Company No: 09113088 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	James Edward Norden
	Ranjit Roy-Choudhuri

SECRETARY

James Edward Norden

REGISTERED OFFICE	Park End Works
	Croughton
	Brackley
	NN13 5LX
	United Kingdom

COMPANY NUMBER

09113088 (England and Wales)

ACCOUNTANT	Shaw Gibbs Limited
	264 Banbury Road
	Oxford
	OX2 7DY
	United Kingdom

	Note	2025		2024
		£		£
Fixed assets
Investments	3	381,128		381,128
		381,128		381,128
Current assets
Debtors	4	199		199
		199		199
Creditors: amounts falling due within one year	5	( 140,763)		( 260,523)
Net current liabilities		(140,564)		(260,324)
Total assets less current liabilities		240,564		120,804
Creditors: amounts falling due after more than one year	6	( 120,000)		( 120,000)
Net assets		120,564		804
Capital and reserves
Called-up share capital	7	900		900
Share premium account		119,100		119,100
Capital redemption reserve		200		200
Profit and loss account		364		( 119,396 )
Total shareholders' funds		120,564		804

For the financial year ending 31 March 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• 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; 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 DTC Telecom Holdings Limited (registered number: 09113088) were approved and authorised for issue by the Board of Directors on 23 December 2025. They were signed on its behalf by:

James Edward Norden Director

1. Accounting policies

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

General information and basis of accounting

DTC Telecom Holdings 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 Park End Works, Croughton, Brackley, NN13 5LX, 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 £.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

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.

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.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	2		2

3. Fixed asset investments

	Other investments		Total
	£		£
Cost or valuation before impairment
At 01 April 2024	381,128		381,128
At 31 March 2025	381,128		381,128
Carrying value at 31 March 2025	381,128		381,128
Carrying value at 31 March 2024	381,128		381,128

4. Debtors

	2025		2024
	£		£
Other debtors	199		199

5. Creditors: amounts falling due within one year

	2025		2024
	£		£
Amounts owed to own subsidiaries	137,163		257,203
Accruals	3,600		3,320
	140,763		260,523

6. Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Other loans	120,000		120,000

There are no amounts included above in respect of which any security has been given by the small entity.

7. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
900 A ordinary shares of £ 1.00 each	900		900

8. Related party transactions

Transactions with the entity's directors

	2025		2024
	£		£
Dividends were paid in the year in respect of shares held by the company's directors totalling	0		0
Amounts owed to directors	120,000		120,000