Company No: 09833086 (England and Wales)

Contents

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

DIRECTORS	J P Gawne
	A J Giles
	D S Walsh

SECRETARY

A J Giles

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

COMPANY NUMBER

09833086 (England and Wales)

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

	Note	31.12.2025		30.06.2025
		£		£
Fixed assets
Intangible assets	3	477,500		505,000
		477,500		505,000
Current assets
Debtors	4	576,266		272,943
Cash at bank and in hand	5	485,222		248,399
		1,061,488		521,342
Creditors: amounts falling due within one year	6	( 1,153,714)		( 537,087)
Net current liabilities		(92,226)		(15,745)
Total assets less current liabilities		385,274		489,255
Net assets		385,274		489,255
Capital and reserves
Called-up share capital	7	100		100
Profit and loss account		385,174		489,155
Total shareholders' funds		385,274		489,255

For the financial period 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 period 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 Mondiale Technology Media Limited (registered number: 09833086) were approved and authorised for issue by the Board of Directors on 09 June 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 period and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Mondiale Technology 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 Mondiale Technology 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.

Reporting period length

The reporting period has been shortened to a 6-month period ending 31 December 2025. The comparatives are not entirely comparable as this covers a 12-month period.

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.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Goodwill

10 years straight line

Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

2. Employees

	Period from 01.07.2025 to 31.12.2025		Year ended 30.06.2025
	Number		Number
Monthly average number of employees	15		15

Staff are employed by the parent company and recharged to Mondiale Technology Media Limited.

3. Intangible assets

	Goodwill		Total
	£		£
Cost
At 01 July 2025	550,000		550,000
At 31 December 2025	550,000		550,000
Accumulated amortisation
At 01 July 2025	45,000		45,000
Charge for the financial period	27,500		27,500
At 31 December 2025	72,500		72,500
Net book value
At 31 December 2025	477,500		477,500
At 30 June 2025	505,000		505,000

4. Debtors

	31.12.2025		30.06.2025
	£		£
Trade debtors	476,378		227,635
Other debtors	99,888		45,308
	576,266		272,943

5. Cash and cash equivalents

	31.12.2025		30.06.2025
	£		£
Cash at bank and in hand	485,222		248,399

6. Creditors: amounts falling due within one year

	31.12.2025		30.06.2025
	£		£
Trade creditors	82,216		109,300
Amounts owed to Group undertakings	250,000		250,000
Taxation and social security	154,797		113,686
Other creditors	666,701		64,101
	1,153,714		537,087

7. Called-up share capital

	31.12.2025		30.06.2025
	£		£
Allotted, called-up and fully-paid
1,000 Ordinary shares of £ 0.10 each	100		100