Talking Squid Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 08691873

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		220,000		220,000

			220,000		220,000
CURRENT ASSETS
Debtors	5	4,073		4,159
Cash at bank and in hand		1,134		3,408

		5,207		7,567
Creditors: Amounts Falling Due Within One Year	6	(132,995 )		(132,971 )

NET CURRENT ASSETS (LIABILITIES)			(127,788 )		(125,404 )

TOTAL ASSETS LESS CURRENT LIABILITIES			92,212		94,596

Creditors: Amounts Falling Due After More Than One Year	7		(97,015 )		(97,015 )

NET LIABILITIES			(4,803 )		(2,419 )

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			(4,903 )		(2,519 )

SHAREHOLDERS' FUNDS			(4,803)		(2,419)

Page 1

Page 2

Talking Squid Limited

Balance Sheet (continued)

As At 30 September 2025

For the year ending 30 September 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

Dr P A Martin

Director

22 May 2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Talking Squid Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08691873 . The registered office is 17 Sunset Heights, Barnstaple, EX32 8DH.

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. Turnover

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

2.3. Investment Properties

Investment properties shall not be subject to periodic charges for depreciation except for properties held on lease, which shall be depreciated at least over the period when the unexpired term is 20 years or less. Investment properties shall be included in the balance sheet at their fair value.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2024: 3)

4. Tangible Assets

	Investment Properties
	£
Cost
As at 1 October 2024	220,000

As at 30 September 2025	220,000

Net Book Value
As at 30 September 2025	220,000

As at 1 October 2024	220,000

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	200	286
Deferred tax current asset	3,873	3,873

	4,073	4,159

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Accruals and deferred income	995	971
Directors' loan accounts	132,000	132,000

	132,995	132,971

Page 3

Page 4

Talking Squid Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

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

	2025	2024
	£	£
Other creditors	97,015	97,015

8. Secured Creditors

Of the creditors the following amounts are secured.

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

10. Ultimate Controlling Party

The company's controlling party is Dr P A Martin and Mrs L O M Martin by virture of their share ownership.