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Company registration number:
05915606
Limelight Networks Ltd
Unaudited Filleted Financial Statements for the year ended
31 August 2025
Limelight Networks Ltd
Statement of Financial Position
31 August 2025

|  | 2025 | 2024
--- | --- | --- | ---
| Note | £ | £
Fixed assets |  |  |  |  |
Tangible assets | 5 | 558 |  | 683 |
Current assets |  |  |  |  |
Debtors | 6 | 17,296 |  | 17,240 |
Cash at bank and in hand |  | 8,170 |  | 719 |
|  | 25,466 |  | 17,959 |
Creditors: amounts falling due within one year | 7 | (6,417 | ) | (8,443 | )
Net current assets |  | 19,049 |  | 9,516 |
Total assets less current liabilities |  | 19,607 |  | 10,199 |
Creditors: amounts falling due after more than one year | 8 | (18,592 | ) | (22,577 | )
Net assets/(liabilities) |  | 1,015 |  | (12,378 | )
Capital and reserves |  |  |  |  |
Called up share capital |  | 1,000 |  | 1,000 |
Profit and loss account |  | 15 |  | (13,378 | )
Shareholders funds/(deficit) |  | 1,015 |  | (12,378 | )

For the year ending
31 August 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 year in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These
financial statements
have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies’ regime.
In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered.
These
financial statements
were approved by the board of directors and authorised for issue on
12 May 2026
, and are signed on behalf of the board by:

Mr N A Starbck
Director

Company registration number:
05915606
Limelight Networks Ltd
Notes to the Financial Statements
Year ended
31 August 2025

## 1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
Office Ff10 Brooklands House
,
58 Marlborough Road
,
Lancing
,
West Sussex
,
BN15 8AF
, United Kingdom.

## 2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

## 3 Accounting policies

## Basis of preparation

The
financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

## Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

## Current tax

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

## Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses.
Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Fixtures, fittings and equipment | 25% straight line

## Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

## Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price and are subsequently measured as follows: Debt instruments are subsequently measured at amortised cost and commitments to receive a loan and to make a loan to another entity are subsequently measured at amortised cost.

## 4 Average number of employees

The average number of persons employed by the company during the year was
2
(2024:
2
).

## 5 Tangible assets

| Plant and machinery etc.
--- | ---
| £
Cost |  |
At 1 September 2024 | 7,935 |
Additions | 120 |
At 31 August 2025 | 8,055 |
Depreciation |  |
At 1 September 2024 | 7,252 |
Charge | 245 |
At 31 August 2025 | 7,497 |
Carrying amount |  |
At 31 August 2025 | 558 |
At 31 August 2024 | 683 |

## 6 Debtors

| 2025 | 2024
--- | --- | ---
| £ | £
Trade debtors | - |  | 40 |
Other debtors | 17,296 |  | 17,200 |
| 17,296 |  | 17,240 |

## 7 Creditors: amounts falling due within one year

| 2025 | 2024
--- | --- | ---
| £ | £
Bank loans and overdrafts | 4,044 |  | 4,103 |
Trade creditors | 133 |  | - |
Taxation and social security | 2,240 |  | 4,340 |
| 6,417 |  | 8,443 |

## 8 Creditors: amounts falling due after more than one year

| 2025 | 2024
--- | --- | ---
| £ | £
Bank loans and overdrafts | 18,592 |  | 22,577 |

## 9 Related party transactions

During the year the company entered into the following transactions with related parties:

| 2025 | 2024
--- | --- | ---
| £ | £
Mr N A Starbuck | 6,478 |  | 6,430 |
Ms L C Starbuck | 6,478 |  | 6,430 |

The loan is provided on an interest free basis and is repayable on demand.

## 10 Controlling party

The company is under the control of N A Starbuck.