Unrelieved tax losses carried forward
337,403
45,303

Other differences leading to an increase (decrease) in the tax charge
(73,330)
(15,654)

Total tax credit for the year
34,829
(123,813)


Factors that may affect future tax charges

There were no factors that may affect future tax charges.

Page 18

 
MEDIA ZOO LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

10.


Tangible fixed assets





Plant and machinery
Motor vehicles
Fixtures and fittings
Total

£
£
£
£



Cost


At 1 April 2024
1,206,263
58,490
384,277
1,649,030


Additions
9,660
-
-
9,660


Disposals
-
(58,490)
-
(58,490)



At 31 March 2025

1,215,923
-
384,277
1,600,200



Depreciation


At 1 April 2024
971,385
58,490
360,887
1,390,762


Charge for the year on owned assets
110,303
-
16,770
127,073


Disposals
-
(58,490)
-
(58,490)



At 31 March 2025

1,081,688
-
377,657
1,459,345



Net book value



At 31 March 2025
134,235
-
6,620
140,855



At 31 March 2024
234,878
-
23,390
258,268

Page 19

 
MEDIA ZOO LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

11.


Debtors

2025
2024
£
£


Trade debtors
1,644,994
2,169,811

Amounts owed by group undertakings
513,592
1,372,906

Other debtors
41,505
26,173

Prepayments and accrued income
47,291
328,433

2,247,382
3,897,323



12.


Cash and cash equivalents

2025
2024
£
£

Cash at bank and in hand
332,133
1,441,069

332,133
1,441,069



13.


Creditors: Amounts falling due within one year

As restated
2025
2024
£
£

Bank loans
620,000
620,000

Trade creditors
247,969
399,277

Amounts owed to group undertakings
1,170,342
2,071,214

Other taxation and social security
471,602
284,181

Other creditors
33,142
36,470

Accruals and deferred income
2,269,290
2,492,402

4,812,345
5,903,544



14.


Creditors: Amounts falling due after more than one year

2025
2024
£
£

Bank loans
347,192
969,139

347,192
969,139


Page 20

 
MEDIA ZOO LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

15.


Loans


Analysis of the maturity of loans is given below:


2025
2024
£
£

Amounts falling due within one year

Bank loans
620,000
620,000


620,000
620,000


Amounts falling due 2-5 years

Bank loans
347,192
969,139


347,192
969,139


967,192
1,589,139


The above loans are secured by fixed charges over the assets of the company.


16.


Deferred taxation




2025


£






At beginning of year
(73,330)


Charged to profit or loss
73,330



At end of year
-

The deferred taxation balance is made up as follows:

2025
2024
£
£


Accelerated capital allowances
-
(73,330)

-
(73,330)

Page 21

 
MEDIA ZOO LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

17.


Share capital

2025
2024
£
£
Allotted, called up and fully paid



100 (2024 - 100) Ordinary shares shares of £1.00 each
100
100



18.


Reserves

Profit and loss account

The profit and loss account represents cumulative profits and losses net of adjustments.


19.


Employee share option plan

Throughout the year, the parent company set up a share option scheme for senior management employed by Media Zoo Limited, which allows them the opportunity to purchase £0.01 Ordinary shares in Media Zoo Holdings Limited. Rather than issuing new shares as part of this scheme, the parent company created an Employee Benefit Trust (EBT) to acquire a total of 932 Ordinary shares that are already in circulation from current shareholders of Media Zoo Holdings Limited. These shares will be retained by the EBT until the option holders exercise their share options, at which point the shares will be transferred. According to the agreement, all shares were awarded through an Enterprise Management Incentive scheme (EMI) and vested immediately following the grant date to the option holder. As of the balance sheet date, 893 share options have been granted under the scheme, with 39 remaining unallocated. Of the granted 893 share options, no holders have opted to exercise their options by the balance sheet date.  There is no option for a cash alternative within this share option scheme. No other share option schemes experienced any exercises, modifications, or vestings during the period.


20.


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 £108,659 (2024 - £106,786). Contributions totalling £nil (2024 - £968) were payable to the fund at the balance sheet date and are included in creditors.


21.


Prior year adjustment

During the year ended 31 March 2025, the company identified a prior period error relating to the recognition of deferred income and turnover. In accordance with FRS 102 Section 10 Accounting Policies, Estimates and Errors, the comparative figures have been restated. The effect of this adjustment is a reduction to turnover of £432,635 and retained earnings as at 1 April 2024 by the equivalent amount. The comparatives to the financial statements for the year ended 31 March 2025 have been restated accordingly.


22.


Controlling party

The whole of the issued share capital of the company is owned by Media Zoo Holdings Limited, a company incorporated in England and Wales. The registered office of Media Zoo Holdings Limited is B1 The Boulevard, Imperial Wharf, London SW6 2UB. 

There is no ultimate controlling party.
Page 22

 
MEDIA ZOO LIMITED
 

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