Silverfin false false 30/06/2025 01/07/2024 30/06/2025 Mrs S Barlow 10/02/2004 Mr T Barlow 16/03/2000 26 September 2025 The principal activity of the Company during the financial year continued to be that of advising and managing internet advertising campaigns. SC205117 2025-06-30 SC205117 bus:Director1 2025-06-30 SC205117 bus:Director2 2025-06-30 SC205117 2024-06-30 SC205117 core:CurrentFinancialInstruments 2025-06-30 SC205117 core:CurrentFinancialInstruments 2024-06-30 SC205117 core:Non-currentFinancialInstruments 2025-06-30 SC205117 core:Non-currentFinancialInstruments 2024-06-30 SC205117 core:ShareCapital 2025-06-30 SC205117 core:ShareCapital 2024-06-30 SC205117 core:RetainedEarningsAccumulatedLosses 2025-06-30 SC205117 core:RetainedEarningsAccumulatedLosses 2024-06-30 SC205117 core:PlantMachinery 2024-06-30 SC205117 core:FurnitureFittings 2024-06-30 SC205117 core:PlantMachinery 2025-06-30 SC205117 core:FurnitureFittings 2025-06-30 SC205117 bus:OrdinaryShareClass1 2025-06-30 SC205117 2024-07-01 2025-06-30 SC205117 bus:FilletedAccounts 2024-07-01 2025-06-30 SC205117 bus:SmallEntities 2024-07-01 2025-06-30 SC205117 bus:AuditExemptWithAccountantsReport 2024-07-01 2025-06-30 SC205117 bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 SC205117 bus:Director1 2024-07-01 2025-06-30 SC205117 bus:Director2 2024-07-01 2025-06-30 SC205117 core:PlantMachinery 2024-07-01 2025-06-30 SC205117 core:FurnitureFittings 2024-07-01 2025-06-30 SC205117 2023-07-01 2024-06-30 SC205117 bus:OrdinaryShareClass1 2024-07-01 2025-06-30 SC205117 bus:OrdinaryShareClass1 2023-07-01 2024-06-30 iso4217:GBP xbrli:pure xbrli:shares

Company No: SC205117 (Scotland)

# ATTACAT LTD.

### UNAUDITED FINANCIAL STATEMENTS
FOR THE FINANCIAL YEAR ENDED 30 JUNE 2025
PAGES FOR FILING WITH THE REGISTRAR

ATTACAT LTD.

## UNAUDITED FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 30 JUNE 2025

Contents

ATTACAT LTD.

## BALANCE SHEET

AS AT 30 JUNE 2025
ATTACAT LTD.

## BALANCE SHEET (continued)

AS AT 30 JUNE 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 12,975 |  | 17,842
|  | 12,975 |  | 17,842
Current assets |  |  |  |
Debtors | 4 | 616,575 |  | 600,459
Cash at bank and in hand |  | 61,428 |  | 51,782
|  | 678,003 |  | 652,241
Creditors: amounts falling due within one year | 5 | ( 437,629) |  | ( 414,081)
Net current assets |  | 240,374 |  | 238,160
Total assets less current liabilities |  | 253,349 |  | 256,002
Creditors: amounts falling due after more than one year | 6 | ( 7,936) |  | ( 18,178)
Net assets |  | 245,413 |  | 237,824
Capital and reserves |  |  |  |
Called-up share capital | 7 | 2 |  | 2
Profit and loss account |  | 245,411 |  | 237,822
Total shareholders' funds |  | 245,413 |  | 237,824

For the financial year ending 30 June 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements of Attacat Ltd. (registered number: SC205117) were approved and authorised for issue by the Board of Directors on 26 September 2025. They were signed on its behalf by:

Mr T Barlow Director |

ATTACAT LTD.

## NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 30 JUNE 2025
ATTACAT LTD.

## NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 30 JUNE 2025

##### 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

Attacat Ltd. (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in Scotland. The address of the Company's registered office is First Floor, The Stack, 1 Papermill Wynd, Edinburgh, EH7 4QL, 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 Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### 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.

##### Turnover

Turnover is recognised at the fair value of the consideration received or receivable for and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that it is probable will be recovered.

##### Employee benefits

Short term benefits
The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

Defined contribution schemes
The Company operates a defined contribution scheme. The amount charged to the Statement of Income and Retained Earnings in respect of pension costs and other post-retirement benefits is the contributions payable in the financial year. Differences between contributions payable in the financial year and contributions actually paid are included as either accruals or prepayments in the Balance Sheet.

##### 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 current tax rates and laws. Deferred tax assets and liabilities are not discounted.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery | 33 % reducing balance
Fixtures and fittings | 25 % reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
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.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

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.

Basic financial liabilities
Basic financial liabilities, including creditors and bank loans, 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 payments 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. Amounts 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.

Equity instruments
Equity instruments issued by the Company are recorded at the fair value of cash or other resources received or receivable, net of direct issue costs. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the Company.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 14 |  | 15

#### 3. Tangible assets

| Plant and machinery |  | Fixtures and fittings |  | Total
| £ |  | £ |  | £
Cost |  |  |  |  |
At 01 July 2024 | 113,684 |  | 11,508 |  | 125,192
At 30 June 2025 | 113,684 |  | 11,508 |  | 125,192
Accumulated depreciation |  |  |  |  |
At 01 July 2024 | 96,834 |  | 10,516 |  | 107,350
Charge for the financial year | 4,609 |  | 258 |  | 4,867
At 30 June 2025 | 101,443 |  | 10,774 |  | 112,217
Net book value |  |  |  |  |
At 30 June 2025 | 12,241 |  | 734 |  | 12,975
At 30 June 2024 | 16,850 |  | 992 |  | 17,842

#### 4. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 348,568 |  | 366,389
Corporation tax | 34,106 |  | 0
Other debtors | 233,901 |  | 234,070
| 616,575 |  | 600,459

#### 5. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Bank loans | 10,310 |  | 10,057
Trade creditors | 233,998 |  | 227,407
Taxation and social security | 58,551 |  | 72,794
Other creditors | 134,770 |  | 103,823
| 437,629 |  | 414,081

#### 6. Creditors: amounts falling due after more than one year

| 2025 |  | 2024
| £ |  | £
Bank loans | 7,936 |  | 18,178

#### 7. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
160 Ordinary shares of £ 0.01 each | 2 |  | 2