REGISTERED NUMBER: 03942254 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

Dancing Octopus Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J N Adams

J A Adams

Mrs H R Adams

SECRETARY:

J N Adams

REGISTERED OFFICE:

4 Westover Drive

Stone

Staffordshire

ST15 8TT

REGISTERED NUMBER:

03942254 (England and Wales)

ACCOUNTANTS:

Paterson Brodie Limited

Chartered Certified Accountants

Cliveden Chambers

Cliveden Place

Longton

Stoke-on-Trent

Staffordshire

ST3 4JB

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

305,417

305,419

Investments

6

88

88

305,505

305,507

CURRENT ASSETS

Debtors

7

76,318

4,425

Cash at bank

220,981

207,902

297,299

212,327

CREDITORS

Amounts falling due within one year

8

78,260

10,121

NET CURRENT ASSETS

219,039

202,206

TOTAL ASSETS LESS CURRENT LIABILITIES

524,544

507,713

CAPITAL AND RESERVES

Called up share capital

89

89

Retained earnings

524,455

507,624

SHAREHOLDERS' FUNDS

524,544

507,713

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 August 2026 and were signed on its behalf by:

J N Adams - Director

1.	STATUTORY INFORMATION

Dancing Octopus Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Domain names are being amortised evenly over their estimated useful life of two years.

Intangible fixed assets

Amortisation is provided on Domains at a rate of 50% on cost.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment

-

25% on reducing balance

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Domain

names

£

COST

At 1 April 2025

and 31 March 2026

62,854

AMORTISATION

At 1 April 2025

and 31 March 2026

62,854

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

-

5.	TANGIBLE FIXED ASSETS

Freehold

Computer

property

equipment

Totals

£

£

£

COST

At 1 April 2025

and 31 March 2026

305,412

1,448

306,860

DEPRECIATION

At 1 April 2025

-

1,441

1,441

Charge for year

-

2

2

At 31 March 2026

-

1,443

1,443

NET BOOK VALUE

At 31 March 2026

305,412

5

305,417

At 31 March 2025

305,412

7

305,419

6.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 April 2025

and 31 March 2026

88

NET BOOK VALUE

At 31 March 2026

88

At 31 March 2025

88

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

4,425

4,425

Amounts owed by group undertakings

71,045

-

Other debtors

848

-

76,318

4,425

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade creditors

261

3,821

Taxation and social security

5,611

4,911

Other creditors

72,388

1,389

78,260

10,121

9.	ULTIMATE CONTROLLING PARTY