1 September 2024 v2026.18.1 limited_company_frs_102_section_1a_v1_1_3 companies_houseSoftwarefalsetruetruetrueNo description of principal activityfalsetruexbrli:purexbrli:sharesiso4217:GBP059156062024-09-012025-08-31059156062025-08-31059156062024-08-3105915606core:WithinOneYear2025-08-3105915606core:WithinOneYear2024-08-3105915606core:AfterOneYear2025-08-3105915606core:AfterOneYear2024-08-3105915606core:ShareCapital2025-08-3105915606core:ShareCapital2024-08-3105915606core:RetainedEarningsAccumulatedLosses2025-08-3105915606core:RetainedEarningsAccumulatedLosses2024-08-3105915606bus:Director12024-09-012025-08-3105915606bus:RegisteredOffice2024-09-012025-08-3105915606core:FurnitureFittingsToolsEquipment2024-09-012025-08-31059156062023-09-012024-08-3105915606core:PlantMachinery2024-09-0105915606core:PlantMachinery2024-09-012025-08-3105915606core:PlantMachinery2025-08-3105915606core:PlantMachinery2024-08-310591560612024-09-012025-08-3105915606countries:EnglandWales2024-09-012025-08-3105915606bus:AuditExempt-NoAccountantsReport2024-09-012025-08-3105915606bus:PrivateLimitedCompanyLtd2024-09-012025-08-3105915606bus:SmallEntities2024-09-012025-08-3105915606bus:FullAccounts2024-09-012025-08-31
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
20252024
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

20252024
££
Trade debtors -  
40
 
Other debtors
17,296
 
17,200
 
17,296
 
17,240
 

7 Creditors: amounts falling due within one year

20252024
££
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

20252024
££
Bank loans and overdrafts
18,592
 
22,577
 

10 Controlling party

The company is under the control of N A Starbuck.