| Gigantic Tickets Limited |
| Notes to the Accounts |
| for the year ended 31 December 2024 |
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| 1 |
Accounting policies |
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Basis of preparation |
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The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard). |
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Turnover |
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Turnover represents the value, net of value added tax and discounts, of goods provided to customers and work carried out in respect of services provided to customers. Revenue from the sale of tickets is recognised when the significant risks and rewards of ownership have passed to the buyer, whether or not goods have been dispatched. Other sales revenue in addition to ticket sales revenue is recognised when the significant risks and rewards of ownership have passed to the buyer, whether or not goods have been dispatched. Interest income is recognised as interest accrues. |
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Intangible fixed assets |
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Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses. |
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Tangible fixed assets |
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Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows: |
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Fixtures, equipment and IT |
over 3 years |
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Debtors |
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Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts. |
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Creditors |
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Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method. |
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Taxation |
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A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted. |
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Provisions |
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Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably. |
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Foreign currency translation |
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Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss. |
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Leased assets |
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A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. Operating lease payments are recognised as an expense on a straight line basis over the lease term. There are no finance leases. |
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Pensions |
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Contributions to defined contribution plans are expensed in the period to which they relate. |
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| 2 |
Audit information |
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The audit report is unqualified. |
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Senior statutory auditor: |
Gerhard Bonthuys (Senior Statutory Auditor) |
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Firm: |
Forvis Mazars LLP |
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Date of audit report: |
1 May 2026 |
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| 3 |
Directors' emoluments |
2024 |
|
2023 |
| £ |
£ |
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Emoluments |
340,349 |
|
226,698 |
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|
340,349 |
|
226,698 |
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Number of directors to whom retirement benefits accrued: |
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Defined contribution plans |
3 |
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2 |
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| 4 |
Employees |
2024 |
|
2023 |
| Number |
Number |
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Average number of persons employed by the company |
22 |
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21 |
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| 5 |
Intangible fixed assets |
£ |
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Trademark: |
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Cost |
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At 1 January 2024 |
17,380 |
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At 31 December 2024 |
17,380 |
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Amortisation |
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At 1 January 2024 |
17,380 |
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At 31 December 2024 |
17,380 |
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Net book value |
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At 31 December 2024 |
- |
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Trademark was written off in equal annual instalments over its estimated economic life of 4 years. |
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| 6 |
Tangible fixed assets |
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Fixtures, equipment and IT |
| £ |
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Cost |
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At 1 January 2024 |
160,285 |
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Additions |
13,430 |
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At 31 December 2024 |
173,715 |
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Depreciation |
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At 1 January 2024 |
128,414 |
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Charge for the year |
23,525 |
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At 31 December 2024 |
151,939 |
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Net book value |
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At 31 December 2024 |
21,776 |
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At 31 December 2023 |
31,871 |
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| 7 |
Debtors |
2024 |
|
2023 |
| £ |
£ |
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Trade debtors |
12,140 |
|
10,310 |
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Amounts owed by group undertakings and undertakings in which the company has a participating interest |
|
- |
|
81,162 |
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Other debtors |
80,015 |
|
80,015 |
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Prepayments |
186,584 |
|
154,898 |
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|
278,739 |
|
326,385 |
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| 8 |
Creditors: amounts falling due within one year |
2024 |
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2023 |
| £ |
£ |
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Trade creditors |
5,675,963 |
|
4,979,851 |
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Amounts owed to group undertakings and undertakings in which the company has a participating interest |
|
2,737 |
|
56,760 |
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Taxation and social security costs |
444,348 |
|
558,386 |
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Other creditors |
54,776 |
|
46,357 |
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Accruals |
173,686 |
|
76,197 |
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6,351,510 |
|
5,717,551 |
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| 9 |
Deferred taxation |
2024 |
|
2023 |
| £ |
£ |
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Accelerated capital allowances |
3,835 |
|
5,891 |
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At 1 January 2024 |
5,891 |
|
8,455 |
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(Credited) / charged to the profit and loss account |
(2,056) |
|
(2,564) |
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At 31 December 2024 |
3,835 |
|
5,891 |
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| 10 |
Share capital |
Nominal |
|
2024 and 2023 |
|
2024 |
|
2023 |
| value |
Number |
£ |
£ |
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Ordinary shares |
£1 each |
|
80,002 |
|
80,002 |
|
80,002 |
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|
80,002 |
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80,002 |
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| 11 |
Other financial commitments |
2024 |
|
2023 |
| £ |
£ |
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Total future minimum payments under non-cancellable operating leases |
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Within one year |
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|
50,000 |
|
50,000 |
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Within two to five years |
37,500 |
|
87,500 |
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| 12 |
Related party transactions |
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Trade and other creditors within Note 8 include related party balances of £637,793 (2023: £1,689,126). |
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Other related parties |
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Amount due from (to) the related party |
(66,766) |
|
24,402 |
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| 13 |
Controlling party |
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The parent company is Gigantic Holdings Limited, a company registered in England and Wales, with a registered office of First Floor, Northburgh House, 10 Northburgh Street, London, England, EC1V 0AT. The only group in which the results of the company are consolidated is that headed by DEAG Deutsche Entertainment AG, a company incorporated in Germany. These financial statements are available to the public and can be obtained from www.deag.de/ir. |
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| 14 |
Other information |
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Gigantic Tickets Limited is a private company limited by shares and incorporated in England. Its registered office is: |
|
First Floor Northburgh House |
|
10 Northburgh Street |
|
London |
|
EC1V 0AT |
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Its trading address is: |
|
25-27 Castle Gate |
|
Nottingham |
|
NG1 7AR |