EasyStreet Systems Limited

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

Registered number: 14001986

		2024		2023
	Notes	£	£	£	£
CURRENT ASSETS
Stocks	4	61,849		63,466
Debtors	5	10,391		7,729
Cash at bank and in hand		12		9,810

		72,252		81,005
Creditors: Amounts Falling Due Within One Year	6	(380,632 )		(65,314 )

NET CURRENT ASSETS (LIABILITIES)			(308,380 )		15,691

TOTAL ASSETS LESS CURRENT LIABILITIES			(308,380 )		15,691

Creditors: Amounts Falling Due After More Than One Year	7		(739,843 )		(688,669 )

NET LIABILITIES			(1,048,223 )		(672,978 )

CAPITAL AND RESERVES
Called up share capital	8		10,000		10,000
Profit and Loss Account			(1,058,223 )		(682,978 )

SHAREHOLDERS' FUNDS			(1,048,223)		(672,978)

For the year ending 31 December 2024 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 James Snakard Director	Ms Jillian Tinnes Director
31/08/2025

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

EasyStreet Systems Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14001986 . The registered office is C/O Kkvms Llp Capital Tower, 91 Waterloo Road, London, SE1 8RT.

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.

2.3. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2023: 1)

4. Stocks

	2024	2023
	£	£
Stock	61,849	63,466

5. Debtors

	2024	2023
	£	£
Due within one year
Trade debtors	4,080	2,880
Other debtors	6,311	4,849

	10,391	7,729

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EasyStreet Systems Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

6. Creditors: Amounts Falling Due Within One Year

	2024	2023
	£	£
Trade creditors	276,764	19,135
Other creditors	69,081	38,873
Taxation and social security	34,787	7,306

	380,632	65,314

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

	2024	2023
	£	£
Loan EasyStreet Inc	739,843	688,669

8. Share Capital

	2024	2023
	£	£
Allotted, Called up and fully paid	10,000	10,000

9. Related Party Transactions

Easystreet Systems Limited is a wholly owned subsidiary of Easystreet Inc. As at 31st December 2024, Easystreet Inc had lent Easystreet Systems Limited an aggregate sum of £739,843 (2023: £688,669).

It is anticipated that for the accounting period ended 31st December 2025 Easystreet Systems Limited will continue to accrue further net losses.

The board of Easystreet Inc. have provided a signed letter of support to the director of Easystreet Systems Limited confirming that:

-Easystreet Inc will support and cover any future losses incurred by Easystreet Systems Limited in the financial year

ending 31st December 2025

- Easystreet Inc will not make a demand of the existing debt unless and until Easystreet Systems Limited has a

positive balance sheet and cashflow of Easystreet Systems Limited permits

-Easystreet Inc will continue to support the existing losses during the entire Financial Year ending 31st

December 2025

On the basis of the signed letter of support from Easystreet Inc. the accounts for the year ended 31st December 2024 have been prepared on a historical cost basis.

10. Ultimate Controlling Party

The company's ultimate controlling party is by virtue of his ownership of 100% of the issued share capital in the company.

The company's ultimate controlling party is EasyStreet Systems Inc .

11. Post Year End Acquisition

EasyStreet Systems Limited was acquired by DigiComm International post year end in April 2025.

As the acquisition was completed after the balance sheet date, the initial accounting for the business combination, including the identification and measurement of the fair value of the assets acquired and liabilities assumed, has not been finalised at the date of approval of these financial statements.

A provisional assessment of the identifiable assets and liabilities and goodwill (if any) will be disclosed in the next reporting period, in line with FRS 102 Section 19.25–19.27.

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