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COMPANY REGISTRATION NUMBER: 06278736

HOC Digital Limited

Unaudited Financial Statements

31 December 2025

HOC Digital Limited

Financial Statements

Year ended 31 December 2025

Contents | Page

Directors' report | 1

Chartered accountants report to the board of directors on the preparation of the unaudited statutory financial statements | 2

Statement of income and retained earnings | 3

Statement of financial position | 4

Notes to the financial statements | 6

HOC Digital Limited

Directors' Report

Year ended 31 December 2025
The directors present their report and the unaudited financial statements of the company for the year ended 31 December 2025 .
Directors
The directors who served the company during the year were as follows:

Mr N K Conway |
Mr N Ifield |

Small company provisions
This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.
This report was approved by the board of directors on 5 March 2026 and signed on behalf of the board by:

Mr N K Conway
Director

Registered office:
C/O Elliot, Woolfe & Rose Limited
Devonshire House
582 Honeypot Lane
Stanmore
HA7 1JS

HOC Digital Limited

Chartered Accountants Report to the Board of Directors on the Preparation of the Unaudited Statutory Financial Statements of HOC Digital Limited

Year ended 31 December 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of HOC Digital Limited for the year ended 31 December 2025, which comprise the statement of income and retained earnings, statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html. This report is made solely to the Board of Directors of HOC Digital Limited, as a body, in accordance with the terms of our engagement letter dated 5 March 2025. Our work has been undertaken solely to prepare for your approval the financial statements of HOC Digital Limited and state those matters that we have agreed to state to you, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than HOC Digital Limited and its Board of Directors, as a body, for our work or for this report.
It is your duty to ensure that HOC Digital Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of HOC Digital Limited. You consider that HOC Digital Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the financial statements of HOC Digital Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
ELLIOT, WOOLFE & ROSE AUDIT AND ADVISORY SERVICES LLP Chartered Accountants
Devonshire House 582 Honeypot Lane Stanmore Middlesex HA7 1JS
5 March 2026

HOC Digital Limited

Statement of Income and Retained Earnings

Year ended 31 December 2025

| 2025 | 2024
Note | £ | £
Turnover | 1,458,796 | 1,455,710

Cost of sales | 893,126 | 854,780
| ------------ | ------------
Gross profit | 565,670 | 600,930

Administrative expenses | 535,068 | 570,912
| --------- | ---------
Operating profit | 30,602 | 30,018

Other interest receivable and similar income | 542 | 659
Interest payable and similar expenses | 7,965 | 7,965
|  | --------- | ---------
Profit before taxation | 5 | 23,179 | 22,712

Tax on profit | – | –
| -------- | --------
Profit for the financial year and total comprehensive income | 23,179 | 22,712
| -------- | --------

Dividends paid and payable | ( 1,000) | ( 1,000)

Retained earnings at the start of the year | 229,614 | 207,902
| --------- | ---------
Retained earnings at the end of the year | 251,793 | 229,614
| --------- | ---------

All the activities of the company are from continuing operations.

HOC Digital Limited

Statement of Financial Position

31 December 2025

| 2025 | 2024
Note | £ | £

Fixed assets

Tangible assets | 6 | 10,639 | 14,183

Current assets

Stocks | 7,094 | 14,189
Debtors | 7 | 131,900 | 148,964
Cash at bank and in hand | 595,685 | 593,701
| --------- | ---------
| 734,679 | 756,854

Creditors: amounts falling due within one year | 8 | 493,523 | 518,544
| --------- | ---------
Net current assets | 241,156 | 238,310
| --------- | ---------
Total assets less current liabilities | 251,795 | 252,493

Creditors: amounts falling due after more than one year | 9 | – | 22,877
| --------- | ---------
Net assets | 251,795 | 229,616
| --------- | ---------

Capital and reserves

Called up share capital | 2 | 2
Profit and loss account | 251,793 | 229,614
| --------- | ---------
Shareholders funds | 251,795 | 229,616
| --------- | ---------

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
For the year ending 31 December 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 year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

HOC Digital Limited

Statement of Financial Position (continued)

31 December 2025
These financial statements were approved by the board of directors and authorised for issue on 5 March 2026 , and are signed on behalf of the board by:

Mr N K Conway
Director

Company registration number: 06278736

HOC Digital Limited

Notes to the Financial Statements

Year ended 31 December 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is C/O Elliot, Woolfe & Rose Limited, Devonshire House, 582 Honeypot Lane, Stanmore, HA7 1JS.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Fixtures and fittings | - | 25% reducing balance
| Motor vehicles | - | 25% straight line

Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units .
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 10 (2024: 15 ).
5. Profit before taxation
Profit before taxation is stated after charging:

| 2025 | 2024
| £ | £
Depreciation of tangible assets | 3,544 | 4,729
| ------- | -------

6. Tangible assets

| Fixtures and fittings | Motor vehicles | Total
| £ | £ | £
Cost |  |  |
At 1 January 2025 and 31 December 2025 | 90,086 | 27,790 | 117,876
| -------- | -------- | ---------
Depreciation |  |  |
At 1 January 2025 | 88,495 | 15,198 | 103,693
Charge for the year | 397 | 3,147 | 3,544
| -------- | -------- | ---------
At 31 December 2025 | 88,892 | 18,345 | 107,237
| -------- | -------- | ---------
Carrying amount |  |  |
At 31 December 2025 | 1,194 | 9,445 | 10,639
| -------- | -------- | ---------
At 31 December 2024 | 1,591 | 12,592 | 14,183
| -------- | -------- | ---------

7. Debtors

| 2025 | 2024
| £ | £
Trade debtors | 92,935 | 109,999
Other debtors | 38,965 | 38,965
| --------- | ---------
| 131,900 | 148,964
| --------- | ---------

8. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 27,063 | 50,000
Trade creditors | 28,283 | 9,350
Amounts owed to connected company | 168,387 | 124,650
Social security and other taxes | 57,680 | 60,063
Other creditors | 212,110 | 274,481
| --------- | ---------
| 493,523 | 518,544
| --------- | ---------

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

| 2025 | 2024
| £ | £
Bank loans and overdrafts | – | 22,877
| ---- | --------