Curious Cat Digital Ltd

	Page
Balance Sheet	1
Notes to the Financial Statements	2—4

Registered number: 08011920

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		5,251		8,572

			5,251		8,572
CURRENT ASSETS
Debtors	5	83,215		63,388
Cash at bank and in hand		74,123		44,971

		157,338		108,359
Creditors: Amounts Falling Due Within One Year	6	(87,762 )		(56,034 )

NET CURRENT ASSETS (LIABILITIES)			69,576		52,325

TOTAL ASSETS LESS CURRENT LIABILITIES			74,827		60,897

NET ASSETS			74,827		60,897

CAPITAL AND RESERVES
Called up share capital	7		2		2
Profit and Loss Account			74,825		60,895

SHAREHOLDERS' FUNDS			74,827		60,897

For the year ending 31 March 2026 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 Paul Whittingham

Director

27th October 2026

The notes on pages 2 to 4 form part of these financial statements.

1. General Information

Curious Cat Digital Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08011920 . The registered office is 20 Eastbourne Terrace, Paddington, London, W2 6LG.

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 discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

Comparability of Turnover and Change in Revenue Recognition Policy

Included within turnover for the year ended 31 March 2025 is £117,768 of recharged media costs, recognised on a gross basis under the accounting policy applied in that period. During the current year, the Company adopted an agent accounting treatment for such transactions, whereby only the net commission or margin earned is recognised as revenue and amounts collected on behalf of customers are excluded from turnover.

As a result of this change, turnover reported in the current year is lower than it would have been under the previous accounting treatment. Had the prior year's accounting policy continued to be applied, current year turnover would have been higher by the value of media costs recharged to customers. This change affects the presentation of turnover and cost of sales only and has no impact on gross profit, operating profit, profit before taxation, net assets, or cash flows.

Consequently, the turnover figures for the current and prior years have been prepared on different bases and are therefore not directly comparable on a like-for-like basis. Users of the financial statements should take this change into consideration when assessing year-on-year performance.

2.3. 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:

Fixtures & Fittings	25% SL
Computer Equipment	25% SL

2.4. 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.

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Curious Cat Digital Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income 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 is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 6 (2025: 10)

4. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 April 2025	10,636	17,083	27,719

As at 31 March 2026	10,636	17,083	27,719

Depreciation
As at 1 April 2025	6,228	12,919	19,147
Provided during the period	1,390	1,931	3,321

As at 31 March 2026	7,618	14,850	22,468

Net Book Value
As at 31 March 2026	3,018	2,233	5,251

As at 1 April 2025	4,408	4,164	8,572

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	40,680	17,595
Prepayments and accrued income	42,082	33,071
Other debtors	453	3,515
VAT	-	9,207

	83,215	63,388

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Curious Cat Digital Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	9,690	8,324
Corporation tax	63,808	36,078
Other taxes and social security	3,638	2,017
VAT	7,804	-
Accruals and deferred income	2,719	1,755
Directors' loan accounts	103	7,860

	87,762	56,034

7. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	2	2

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