At the year end the director owed the company £1,155 (2025: £583). The loan is interest free and repayable on demand.

The average number of persons, including directors, employed by the company during the year was as follows:

The balance sheet shows net liabilities at the year end. The director has stated that he is confident that the company can pay its debts as they fall due. Long term creditors includes an amount owed to a previous director which will be repaid as and when funds allow. The financial statements have therefore been prepared on the going concern basis.

Cactus Tongue Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Lakeside Offices, The Old Cattle Market, Coronation Park, Helston, Cornwall, United Kingdom, TR13 0SR.

For the year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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.

These financial statements have been prepared in accordance with the micro-entity provisions and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime', and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true