REGISTERED NUMBER: 14268586 (England and Wales)

Report of the Director and

Unaudited Financial Statements for the Year Ended 31 December 2024

for

DIGITAL STRATAGEMS LIMITED

Page

Company Information

1

Report of the Director

2

Balance Sheet

3

Notes to the Financial Statements

4

DIRECTOR:

P P Tough

SECRETARY:

P P Tough

REGISTERED OFFICE:

153-155 London Road

Hemel Hempstead

Hertfordshire

HP3 9SQ

REGISTERED NUMBER:

14268586 (England and Wales)

The director presents his report with the financial statements of the company for the year ended 31 December 2024.

I am pleased to report that 2024 marked significant progress in the execution of our three-year strategic plan to establish STRATAGEMS as a leader in the eCommerce and AI market. Despite external headwinds, we remained focused on delivering value through innovation, customer commitment, and bold positioning.

The eCommerce landscape has been challenging, shaped by broader uncertainty in the retail sector. Nevertheless, we are proud of the momentum we have built. Our team has successfully delivered high-impact projects such as Masters247, Enlighten Smiles, and Leora Lighting, each one a flagship example of how STRATAGEMS can design, implement, and support scalable commerce solutions that leave customers delighted.

Looking ahead to 2025, we are confident in our transition to profitability as we launch our AI products and consulting practice. These developments will be supported by our commitment to open-sourcing key eCommerce integration frameworks, accelerating innovation across the ecosystem. We are excited to deepen our collaborations with forward-thinking retailers and to pioneer the industry shift toward Agentic Retail-an AI-first, customer-centric model that empowers businesses to operate more intelligently and responsively.

We are proud of the foundation we have laid and energised by what lies ahead.

DIRECTOR

P P Tough held office during the whole of the period from 1 January 2024 to the date of this report.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

P P Tough - Director

10 September 2025

FIXED ASSETS

Tangible assets

4

6,595

5,868

Investments

5

790

790

7,385

6,658

CURRENT ASSETS

Debtors

6

37,391

4,800

Cash at bank

31,838

9,764

69,229

14,564

CREDITORS

Amounts falling due within one year

7

136,687

37,401

NET CURRENT LIABILITIES

(67,458

)

(22,837

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(60,073

)

(16,179

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(60,173

)

(16,279

)

(60,073

)

(16,179

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 10 September 2025 and were signed by:

P P Tough - Director

1.	STATUTORY INFORMATION

Digital Stratagems 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.

Tangible fixed assets

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

Plant and machinery etc

-

33% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

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 of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Going concern

The accounts have been drawn up om a going concern basis as explained in note 10.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2024

6,646

Additions

3,997

At 31 December 2024

10,643

DEPRECIATION

At 1 January 2024

778

Charge for year

3,270

At 31 December 2024

4,048

NET BOOK VALUE

At 31 December 2024

6,595

At 31 December 2023

5,868

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 January 2024

and 31 December 2024

790

NET BOOK VALUE

At 31 December 2024

790

At 31 December 2023

790

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade debtors

20,400

4,800

Other debtors

16,991

-

37,391

4,800

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade creditors

206

94

Taxation and social security

16,964

4,877

Other creditors

119,517

32,430

136,687

37,401

8.	RELATED PARTY DISCLOSURES

During the period services of £164,197 (2023 £21,261) were provided by Digital Stratagems Morocco LLC, a wholly owned subsidiary of Digital Stratagems Ltd.

Included within other creditors is an amount owing to the director at the balance sheet date of £118,257 (2023 £30,780). During the period the director lent £87,477 (2023 £29,900) to the company, upon which interest was charged of nil (2023 £1,056). There are no terms set upon the loan other than that the director has agreed not to seek repayment unless the company can afford to do so.

9.	GOING CONCERN

The company is being supported by the director for the foreseeable future. As such the accounts have been prepared as a going concern. Details of the amounts loaned by the director are in the above note.