Culturesuite UK Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: SC756826

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		5,461		6,092

			5,461		6,092
CURRENT ASSETS
Debtors	5	510,606		612,082
Cash at bank and in hand		7,221		34,070

		517,827		646,152
Creditors: Amounts Falling Due Within One Year	6	(496,864 )		(649,679 )

NET CURRENT ASSETS (LIABILITIES)			20,963		(3,527 )

TOTAL ASSETS LESS CURRENT LIABILITIES			26,424		2,565

NET ASSETS			26,424		2,565

CAPITAL AND RESERVES
Called up share capital			10		10
Profit and Loss Account			26,414		2,555

SHAREHOLDERS' FUNDS			26,424		2,565

Page 1

Page 2

Culturesuite UK Limited

Balance Sheet (continued)

As At 31 December 2025

For the year ending 31 December 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 David Johnstone

Director

25 June 2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Culturesuite UK Limited is a private company, limited by shares, incorporated in Scotland, registered number SC756826 . The registered office is C/O Ligo 176 Bath Street, Glasgow, Scotland, G2 4HG.

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 directors believe the company to be a going concern and will continue to give their support to the company over the next 12 months.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of value added taxes. Turnover includes revenue earned from the provision of services and is recognised at the point of invoice. If the provision of services spans the financial year end, it is measured by reviewing the actual services performed against the total services to be provided and is only recognised if it can be estimated reliably.

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:

Computer equipment

25% Straight line

2.5. Financial Instruments

Financial assets and financial liabilities are recognised in the balance sheet when the company becomes a party to the contractual provisions of the instrument.

Trade debtors and creditors are classified as basic financial instruments and are recognised at transaction price less any impairment. A provision is established when there is objective evidence that the company will not be able to collect all amounts due.

Other debtors and creditors are measured at amortised cost using the effective interest rate method.

Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank and bank overdrafts.

Financial liabilities and equity instruments issued by the company are classified in accordance with the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Equity instruments issued by the company are recorded at the proceeds received.

Page 3

Page 4

Culturesuite UK Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

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

The taxation expense represents the sum of the tax currently payable and deferred tax. 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.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account 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

Deferred tax has not been recognised as it is not material to the financial statements. The directors will review this annually.

2.8. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

Page 4

Page 5

Culturesuite UK Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

3. Average Number of Employees

Average number of employees, including directors, during the year was: 9 (2024: 14)

4. Tangible Assets

	Computer equipment
	£
Cost
As at 1 January 2025	6,582
Additions	1,184

As at 31 December 2025	7,766

Depreciation
As at 1 January 2025	490
Provided during the period	1,815

As at 31 December 2025	2,305

Net Book Value
As at 31 December 2025	5,461

As at 1 January 2025	6,092

Page 5

Page 6

Culturesuite UK Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	90,207	34,491
Other debtors	420,399	577,591

	510,606	612,082

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	10,056	19,702
Bank loans and overdrafts	660	-
Amounts owed to group undertakings	33,573	348,572
Other creditors	367,263	181,490
Taxation and social security	85,312	99,915

	496,864	649,679

7. Related Party Transactions

The total amount due to group undertakings at the year end was £33,573 (2024 : £348,572).

Page 6