ACCOUNTS - Final Accounts

Registered number: 15060921

DAY9 LIMITED

Unaudited

Financial statements

For the Year Ended 30 June 2025

DAY9 LIMITED

Company Information

Directors	Dr Alexander Clifford Day
	Jennifer Hope Day (appointed 4 September 2024)


Registered number	15060921


Registered office	3rd Floor,
	12 Gough Square
	London
	England
	EC4A 3DW

DAY9 LIMITED

Registered number: 15060921

Balance sheet

As at 30 June 2025

		2025		2024
Note		£		£

Fixed assets
Investments	4		97,543		-
			97,543		-
Current assets
Debtors: amounts falling due within one year	5	455		100
Cash at bank and in hand	6	183		-
		638		100
Creditors: amounts falling due within one year	7	(81,111)		-
Net current (liabilities)/assets			(80,473)		100
Total assets less current liabilities			17,070		100
Provisions for liabilities
Deferred tax	8	(2,152)		-
			(2,152)		-
Net assets			14,918		100

Capital and reserves
Called up share capital	9	300	100
Profit and loss account		14,618	-
		14,918	100

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DAY9 LIMITED

Registered number: 15060921

Balance sheet (continued)

As at 30 June 2025

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 income and retained earnings 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 on 22 September 2025.

Dr Alexander Clifford Day

Director

The notes on pages 3 to 8 form part of these financial statements.

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DAY9 LIMITED

Notes to the financial statements

For the Year Ended 30 June 2025

1.	General information

Day9 Limited is a private company limited by shares incorporated in the United Kingdom and registered in England and Wales. The company's registered office is 3rd Floor, 12 Gough Square, London, EC4A 3DW.

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

Exemption from preparing consolidated financial statements

The Company, and the Group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and Group are considered eligible for the exemption to prepare consolidated accounts.

2.3

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.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of income and retained earnings within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

2.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

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DAY9 LIMITED

Notes to the financial statements

For the Year Ended 30 June 2025

2.Accounting policies (continued)

2.5

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. 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 balance sheet date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:

∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and

∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

2.6

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.

2.7

Debtors

Short-term debtors are measured at transaction price, less any impairment.

2.8

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.

2.9

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.

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DAY9 LIMITED

Notes to the financial statements

For the Year Ended 30 June 2025

2.Accounting policies (continued)

2.10

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Company's Balance sheet when the Company becomes party to the contractual provisions of the instrument.

Basic financial assets

Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.

Impairment of financial assets

Financial assets are assessed for indicators of impairment at each reporting date.

Financial assets are impaired when events, subsequent to their initial recognition, indicate the estimated future cash flows derived from the financial asset(s) have been adversely impacted. The impairment loss will be the difference between the current carrying amount and the present value of the future cash flows at the asset(s) original effective interest rate.

If there is a favourable change in relation to the events surrounding the impairment loss then the impairment can be reviewed for possible reversal. The reversal will not cause the current carrying amount to exceed the original carrying amount had the impairment not been recognised. The impairment reversal is recognised in the profit or loss.

Derecognition of financial assets

Financial assets are derecognised when their contractual right to future cash flow expire, or are settled, or when the Company transfers the asset and substantially all the risks and rewards of ownership to another party. If significant risks and rewards of ownership are retained after the transfer to another party, then the Company will continue to recognise the value of the portion of the risks and rewards retained.

2.11

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
Dividends receivable are recognised once they have been declared and are payable to the company.

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DAY9 LIMITED

Notes to the financial statements

For the Year Ended 30 June 2025

Employees

The average monthly number of employees, including directors, during the year was 2 (2024 - 1).

4.	Fixed asset investments

	Investments in subsidiary companies	Listed investments	Total
	£	£	£
Cost or valuation
Additions	2	111,317	111,319
Disposals	-	(25,897)	(25,897)
Revaluations	-	12,121	12,121
At 30 June 2025	2	97,541	97,543

Debtors

					2025	2024
					£	£


Other debtors	297	100
Prepayments and accrued income	158	-
	455	100

6.	Cash and cash equivalents
		2025	2024
		£	£

Cash at bank and in hand	183	-
	183	-

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DAY9 LIMITED

Notes to the financial statements

For the Year Ended 30 June 2025

7.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Amounts owed to group undertakings	78,711	-
Accruals and deferred income	2,400	-
	81,111	-

8.	Deferred taxation

		2025
		£

	Charged to profit or loss	(2,152)
	At end of year	(2,152)

The deferred taxation balance is made up as follows:
	2025	2024
	£	£

Unrealised gains on listed shares	(3,030)	-
Tax losses carried forward	878	-
	(2,152)	-

9.	Share capital
		2025	2024
		£	£

Allotted, called up and fully paid

300 (2024 - 100) Ordinary shares of £1.00 each	300	100

On 31 October 2024 the Company issued 200 Ordinary shares of £1 at par in exchange for acquiring 100% of the share capital of its two subsidiaries.

Page 7

DAY9 LIMITED

Notes to the financial statements

For the Year Ended 30 June 2025

10.	Related party transactions
	At the year end the company was owed £298 (2024: £100) by a director. The loan is interest free and repayable on demand. The company has taken advantage of the exemption provided under FRS 102 Section 33.1A and has not disclosed transactions or balances with members of the Group. During the year, dividends of £71,400 (2024: £nil) were paid to the directors.

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