Contentology Ltd

	Page
Accountant's Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—7

Report to the directors on the preparation of the unaudited statutory accounts of Contentology Ltd for the year ended 31 August 2025

To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Contentology Ltd which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the directors of Contentology Ltd , as a body, in accordance with the terms of our engagement letter dated 13 April 2026. Our work has been undertaken solely to prepare for your approval the accounts of Contentology Ltd and state those matters that we have agreed to state to the directors of Contentology Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Contentology Ltd and its directors as a body for our work or for this report.

It is your duty to ensure that Contentology Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Contentology Ltd . You consider that Contentology Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Contentology 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 financial statements.

7th May 2026

Ascendis Group

Chartered Certified Accountants, Taxation and Business Advisors

Unit 3, Building 2, The Colony Wilmslow

Altrincham Road

Wilmslow

SK9 4LY

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Contentology Ltd

Balance Sheet

As At 31 August 2025

Balance Sheet

Registered number: 09166411

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		544		966

			544		966
CURRENT ASSETS
Debtors	5	239,584		236,424
Cash at bank and in hand		10		17,319

		239,594		253,743
Creditors: Amounts Falling Due Within One Year	6	(342,804 )		(296,919 )

NET CURRENT ASSETS (LIABILITIES)			(103,210 )		(43,176 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(102,666 )		(42,210 )

Creditors: Amounts Falling Due After More Than One Year	7		(51,272 )		(79,163 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			-		(13,541 )

NET LIABILITIES			(153,938 )		(134,914 )

CAPITAL AND RESERVES
Called up share capital	10		10		10
Profit and Loss Account			(153,948 )		(134,924 )

SHAREHOLDERS' FUNDS			(153,938)		(134,914)

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Contentology Ltd

Balance Sheet (continued)

As At 31 August 2025

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.

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 company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr S Crow

Director

7th May 2026

The notes on pages 4 to 7 form part of these financial statements.

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Contentology Ltd

Notes to the Financial Statements

For The Year Ended 31 August 2025

Notes to the Financial Statements

1. General Information

Contentology Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09166411 . The registered office is Jactin House, 24 Hood Street, Ancoats, Manchester, M4 6WX.

The company's principal place of business was Jactin House, 24 Hood Street, Ancoats, Manchester, United Kingdom, M4 6WX.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The accounts have been prepared on a going concern basis. This assumption may not be valid since at the balance sheet date the company has net liabilities of £152,834. The validity of the going concern assumption therefore depends on the continued support of the directors, suppliers and the companies bankers and other providers of finance.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings	25% Reducing balance
Computer Equipment	33.33% on Cost

2.5. Leasing and Hire Purchase Contracts

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

2.6. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.7. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

...CONTINUED

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Contentology Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

2.7. Taxation - continued

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

The company has taxable losses of £123,386 to be carried forwards and utilised against future profits.

2.8. Pensions

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

2.9. Deferred Tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 6 (2024: 5)

4. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 September 2024	805	2,676	3,481

As at 31 August 2025	805	2,676	3,481

Depreciation
As at 1 September 2024	329	2,186	2,515
Provided during the period	119	303	422

As at 31 August 2025	448	2,489	2,937

Net Book Value
As at 31 August 2025	357	187	544

As at 1 September 2024	476	490	966

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Contentology Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	69,554	116,800
Other debtors	161,138	111,092

	230,692	227,892
Due after more than one year
Other debtors	8,892	8,532

	239,584	236,424

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	8,080	11,374
Bank loans and overdrafts	6,089	39,352
Other loans	121,337	92,962
Other creditors	78,843	67,855
Taxation and social security	128,455	85,376

	342,804	296,919

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Other loans	51,272	79,163

8. Secured Creditors

There is a fixed and floating charge registered at Companies House over the undertaking and all property and assets present and future, including goodwill, book debts, uncalled capital, buildings, fixtures, fixed plant & machinery. Of the creditors the following amounts are secured.

	2025		2024
	£		£
Other Creditors	109,507		129,360

9. Provisions for Liabilities


	Deferred Tax	Total
	£	£
As at 1 September 2024	13,541	13,541
Reversals	(36,783 )	(36,783)

Balance at 31 August 2025	(23,242 )	(23,242)

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Contentology Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

10. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
5 Ordinary A shares of £ 1 each	5	5
5 Ordinary B shares of £ 1 each	5	5

	10	10

11. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2025	2024
	£	£
Not later than one year	10,727	5,256
Later than one year and not later than five years	14,886	9,198

	25,613	14,454

12. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 September 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 August 2025
	£	£	£	£	£
Mrs Abigail Buckley	33,971	61,485	62,611	-	32,845
Mr Stuart Crow	47,296	68,187	45,597	-	69,886

The above loan is unsecured and repayable on demand. The official rate of interest has been charged on the loan.

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