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ALIVE & KICKING GLOBAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
Alive & Kicking Global Limited is a private company limited by shares incorporated in England. The registered office is 36 Golden Square, London, W1F 9EE. The principal activity of the Company is digital advertising services.
2.Accounting policies
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Basis of preparation of financial statements
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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 101 'Reduced Disclosure Framework' and the Companies Act 2006.
The preparation of financial statements in compliance with FRS 101 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.
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FRS 101 reduced disclosure exemptions
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As permitted by FRS 101, the Company has taken advantage of the disclosure exemptions available under that standard in relation to the presentation of a cash-flow statement, impairment of assets, related party transactions and the revenue disclosure exemptions. Where relevant, equivalent disclosures have been given in the group accounts of M&C Saatchi plc. These Group accounts are available to the public and can be obtained as set out in note 4.
The Company has considerable financial resources and is expected to continue to generate positive cash flows on its own account for the foreseeable future. As a consequence, the directors believe that the Company is well placed to manage its business risks successfully.
The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future. Thus, they continue to adopt the going concern basis of accounting in preparing the annual financial statements.
In addition the Company’s immediate and ultimate parent company, M&C Saatchi plc, has indicated that for at least 12 months from the date of approval of these financial statements it will continue to make such funds available as are needed by the Company to continue in operational existence, and meet its liabilities as they fall due.
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.
Creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.
Creditors are recognised initially at fair value and subsequently measured at amortised cost using the effective interest method.
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