Company registration number 11273950 (England and Wales)
STRATOS MEDIA LIMITED
FINANCIAL STATEMENTS
for the period ended
30 SEPTEMBER 2025
PAGES FOR FILING WITH REGISTRAR
STRATOS MEDIA LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
STRATOS MEDIA LIMITED
BALANCE SHEET
AS AT
30 SEPTEMBER 2025
30 September 2025
- 1 -
2025
2024
Notes
£
£
£
£
Current assets
Debtors
4
2,173,691
55,698
Cash at bank and in hand
12,260
768,445
2,185,951
824,143
Creditors: amounts falling due within one year
5
(1,110,817)
(819,034)
Net current assets
1,075,134
5,109
Capital and reserves
Called up share capital
6
100
100
Profit and loss reserves
1,075,034
5,009
Total equity
1,075,134
5,109

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

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

The financial statements were approved by the board of directors and authorised for issue on 3 February 2026 and are signed on its behalf by:
C. Griffin
Director
Company Registration No. 11273950
STRATOS MEDIA LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2025
- 2 -
1
Accounting policies
Company information

Stratos Media Limited is a private company limited by shares incorporated in England and Wales. The registered office is Summit House, 170 Finchley Road, London, NW3 6BP. The principal place of business is 1st Floor, Kirkman House, 12/14 Whitfield Street, London, W1T 2RF.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The company has taken advantage of the exemption under section 400 of the Companies Act 2006 not to prepare consolidated accounts. The financial statements present information about the company as an individual entity and not about its group.

Stratos Media Limited is a wholly owned subsidiary of Nutopia Limited and the results of Stratos Media Limited are included in the consolidated financial statements of Nutopia Limited which are available from its registered office: 1st Floor, Kirkman House, 12/14 Whitfield Street. London. W1T 2RF.

1.2
Going concern

A t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Turnover

The turnover is recognised based on the rate of completion of the project at the year end date. The rate of completion is calculated on a months basis using as a primary source the length of the project as stipulated in the contract. However if subsequent information at the year end indicates that the project is running over its expected length, it is this updated information that is used to calculate the rate of completion at the year end.

1.4
Cash at bank and in hand

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.5
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

STRATOS MEDIA LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 3 -
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method 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. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.6
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

Changes in the fair value of derivatives that are designated and qualify as fair value hedges are recognised in profit or loss immediately, together with any changes in the fair value of the hedged asset or liability that are attributable to the hedged risk.

1.7
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

2
Employees

The average monthly number of persons (including directors) employed by the company during the period was:

2025
2024
Number
Number
Total
8
3
STRATOS MEDIA LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 SEPTEMBER 2025
- 4 -
3
Taxation

On the basis of these financial statements no provision has been made for corporation tax.

4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
2,173,691
55,698
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
258
154,096
Amounts owed to group undertakings
15,495
155,656
Other creditors
1,095,064
509,282
1,110,817
819,034
6
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Orindary of £1 each
100
100
100
100
7
Audit report information

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006:

The auditor's report was unqualified.

Senior Statutory Auditor:
Steven Frost BFP FCA
Statutory Auditor:
Fisher Phillips LLP
Date of audit report:
3 February 2026
8
Controlling party

The company is a fully owned subsidiary of Nutopia Limited, a company registered in England and Wales. The register office is Summit House, 170 Finchley Road. London. NW3 6BP.

The company is ultimately controlled by Jane Root, who is both a director and a majority shareholder of Nutopia Limited.

2025-09-30 2024-04-01 false false false 03 February 2026 CCH Software CCH Accounts Production 2025.300 The principal activity of the company continued to be that of Film and TV Production company.
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