Micro-entity Accounts

CUBD LTD Registered Number 15418424

Micro-entity Balance Sheet as at 31 January 2026

	2026	2025
	£	£
Fixed Assets	27,437	30,824
Current Assets	166,459	37,721
Creditors: amounts falling due within one year	(56,309)	(27,952)
Net current assets (liabilities)	110,150	9,769
Total assets less current liabilities	137,587	40,593
Accruals and deferred income	(902)	-
Total net assets (liabilities)	136,685	40,593
Capital and reserves	136,685	40,593

For the year ending 31 January 2026 the company was entitled to exemption 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Approved by the Board on 24 October 2026

And signed on their behalf by:
Zachery James Andrew Casey, Director

Footnotes:

Guarantees
There are no guarantees, significant financial commitments or contingent liabilities known to the director.

Advances and credits
Balance owed to the director at 1 February 2025 (restated): £(9,998)
Advances and personal expenditure charged in the year: £53,402
Immaterial prior-period correction charged to the account in this year: £18
Amounts repaid in the year: nil
Amounts waived or written off: nil
Balance owed by the director at 31 January 2026: £43,422

The advances were unsecured, interest-free and repayable on demand. The maximum amount owed by the director during the year was £43,422. The restated opening credit includes £9,064 received by the company on the director's behalf from Acquisition AI.

After the year end the director repaid £12,570 on 26 March 2026 and £30,852 on 14 October 2026. These repayments cleared the year-end balance in full. No amount remained outstanding on 19 October 2026. The repayments do not change the balance shown at 31 January 2026.

CUBD LTD Registered Number 15418424

Notes to the Micro-entity Accounts for the period ended 31 January 2026

1Employees

	2026	2025
Average number of employees during the period	1	1

2Accounting Policies

Basis of measurement and preparation of accounts
These financial statements have been prepared under the historical cost convention and in accordance with FRS 105 The Financial Reporting Standard applicable to the Micro-entities Regime.

Other accounting policies
Prior-period adjustment

The 2025 comparative period runs from 16 January 2024 to 31 January 2025, so it is longer than the current year. The 2025 comparatives are restated to correct these errors:

- A loan of £6,891 to a related company could not be recovered at 31 January 2025 and is written off in that period.
- A domain name of £23,592, bought in September 2024 for use by the company, is reclassified from current assets to intangible fixed assets and amortised over 10 years, with a charge of £983 for that period.
- Two domain names that the company holds for resale are stock. One of £2,656 had been expensed, and one of £782 had been included in the related-company loan.
- A £389 cost was paid on behalf of a related company and repaid by it, so it is not a company expense. £9,064 received from that company in January 2025 was owed to the director.
- Tax for the period increases by £547.
- Dividends of £18,550 were decided and paid in February and March 2025, after the end of the period. They are not a liability at 31 January 2025, so creditors fall by £18,550. They are dividends of the year ended 31 January 2026.

Together these reduce the 2025 profit from £60,369 to £54,993 and increase the 2025 net assets from £27,420 as filed to £40,593.

Two presentation errors are also corrected, with no effect on profit or net assets: subcontractor costs of £21,220 are moved from staff costs to other charges, and the average number of employees is corrected from the filed figure of 2 to 1, reflecting persons employed under contracts of service.