Cats Eye Media Ltd 31/12/2025 iXBRL

Company registration number: NI726649

Cats Eye Media Ltd

Unaudited filleted abridged financial statements

31 December 2025

Cats Eye Media Ltd

Contents

Directors and other information

Accountants report

Abridged statement of financial position

Statement of changes in equity

Notes to the financial statements

Cats Eye Media Ltd

Directors and other information


Directors	Mrs Oonagh Cattigan	(Appointed 21 February 2025)


Company number	NI726649


Registered office	222 Garron Road
	Glenariffe
	Ballymena
	Co Antrim
	BT44 0RB


Business address	222 Garron Road
	Glenariffe
	Ballymena
	Co Antrim
	BT44 0RB


Accountants	Park McKillop and Company
	51 Springwell Street
	Ballymena
	Co Antrim
	BT43 6AT




	Bankers	Barclays Bank UK PLC
		1 Churchill Place
		London
		E14 5HP

Cats Eye Media Ltd

Report to the board of directors on the preparation of the

unaudited statutory financial statements of Cats Eye Media Ltd

Period ended 31 December 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Cats Eye Media Ltd for the period ended 31 December 2025 which comprise the abridged statement of financial position, statement of changes in equity and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of Chartered Accountants Ireland , we are subject to its ethical and other professional requirements which are detailed at www.charteredaccountants.ie.

This report is made solely to the board of directors of Cats Eye Media Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Cats Eye Media Ltd and state those matters that we have agreed to state to the board of directors of Cats Eye Media Ltd as a body, in this report in accordance with the requirements of Chartered Accountants Ireland as detailed at www.charteredaccountants.ie. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Cats Eye Media Ltd and its board of directors as a body for our work or for this report.

It is your duty to ensure that Cats Eye Media Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Cats Eye Media Ltd. You consider that Cats Eye Media Ltd is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of Cats Eye Media Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Park McKillop and Company

Chartered Accountants

51 Springwell Street

Ballymena

Co Antrim

BT43 6AT

19 May 2026

Cats Eye Media Ltd

Abridged statement of financial position

31 December 2025

		31/12/25
	Note	£	£

Current assets
Debtors		23,578
Cash at bank and in hand		48,878
		_______
		72,456
Creditors: amounts falling due
within one year		( 107,475)
		_______
Net current liabilities			( 35,019)
			_______
Total assets less current liabilities			( 35,019)

			_______
Net liabilities			( 35,019)
			_______

Capital and reserves
Called up share capital			100
Profit and loss account			( 35,119)
			_______
Shareholder deficit			( 35,019)
			_______

For the period ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors responsibilities:

- The member has not required the company to obtain an audit of its financial statements for the period 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 and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the abridged statement of comprehensive income has not been delivered.

All of the members have consented to the preparation of the abridged statement of comprehensive income and the abridged statement of financial position for the current period ending 31 December 2025 in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements were approved by the board of directors and authorised for issue on 19 May 2026 , and are signed on behalf of the board by:

Mrs Oonagh Cattigan

Director

Company registration number: NI726649

Cats Eye Media Ltd

Statement of changes in equity

Period ended 31 December 2025

	Called up share capital	Profit and loss account	Total
	£	£	£


At 21 February 2025	-	-	-

Loss for the period		( 35,119)	( 35,119)
	_______	_______	_______
Total comprehensive income for the period	-	( 35,119)	( 35,119)

Issue of shares	100		100
	_______	_______	_______
Total investments by and distributions to owners	100	-	100

	_______	_______	_______
At 31 December 2025	100	( 35,119)	( 35,019)
	_______	_______	_______

Cats Eye Media Ltd

Notes to the financial statements

Period ended 31 December 2025

1. General information

The company is a private company limited by shares, registered in Northern Ireland. The address of the registered office is Cats Eye Media Limited, 222 Garron Road, Glenariffe, Ballymena, Co Antrim, BT44 0RB.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in 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 financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Judgements and key sources of estimation uncertainty

In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. 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.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Government grants

Government grants are recognised at the fair value of the asset received or receivable. Grants are not recognised until there is reasonable assurance that the company will comply with the conditions attaching to them and the grants will be received. Government grants are recognised using the accrual model and the performance model. Under the accrual model, government grants relating to revenue are recognised on a systematic basis over the periods in which the company recognises the related costs for which the grant is intended to compensate. Grants that are receivable as compensation for expenses or losses already incurred or for the purpose of giving immediate financial support to the entity with no future related costs are recognised in income in the period in which it becomes receivable. Grants relating to assets are recognised in income on a systematic basis over the expected useful life of the asset. Where part of a grant relating to an asset is deferred, it is recognised as deferred income and not deducted from the carrying amount of the asset. Under the performance model, where the grant does not impose specified future performance-related conditions on the recipient, it is recognised in income when the grant proceeds are received or receivable. Where the grant does impose specified future performance-related conditions on the recipient, it is recognised in income only when the performance-related conditions have been met. Where grants received are prior to satisfying the revenue recognition criteria, they are recognised as a liability.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

4. Directors advances, credits and guarantees

	During the period the directors entered into the following advances and credits with the company:

Period ended 31/12/25
		Balance brought forward	Advances /(credits) to the directors	Balance o/standing
		£	£	£
	Mrs Oonagh Cattigan	-	( 3,490)	( 3,490)
		_______	_______	_______

5. Controlling party

The ultimate controlling party is Oonagh Cattigan (director and shareholder).