Company No: 14362156 (England and Wales)

Contents

• Statement of Financial Position
• Notes to the Financial Statements

	Note	31.12.2024		30.09.2023
		£		£
Fixed assets
Intangible assets	3	299,646		0
Tangible assets	4	1,132		0
		300,778		0
Current assets
Debtors	5	86,533		1
		86,533		1
Creditors: amounts falling due within one year	6	( 469,146)		0
Net current (liabilities)/assets		(382,613)		1
Total assets less current liabilities		(81,835)		1
Net (liabilities)/assets		( 81,835)		1
Capital and reserves
Called-up share capital	7	2		1
Profit and loss account		( 81,837 )		0
Total shareholder's (deficit)/funds		( 81,835)		1

For the financial period ending 31 December 2024 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial period in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of TDI Digital Limited (registered number: 14362156) were approved and authorised for issue by the Director on 29 September 2025. They were signed on its behalf by:

Assheton Stewart Carter Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period and to the preceding financial period, unless otherwise stated.

General information and basis of accounting

TDI Digital Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Avening Park West End, Avening, Tetbury, GL8 8NE, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The director has assessed the Statement of Financial Position and likely future cash flows at the date of approving these financial statements. The director notes that the business has net liabilities of £382,613. The Company is supported through loans from its parent. The director has received assurances that the loan facilities will continue to be available for at least 12 months from the date of signing these financial statements and the parent will continue to support the Company. After making enquiries, the director believes that any foreseeable debts can be met for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Reporting period length

During the period the company changed its reporting period to 31 December 2024 to align it with its parent and is presenting a 15 month period. Therefore, the prior period figures are not entirely comparable.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Where a contract has only been partially completed at the Statement of Financial Position date turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the Statement of Financial Position date. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Other intangible assets

3 years straight line

Tangible fixed assets

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended. Depreciation is provided on all tangible fixed assets, other than investment properties and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line basis over its expected useful life, as follows:

Office equipment

3 years straight line

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Ordinary share capital

The ordinary share capital of the Company is presented as equity.

2. Employees

	Period from 01.10.2023 to 31.12.2024		Period from 16.09.2022 to 30.09.2023
	Number		Number
Monthly average number of persons employed by the Company during the period, including the director	1		1

3. Intangible assets

	Other intangible assets		Total
	£		£
Cost
At 01 October 2023	0		0
Additions	320,636		320,636
At 31 December 2024	320,636		320,636
Accumulated amortisation
At 01 October 2023	0		0
Charge for the financial period	20,990		20,990
At 31 December 2024	20,990		20,990
Net book value
At 31 December 2024	299,646		299,646
At 30 September 2023	0		0

4. Tangible assets

	Office equipment		Total
	£		£
Cost
At 01 October 2023	0		0
Additions	1,199		1,199
At 31 December 2024	1,199		1,199
Accumulated depreciation
At 01 October 2023	0		0
Charge for the financial period	67		67
At 31 December 2024	67		67
Net book value
At 31 December 2024	1,132		1,132
At 30 September 2023	0		0

5. Debtors

	31.12.2024		30.09.2023
	£		£
VAT recoverable	86,533		0
Other debtors	0		1
	86,533		1

6. Creditors: amounts falling due within one year

	31.12.2024		30.09.2023
	£		£
Amounts owed to Parent undertakings	466,246		0
Accruals	2,900		0
	469,146		0

7. Called-up share capital

	31.12.2024		30.09.2023
	£		£
Allotted, called-up and fully-paid
2 Ordinary shares of £ 1.00 each	2		2

8. Related party transactions

Other related party transactions

Intangible assets were purchased from the parent company for its net book value in that company of £243,104, which the directors believe to be equal to market value, during the period when this was a 50% subsidiary of the parent company Assheton Carter Ltd.