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# BLUE CATS GLOBAL LTD

## Company Registration Number:
16348900 (England and Wales)

## Unaudited statutory accounts for the year ended 31 March 2026

## Period of accounts

## Start date: 27 March 2025

## End date: 31 March 2026

# BLUE CATS GLOBAL LTD

## Contents of the Financial Statements

for the Period Ended 31 March 2026

Directors report |
Balance sheet |
Additional notes |
Balance sheet notes |

# BLUE CATS GLOBAL LTD

Directors' report period ended 31 March 2026

The directors present their report with the financial statements of the company for the period ended 31 March 2026

Principal activities of the company

Development of digital technologies and distribution of digital licences

Directors

The director shown below has held office during the whole of the period from
27 March 2025 to 31 March 2026

Mika Sommer

The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
28 April 2026

And signed on behalf of the board by:
Name: Mika Sommer
Status: Director

# BLUE CATS GLOBAL LTD

## Balance sheet

As at 31 March 2026

| Notes | 2026
--- | --- | ---
|  | £
Called up share capital not paid: |  | 0 |
Fixed assets
Intangible assets: |  | 0 |
Tangible assets: |  | 0 |
Investments: |  | 0 |
Total fixed assets: |  | 0
Current assets
Stocks: |  | 0 |
Debtors: |  | 0 |
Cash at bank and in hand: |  | 1 |
Investments: |  | 0 |
Total current assets: |  | 1
Prepayments and accrued income: |  | 0 |
Creditors: amounts falling due within one year: |  | 0 |
Net current assets (liabilities): |  | 1
Total assets less current liabilities: |  | 1
Creditors: amounts falling due after more than one year: |  | 0 |
Provision for liabilities: |  | 0 |
Accruals and deferred income: |  | 0 |
Total net assets (liabilities): |  | 1
Capital and reserves
Called up share capital: |  | 1 |
Share premium account: |  | 0 |
Other reserves: |  | 0 |
Profit and loss account: |  | 0 |
Total Shareholders' funds: |  | 1

The notes form part of these financial statements

# BLUE CATS GLOBAL LTD

## Balance sheet statements

For the year ending 31 March 2026 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen not to file a copy of the company's profit and loss account.

This report was approved by the board of directors on 28 April 2026
and signed on behalf of the board by:

Name: Mika Sommer
Status: Director

The notes form part of these financial statements

# BLUE CATS GLOBAL LTD

## Notes to the Financial Statements

for the Period Ended 31 March 2026

- ## 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Financial Reporting Standard 101

  Turnover policy

  Turnover represents the value of goods and services supplied to customers during the period, excluding value added tax and trade discounts. Revenue is recognized at the point where the company has fulfilled its contractual obligations, typically when goods are delivered or services are completed and the customer has accepted the liability

  Tangible fixed assets depreciation policy

  Tangible fixed assets are stated at cost less accumulated depreciation. Depreciation is provided at rates calculated to write off the cost of each asset over its expected useful life, as follows: Plant and machinery: 20% per annum (straight line) Fixtures and fittings: 15% per annum (reducing balance) Computer equipment: 33.3% per annum (straight line) Motor vehicles: 25% per annum (straight line)

  Intangible fixed assets amortisation policy

  Intangible assets are initially recognized at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. Amortisation is provided on a straight-line basis over their estimated useful life, as follows: Goodwill: 5 to 10 years Software & Licenses: 3 to 5 years Patents & Trademarks: Over the period of the legal right

  Valuation information and policy

  The financial statements have been prepared under the historical cost convention. Assets and liabilities are initially recognized at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes. Provisions and financial instruments are assessed for impairment or fair value at each reporting date

  Other accounting policies

  Standard accounting policies are included for consistency, although no such assets were held during the current reporting period.

# BLUE CATS GLOBAL LTD

## Notes to the Financial Statements

for the Period Ended 31 March 2026

- ## 2. Employees

  | 2026
  --- | ---
  Average number of employees during the period | 0 |

# BLUE CATS GLOBAL LTD

## Notes to the Financial Statements

for the Period Ended 31 March 2026

## 3. Financial Commitments

The company’s total financial commitments, guarantees and contingencies which are not settled in the balance sheet are as follows: The company has ongoing commitments under non-cancellable operating leases, primarily relating to land and buildings, as well as equipment. These are recognized as an expense in the profit and loss account on a straight-line basis over the lease term