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Registered number: 08778944
XDS Solutions Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
Booth & Co
XDS Solutions Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
XDS Solutions Ltd
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 08778944

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 330,283 |  | -
Tangible Assets | 5 |  | 15,321 |  | 15,328
|  |  | 345,604 |  | 15,328
CURRENT ASSETS
Debtors | 6 | 310,277 |  | 500,855 |
Cash at bank and in hand |  | 95,225 |  | 166,006 |
|  | 405,502 |  | 666,861 |
Creditors: Amounts Falling Due Within One Year | 7 | (395,882 ) |  | (363,257 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 9,620 |  | 303,604
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 355,224 |  | 318,932
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (458,540 ) |  | (455,572 )
NET LIABILITIES |  |  | (103,316 ) |  | (136,640 )
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | (103,416 ) |  | (136,740 )
SHAREHOLDERS' FUNDS |  |  | (103,316) |  | (136,640)

Page 1
Page 2
XDS Solutions Ltd
Balance Sheet (continued)
As At 31 March 2025
For the 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.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mrs Chantelle Rowe Director
09/03/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
XDS Solutions Ltd
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
XDS Solutions Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08778944 . The registered office is The Hermitage, 15a Shenfield Road, Brentwood, Essex, CM15 8AG.
The presentation currency of the finnacial statements is the pound Sterling (£).
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Revenue recognition
Revenue is measured at the fair value of the consideration received or receivable and represents the amount receivable for goods supplied, net of returns, discounts and value added taxes.
Revenue from the sale of services is recognized in the period in which the relevant service is completed, which is typically the date the accreditation certificate is issued.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
It is amortised to the profit and loss account over its estimated economic life of 10 years.
2.4. Research and Development
In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research is recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised to ... on a straight line basis over their expected useful economic lives, which range from ... to ... years.
If it is not possible to distinguish between the research phase and the development phase of an internal project the expenditure is treated as if it were all incurred in the research phase only.
2.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles | 25% reducing balance
Fixtures & Fittings | 5 years straight line
Computer Equipment | 5 years straight line

2.6. Investment Properties
Iinvestment properties are shown at fair value. Any aggregate surplus or deficit that arises from a change in fair value is recognized in the income statement, net of deferred tax.
2.7. Leasing and Hire Purchase Contracts
Rentals paid under operating leases are charged to profit and loss on a straight line basis over the period of the lease.
2.8. Foreign Currencies
Monetary 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 ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Page 3
Page 4
XDS Solutions Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
2.9. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 12 (2024: 13)
12 13
4. Intangible Assets

| Development Costs
--- | ---
| £
Cost
As at 1 April 2024 | -
Additions | 353,414
As at 31 March 2025 | 353,414
Amortisation
As at 1 April 2024 | -
Provided during the period | 23,131
As at 31 March 2025 | 23,131
Net Book Value
As at 31 March 2025 | 330,283
As at 1 April 2024 | -

Page 4
Page 5
XDS Solutions Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
5. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 April 2024 | 33,819
Additions | 2,520
As at 31 March 2025 | 36,339
Depreciation
As at 1 April 2024 | 18,491
Provided during the period | 2,527
As at 31 March 2025 | 21,018
Net Book Value
As at 31 March 2025 | 15,321
As at 1 April 2024 | 15,328

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 233,022 |  | 270,508
Prepayments and accrued income | 15,036 |  | 191,087
Other debtors | 53,502 |  | 30,543
| 301,560 |  | 492,138
Due after more than one year
Other debtors | 8,717 |  | 8,717
| 310,277 |  | 500,855

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 145,811 |  | 92,932
Bank loans and overdrafts | 145,079 |  | 171,382
Other taxes and social security | - |  | 11,617
VAT | 5,555 |  | 5,597
Other creditors | 41,289 |  | 37,428
Other creditors (1) | 21,764 |  | 30,000
Accruals and deferred income | - |  | 330
Directors' loan accounts | 36,384 |  | 13,971
| 395,882 |  | 363,257

8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 458,540 |  | 455,572

Page 5
Page 6
XDS Solutions Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

10. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 45,318 |  | 45,318
Later than one year and not later than five years | 181,272 |  | 181,272
| 226,590 |  | 226,590

11. Related Party Transactions
During the course of the year, the company set up a subsidiary (XDS Solutions India PVt Ltd) a company registered in India. The company number is U82199UP2024FTC198946
12. Ultimate Controlling Party
The company is under the control of the Directors.
13. Secured Debts
Bank loans of £603,619 (2024: £626,954) are secured by fixed and floating charges over the assets of the company.
14. Audit Information
The auditor's report on the accounts of XDS Solutions Ltd for the year ended 31 March 2025 was unqualified.
The auditor's report was signed by Statutory Auditor.
Page 6