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REGISTERED NUMBER: 05235293 (England and Wales)

| ZINC DIGITAL BUSINESS SOLUTIONS LIMITED |

| FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 AUGUST 2025 |

ZINC DIGITAL BUSINESS SOLUTIONS LIMITED (REGISTERED NUMBER: 05235293) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

| Page |

| Company Information | 1 |

| Balance Sheet | 2 |  | to |  | 3

| Notes to the Financial Statements | 4 |  | to |  | 7

| ZINC DIGITAL BUSINESS SOLUTIONS LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 AUGUST 2025

| DIRECTORS: | J B Zielinski

| P S Coverdale

| R K L Francis

| R J Jones

| Ms H M Reynolds

| G J Brookes

| REGISTERED OFFICE: | 22-24 Harborough Road

| Kingsthorpe

| Northampton

| NN2 7AZ

| REGISTERED NUMBER: | 05235293 (England and Wales)

| ACCOUNTANTS: | Phipps Henson McAllister

| Chartered Accountants

| 22-24 Harborough Road

| Kingsthorpe

| Northampton

| NN2 7AZ

ZINC DIGITAL BUSINESS SOLUTIONS LIMITED (REGISTERED NUMBER: 05235293) |

BALANCE SHEET

31 AUGUST 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 5,245,607 |  | 4,921,883 |  |

Tangible assets | 5 | 60,386 |  | 70,159 |  |

5,305,993 |  | 4,992,042 |  |

CURRENT ASSETS

Debtors | 6 | 298,247 |  | 379,764 |  |

Cash at bank | 283,747 |  | 477,567 |  |

581,994 |  | 857,331 |  |

CREDITORS

Amounts falling due within one year | 7 | 500,892 |  | 424,581 |  |

NET CURRENT ASSETS | 81,102 |  | 432,750 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 5,387,095 |  | 5,424,792 |  |

CREDITORS

Amounts falling due after more than one year | 8 | 1,022,167 |  | 1,060,167 |  |

NET ASSETS | 4,364,928 |  | 4,364,625 |  |

CAPITAL AND RESERVES

Called up share capital | 10 | 290 |  | 232 |  |

Share premium | 4,379,715 |  | 3,564,917 |  |

Retained earnings | (15,077 | ) | 799,476 |  |

SHAREHOLDERS' FUNDS | 4,364,928 |  | 4,364,625 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

ZINC DIGITAL BUSINESS SOLUTIONS LIMITED (REGISTERED NUMBER: 05235293) |

BALANCE SHEET - continued

31 AUGUST 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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 10 February 2026 and were signed on its behalf by:

P S Coverdale - Director

ZINC DIGITAL BUSINESS SOLUTIONS LIMITED (REGISTERED NUMBER: 05235293) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

1. | STATUTORY INFORMATION

| Zinc Digital Business Solutions Limited 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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 represents net invoiced sales of services, excluding value added tax.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Development costs are being amortised evenly over their estimated useful life of twenty years.

| Tangible fixed assets

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

| Leasehold property improvements | - | Straight line over 20 years

| Fixtures and fittings | - | 20% on reducing balance

| Computer equipment | - | Straight line over 3 years

| 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 balance sheet date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

ZINC DIGITAL BUSINESS SOLUTIONS LIMITED (REGISTERED NUMBER: 05235293) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

2. | ACCOUNTING POLICIES - continued

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet 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.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

| Debtors and creditors

| Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 23 (2024 - 24 ) .

4. | INTANGIBLE FIXED ASSETS

| Other

| intangible

| assets

£ |

| COST

| At 1 September 2024 | 5,360,356 |  |

| Additions | 591,742 |  |

| At 31 August 2025 | 5,952,098 |  |

| AMORTISATION

| At 1 September 2024 | 438,473 |  |

| Charge for year | 268,018 |  |

| At 31 August 2025 | 706,491 |  |

| NET BOOK VALUE

| At 31 August 2025 | 5,245,607 |  |

| At 31 August 2024 | 4,921,883 |  |

ZINC DIGITAL BUSINESS SOLUTIONS LIMITED (REGISTERED NUMBER: 05235293) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

5. | TANGIBLE FIXED ASSETS

| Leasehold |  | Fixtures |

| property |  | and |  | Computer |

| improvements |  | fittings |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 September 2024 | 64,918 |  | 114,440 |  | 118,871 |  | 298,229 |  |

| Additions | - |  | - |  | 2,118 |  | 2,118 |  |

| At 31 August 2025 | 64,918 |  | 114,440 |  | 120,989 |  | 300,347 |  |

| DEPRECIATION

| At 1 September 2024 | 25,972 |  | 85,923 |  | 116,175 |  | 228,070 |  |

| Charge for year | 3,246 |  | 5,704 |  | 2,941 |  | 11,891 |  |

| At 31 August 2025 | 29,218 |  | 91,627 |  | 119,116 |  | 239,961 |  |

| NET BOOK VALUE

| At 31 August 2025 | 35,700 |  | 22,813 |  | 1,873 |  | 60,386 |  |

| At 31 August 2024 | 38,946 |  | 28,517 |  | 2,696 |  | 70,159 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 186,600 |  | 219,732 |  |

| Research & development tax credit | 95,862 |  | 130,228 |  |

| Prepayments | 15,785 |  | 29,804 |  |

298,247 |  | 379,764 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 38,000 |  | 38,000 |  |

| Trade creditors | 57,414 |  | 95,029 |  |

| Social security and other taxes | 29,654 |  | 30,332 |  |

| VAT | 47,204 |  | 33,845 |  |

| Other creditors | 6,775 |  | 7,861 |  |

| Credit card | 18,969 |  | 14,626 |  |

| Accruals and deferred income | 302,876 |  | 204,888 |  |

500,892 |  | 424,581 |  |

ZINC DIGITAL BUSINESS SOLUTIONS LIMITED (REGISTERED NUMBER: 05235293) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans - 2-5 years | 22,167 |  | 60,167 |  |

| Other loans - 2-5 years | 1,000,000 |  | 1,000,000 |  |

1,022,167 |  | 1,060,167 |  |

9. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

2025 | 2024 |

£ | £ |

| Within one year | 36,500 |  | 36,500 |  |

| Between one and five years | - |  | 3,042 |  |

36,500 |  | 39,542 |  |

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 100 | Ordinary shares | £1 | 290 |  | 232 |  |