Company No: 13749900 (England and Wales)

Contents

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

DIRECTORS	J D Dixon
	A J Giles
	D S Walsh

REGISTERED OFFICE	Waterloo Place Watson Square
	Stockport
	Cheshire
	SK1 3AZ
	United Kingdom

COMPANY NUMBER

13749900 (England and Wales)

ACCOUNTANT	S&W Partners (Manchester) Limited
	Pall Mall
	1 Pollen Square
	59 King Street
	Manchester
	M2 4PD

	Note	2025		2024
		£		£
Current assets
Debtors	3	229,562		102,822
Cash at bank and in hand	4	0		24,102
		229,562		126,924
Creditors: amounts falling due within one year	5	( 148,512)		( 94,474)
Net current assets		81,050		32,450
Total assets less current liabilities		81,050		32,450
Net assets		81,050		32,450
Capital and reserves
Called-up share capital	6	100		100
Profit and loss account		80,950		32,350
Total shareholders' funds		81,050		32,450

For the financial year ending 31 December 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 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 Mondo Stadia Media Limited (registered number: 13749900) were approved and authorised for issue by the Board of Directors on 28 May 2026. They were signed on its behalf by:

A J Giles 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

Mondo Stadia Media 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 Waterloo Place Watson Square, Stockport, Cheshire, SK1 3AZ, United Kingdom.

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 Mondo Stadia Media 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.

Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date.

Exchange differences are recognised in the Profit and Loss Account in the period in which they arise on monetary items.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Advertising revenue is recognised upon publication of the magazine. Subscription revenue is recognised in full upon invoice.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on enacted or substantively enacted tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit. Deferred tax assets are recognised only to the extent that it is probable that future taxable profit will be available against which the temporary differences can be utilised.

2. Employees

	2025		2024
	Number		Number
Monthly average number of employees	0		0

Staff costs are recharged by the parent company.

3. Debtors

	2025		2024
	£		£
Trade debtors	49,281		50,011
Other debtors	180,281		52,811
	229,562		102,822

4. Cash and cash equivalents

	2025		2024
	£		£
Cash at bank and in hand	0		24,102
Less: Bank overdrafts	( 16,162)		0
	(16,162)		24,102

5. Creditors: amounts falling due within one year

	2025		2024
	£		£
Bank overdrafts	16,162		0
Trade creditors	31,320		12,862
Amounts owed to Group undertakings	75,000		40,000
Taxation and social security	12,838		116
Other creditors	13,192		41,496
	148,512		94,474

6. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
1,000 Ordinary shares of £ 0.10 each (2024: 100 shares of £ 1.00 each)	100		100

During the year the 100 ordinary £1 each shares, were reclassified to 1000 ordinary 0.10p shares.