Startle Technologies Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—8

Registered number: 07960939

		2025		2024 as restated
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		325,496		400,171
Tangible Assets	5		240,957		227,067
Investments	6		338,904		338,904

			905,357		966,142
CURRENT ASSETS
Debtors	7	1,009,254		1,058,758
Cash at bank and in hand		374,508		420,121

		1,383,762		1,478,879
Creditors: Amounts Falling Due Within One Year	8	(716,641 )		(615,693 )

NET CURRENT ASSETS (LIABILITIES)			667,121		863,186

TOTAL ASSETS LESS CURRENT LIABILITIES			1,572,478		1,829,328

Creditors: Amounts Falling Due After More Than One Year	9		(207,408 )		(350,926 )

NET ASSETS			1,365,070		1,478,402

CAPITAL AND RESERVES
Called up share capital			175		163
Share premium account			2,040,690		2,040,701
Other reserves			11,045		8,363
Profit and Loss Account			(686,840 )		(570,825 )

SHAREHOLDERS' FUNDS			1,365,070		1,478,402

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Startle Technologies 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 Adam Castleton

Director

29 July 2026

The notes on pages 3 to 8 form part of these financial statements.

1. General Information

Startle Technologies Limited is a private company, limited by shares and incorporated in England & Wales. The registered company number is 07960939 . The registered office is 6 Hillside Farm, Pepper Hill, Great Amwell, United Kingdom, SG12 9FX.

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 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.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.

2.4. Intangible Fixed Assets and Amortisation - Other Intangible

Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses. It is amortised to profit and loss account over its estimated economic life of 3 years and 10 years.

2.5. 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:

Plant and machinery	33% & 25% Straight Line
Fixtures and fittings	25% Straight Line
Office equipment	33% Straight Line

2.6. Financial Instruments

Debtors and creditors which are due within one year are recorded at transaction price, less any impairment.

2.7. Foreign Currencies

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.

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Startle Technologies Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

2.8. 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.

2.9. 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.

2.10. Investments

All investments are carried at cost. They are not revalued unless there is an active market in which a

valuation can be reliably determined.

2.11. Finance costs

Finance costs are charged to the Statement of income and retained earnings over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

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Startle Technologies Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

3. Average Number of Employees

	2025	2024
Average number of employees, including directors, during the year	17	16

	17	16

4. Intangible Assets

	Goodwill	Other Intangible	Development costs	Total
	£	£	£	£
Cost
As at 1 January 2025	679,507	-	1,218,741	1,898,248
Additions	-	22,545	112,800	135,345

As at 31 December 2025	679,507	22,545	1,331,541	2,033,593

Amortisation
As at 1 January 2025	566,257	-	931,820	1,498,077
Provided during the period	67,951	156	141,913	210,020

As at 31 December 2025	634,208	156	1,073,733	1,708,097

Net Book Value
As at 31 December 2025	45,299	22,389	257,808	325,496

As at 1 January 2025	113,250	-	286,921	400,171

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Startle Technologies Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

5. Tangible Assets

	Plant and machinery	Fixtures and fittings	Office equipment	Total
	£	£	£	£
Cost
As at 1 January 2025	1,034,482	10,211	39,534	1,084,227
Additions	173,001	1,376	6,691	181,068
Disposals	(596,130 )	-	(16,885 )	(613,015 )

As at 31 December 2025	611,353	11,587	29,340	652,280

Depreciation
As at 1 January 2025	826,767	2,336	28,057	857,160
Provided during the period	156,687	2,839	7,519	167,045
Disposals	(596,130 )	-	(16,752 )	(612,882 )

As at 31 December 2025	387,324	5,175	18,824	411,323

Net Book Value
As at 31 December 2025	224,029	6,412	10,516	240,957

As at 1 January 2025	207,715	7,875	11,477	227,067

6. Investments

	Unlisted
	£
Cost
As at 1 January 2025	338,904

As at 31 December 2025	338,904

Provision
As at 1 January 2025	-

As at 31 December 2025	-

Net Book Value
As at 31 December 2025	338,904

As at 1 January 2025	338,904

Startle International Inc

Financial statements have not been prepared for the year ended 2025 for Startle International Inc., a company incorporated in the United States of America.

Based on the information available, the company reported a profit for the year of £9,719 and capital and reserves of £107,096.

...CONTINUED

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Startle Technologies Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

6. Investments - continued

Startle Technologies Limited

Financial statements have not yet been prepared for the second subsidiary, incorporated in Ireland.

Based on the information available, the company reported a loss for the year of £17,896 and capital and reserves of £189,917.

7. Debtors

	2025	2024 as restated
	£	£
Due within one year
Trade debtors	328,537	344,715
Amounts owed by participating interests	357,690	314,199
Other debtors	323,027	399,844

	1,009,254	1,058,758

8. Creditors: Amounts Falling Due Within One Year

	2025	2024 as restated
	£	£
Trade creditors	265,773	233,924
Bank loans and overdrafts	99,306	55,093
Amounts owed to group undertakings	-	1,537
Other creditors	226,537	245,796
Taxation and social security	125,025	79,343

	716,641	615,693

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

	2025	2024 as restated
	£	£
Bank loans	207,408	350,926

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Startle Technologies Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

10. Related Party Transactions

The amount due from the related party at the year end was £357,690 (2024 : £314,199).

The amount due to the related party at the year end was Nil (2024 : £1,537).

11. Prior year adjustment

During the year, the company identified that it had not recognised an expense in respect of its share option scheme for the years ending 2018 to 2024.

In accordance with relevant accounting standards, a prior year adjustment has been made to recognise the share-based payment expense over the vesting period.

There is no impact on corporation tax.

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