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REGISTERED NUMBER: 11944257 (England and Wales)

Financial Statements for the Year Ended 30 September 2025

for

DigiDoe Ltd

| DigiDoe Ltd (Registered number: 11944257) |

Contents of the Financial Statements

for the Year Ended 30 September 2025

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 4 |

| DigiDoe Ltd |

Company Information

for the Year Ended 30 September 2025

| DIRECTORS: | P Guzminov

| M Kitten

| A Slavin

| REGISTERED OFFICE: | 80 Strand

| London

| WC2R 0RL

| REGISTERED NUMBER: | 11944257 (England and Wales)

| AUDITORS: | Thickbroom Coventry

| Chartered Accountants

| and Statutory Auditors

| 147a High Street

| Waltham Cross

| Hertfordshire

| EN8 7AP

| DigiDoe Ltd (Registered number: 11944257) |

Statement of Financial Position

30 September 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 2,341,008 |  | 2,608,728 |  |

Tangible assets | 5 | 522 |  | 2,689 |  |

Investments | 6 | 25,807 |  | 25,806 |  |

2,367,337 |  | 2,637,223 |  |

CURRENT ASSETS

Debtors | 7 | 212,079 |  | 256,719 |  |

Cash at bank | 598,087 |  | 878,653 |  |

810,166 |  | 1,135,372 |  |

CREDITORS

Amounts falling due within one year | 8 | (212,604 | ) | (265,490 | ) |

NET CURRENT ASSETS | 597,562 |  | 869,882 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2,964,899 |  | 3,507,105 |  |

PROVISIONS FOR LIABILITIES | (100,801 | ) | (204,038 | ) |

NET ASSETS | 2,864,098 |  | 3,303,067 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 13,050 |  | 13,050 |  |

Share premium | 3,165,729 |  | 3,165,729 |  |

Retained earnings | (314,681 | ) | 124,288 |  |

SHAREHOLDERS' FUNDS | 2,864,098 |  | 3,303,067 |  |

| DigiDoe Ltd (Registered number: 11944257) |

Statement of Financial Position - continued

30 September 2025

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 Board of Directors and authorised for issue on 4 February 2026 and were signed on its behalf by:

P Guzminov - Director

| DigiDoe Ltd (Registered number: 11944257) |

Notes to the Financial Statements

for the Year Ended 30 September 2025

1. | STATUTORY INFORMATION

| DigiDoe Ltd 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.

| Intangible assets

| Intangible assets with finite useful lives are carried at revalued amount, being its fair value at the date of revaluation less accumulated amortisation and impairment losses. The fair valuation is determined by meeting the requirement of an active market.

| Amortisation is recognised on a straight line basis over their estimate useful lives. The estimated useful life and amortisation are reviewed at the end of each reporting period, with the effect of any changes in estimate being accounted for on a prospective basis. The useful life for each class of intangible asset is as follows;

| Patents and licenses are valued at cost and amortised over their useful economic life of 10 years. At the balance sheet date the carrying amount is reviewed to determine if there is any indication of impairment.

| Development costs are valued at cost and amortised over their useful economic life of 10 years.

| Tangible fixed assets

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

| Computer equipment | - | 33% on cost

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| DigiDoe Ltd (Registered number: 11944257) |

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

2. | ACCOUNTING POLICIES - continued

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

| Foreign exchange

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position 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 directors have prepared the financial statements on a going concern basis, which assumes that the Company will continue in operational existence for the foreseeable future, being a period of 12 months from the date of approval of these financial statements.

| In assessing the going concern, the directors have considered the Company’s financial position and its ability to meet liabilities as they fall due. This assessment includes a review of the current and projected cash flows, utilisation levels, and fixed overhead commitments. The directors monitor financial conditions on an ongoing basis and have implemented appropriate cost control policies to manage risk.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 27 (2024 - 22 ) .

| DigiDoe Ltd (Registered number: 11944257) |

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

4. | INTANGIBLE FIXED ASSETS

| Other

| intangible

| assets

£ |

| COST

| At 1 October 2024 | 3,032,796 |  |

| Additions | 188,400 |  |

| Disposals | (186,925 | ) |

| At 30 September 2025 | 3,034,271 |  |

| AMORTISATION

| At 1 October 2024 | 424,068 |  |

| Charge for year | 311,904 |  |

| Eliminated on disposal | (42,709 | ) |

| At 30 September 2025 | 693,263 |  |

| NET BOOK VALUE

| At 30 September 2025 | 2,341,008 |  |

| At 30 September 2024 | 2,608,728 |  |

5. | TANGIBLE FIXED ASSETS

| Computer

| equipment

£ |

| COST

| At 1 October 2024 | 19,448 |  |

| Disposals | (10,588 | ) |

| At 30 September 2025 | 8,860 |  |

| DEPRECIATION

| At 1 October 2024 | 16,759 |  |

| Charge for year | 2,167 |  |

| Eliminated on disposal | (10,588 | ) |

| At 30 September 2025 | 8,338 |  |

| NET BOOK VALUE

| At 30 September 2025 | 522 |  |

| At 30 September 2024 | 2,689 |  |

| DigiDoe Ltd (Registered number: 11944257) |

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

6. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakin

£ |

| COST

| At 1 October 2024 | 25,806 |  |

| Additions | 1 |  |

| At 30 September 2025 | 25,807 |  |

| NET BOOK VALUE

| At 30 September 2025 | 25,807 |  |

| At 30 September 2024 | 25,806 |  |

7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 150,874 |  | 10,381 |  |

| Other debtors | 61,205 |  | 246,338 |  |

212,079 |  | 256,719 |  |

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | 31,054 |  | 19,712 |  |

| Taxation and social security | 2,942 |  | 3,246 |  |

| Other creditors | 178,608 |  | 242,532 |  |

212,604 |  | 265,490 |  |

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 11,720,259 | Ordinary shares | £0.00 | 1 | 11,720 |  | 11,720 |  |

| 1,329,518 | Preference shares | £0.00 | 1 | 1,330 |  | 1,330 |  |

13,050 |  | 13,050 |  |

| DigiDoe Ltd (Registered number: 11944257) |

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

10. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Auditors' Report was unqualified.

| Iain McMurray BSc (Hons) FCA (Senior Statutory Auditor)

| for and on behalf of Thickbroom Coventry

11. | RELATED PARTY DISCLOSURES

| All of the following companies are related by the fact that they either have common directors with Digidoe Ltd or are ultimately controlled by one or more of the directors of Digidoe Ltd.

| Financial information on transactions and balances between related parties are as follows:

| Springwood Capital (UK) Limited

| Digidoe Ltd purchased £84,409 (2024: £71,634) of goods and services from Springwood Capital (UK) Limited during the period. Amounts due to Springwood Capital (UK) Limited at the end of the period amounted to £10,790 (2024: £10,103).

| Included in other creditors is a balance due to Springwood Capital (UK) Limited amounting to £0 (2024: £44,981). Also included in other creditors is unbilled work in progress amounting to £60,000 (2024: £130,000).

| Included in other debtors is a balance due from Springwood Capital (UK) Limited amounting to £15,424 (2024: £3,032).

| Fintech Lab Limited

| Digidoe Ltd purchased £90,532 (2024: £117,705) of goods and services from Fintech Lab Limited during the period. Amounts due to Fintech Lab Limited at the end of the period amounted to £30,000 (2024: £9,918).

| Included in other creditors is unbilled work in progress amounting to £0 (2024: £30,000)