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Registered number: 08593982 THE DOTS GLOBAL LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
THE DOTS GLOBAL LIMITED REGISTERED NUMBER: 08593982 STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2024
|  | 2024 |  | 2023
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Intangible assets | 3 |  | 454,338 |  | 641,117
Tangible assets | 4 |  | 2,143 |  | 3,714
|  |  | 456,481 |  | 644,831
Current assets |  |  |  |  |
Debtors: Amounts falling due within one year | 5 | 213,692 |  | 322,189 |
Cash at bank and in hand | 6 | 175,828 |  | 337,175 |
|  | 389,520 |  | 659,364 |
Creditors: Amounts falling due within one year | 7 | (419,674) |  | (352,198) |
Net current (liabilities)/assets |  |  | (30,154) |  | 307,166
Total assets less current liabilities |  |  | 426,327 |  | 951,997
Creditors: amounts falling due after more than one year | 8 |  | (35,053) |  | (37,571)
Net assets |  |  | 391,274 |  | 914,426
Capital and reserves |  |  |  |  |
Called up share capital | 10 |  | 360 |  | 360
Share premium account |  |  | 7,529,154 |  | 7,529,154
Profit and loss account |  |  | (7,138,240) |  | (6,615,088)
|  |  | 391,274 |  | 914,426
Page 1
THE DOTS GLOBAL LIMITED REGISTERED NUMBER: 08593982 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 DECEMBER 2024 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question 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 financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
P V Jamieson
Director
Date: 30 September 2025
The notes on pages 3 to 10 form part of these financial statements. Page 2
THE DOTS GLOBAL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
1. | General information
The Dots Global Limited is a private company, limited by shares, registered in England and Wales, registration number 08593982. The registered office is 10 Queen Street Place, London, EC4R 1AG. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.3 | Intangible assets
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years. Amortisation is provided on the following bases:
|  |  |  | Development expenditure | - | 33% | straight line
Page 3
THE DOTS GLOBAL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 2.Accounting policies (continued)
| 2.4 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 20% | straight line
|  |  |  | Office equipment | - | 20% | straight line
|  |  |  | Computer equipment | - | 33% | straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.5 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.6 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.7 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method. Page 4
THE DOTS GLOBAL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 2.Accounting policies (continued)
| 2.8 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.
| 2.9 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.10 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.
| 2.11 | Research and development
In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research shall be recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised on a straight-line basis over their useful economic lives, which range from 3 to 6 years. If it is not possible to distinguish between the research phase and the development phase of an internal project, the expenditure is treated as if it were all incurred in the research phase only. Page 5
THE DOTS GLOBAL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 2.Accounting policies (continued)
| 2.12 | Share-based payments
Share options are awarded to employees and, can only be vested upon exit and therefore there is no charge to the profit or loss. Non-market vesting conditions are taken into account by adjusting the number of equity instruments expected to vest at each reporting date so that, ultimately, the cumulative amount recognised over the vesting period is based on the number of options that eventually vest. Market vesting conditions are factored into the fair value of the options granted. The cumulative expense is not adjusted for failure to achieve a market vesting condition. The fair value of the award also takes into account non-vesting conditions. These are either factors beyond the control of either party (such as a target based on an index) or factors which are within the control of one or other of the parties (such as the Company keeping the scheme open or the employee maintaining any contributions required by the scheme). Page 6
THE DOTS GLOBAL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
3. | Intangible assets
|  | Development costs
|  | £
| Cost |
| At 1 January 2024 | 4,299,429
| Additions | 221,738
| At 31 December 2024 | 4,521,167
| Amortisation |
| At 1 January 2024 | 3,658,312
| Charge for the year | 408,517
| At 31 December 2024 | 4,066,829
| Net book value |
| At 31 December 2024 | 454,338
| At 31 December 2023 | 641,117
Page 7
THE DOTS GLOBAL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
4. | Tangible fixed assets
|  | Plant and machinery | Office equipment | Computer equipment | Total
|  | £ | £ | £ | £
| Cost |  |  |  |
| At 1 January 2024 | 480 | 2,811 | 41,746 | 45,037
| Additions | - | - | 215 | 215
| At 31 December 2024 | 480 | 2,811 | 41,961 | 45,252
| Depreciation |  |  |  |
| At 1 January 2024 | 480 | 2,811 | 38,032 | 41,323
| Charge for the year | - | - | 1,786 | 1,786
| At 31 December 2024 | 480 | 2,811 | 39,818 | 43,109
| Net book value |  |  |  |
| At 31 December 2024 | - | - | 2,143 | 2,143
| At 31 December 2023 | - | - | 3,714 | 3,714
5. | Debtors
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Trade debtors | 200,002 | 168,150
| Other debtors | 4,523 | 6,092
| Prepayments and accrued income | 9,167 | 11,353
| Tax recoverable | - | 136,594
|  | 213,692 | 322,189
6. | Cash and cash equivalents
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Cash at bank and in hand | 175,828 | 337,175
Page 8
THE DOTS GLOBAL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Bank loans | 6,188 | 6,764
| Other loans | 79,982 | 79,982
| Trade creditors | 53,319 | 16,700
| Other taxation and social security | 168,118 | 36,777
| Other creditors | 740 | 1,341
| Accruals and deferred income | 111,327 | 210,634
|  | 419,674 | 352,198
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Bank loans | 35,053 | 37,571
9. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Bank loans | 6,188 | 6,764
| Other loans | 79,982 | 79,982
| Amounts falling due 2-5 years |  |
| Bank loans | 35,053 | 37,571
|  | 121,223 | 124,317
| The Bank loan is guaranteed by the UK Government as part of the Bounce Back Loan Scheme (BBLS).
Page 9
THE DOTS GLOBAL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
10. | Share capital
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 359,617 (2023 - 359,617) Ordinary shares shares of £0.001 each | 359.617 | 359.617
11. | Share-based payments
| There were 78,634 share options over the Ordinary share class as at 31st December 2024
|  | Weighted average exercise price (pence) 31 December 2024 | Number 31 December 2024 | Weighted average exercise price (pence) 31 December 2023 | Number 31 December 2023
| Outstanding at the beginning of the year | 1926 | 78,634 | 1926 | 78,634
| Granted during the year |  | - |  | -
| Outstanding at the end of the year |  | 78,634 |  | 78,634
Page 10