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Registered number: 07784012 MALER DIGITAL SIGNAGE OPERATIONS LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
MALER DIGITAL SIGNAGE OPERATIONS LIMITED Company Information
Director | L R Villafane Jr
Registered number | 07784012
Registered office | 3rd FLoor
| 12 Gough Square
| London
| EC4A 3DW
Accountants | Sayers Butterworth LLP
| 3rd Floor
| 12 Gough Square
| London
| EC4A 3DW
MALER DIGITAL SIGNAGE OPERATIONS LIMITED Registered number: 07784012 Balance sheet As at 31 December 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 1,074 |  | -
|  |  | 1,074 |  | -
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 148,018 |  | 240,412 |
Bank & cash balances |  | 8,367 |  | 310 |
|  | 156,385 |  | 240,722 |
Creditors: amounts falling due within one year | 6 | (170,000) |  | (306,629) |
Net current liabilities |  |  | (13,615) |  | (65,907)
Total assets less current liabilities |  |  | (12,541) |  | (65,907)
Net liabilities |  |  | (12,541) |  | (65,907)
Capital and reserves |  |  |  |  |
Called up share capital | 7 |  | 1 |  | 1
Profit and loss account |  |  | (12,542) |  | (65,908)
|  |  | (12,541) |  | (65,907)
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MALER DIGITAL SIGNAGE OPERATIONS LIMITED Registered number: 07784012 Balance sheet (continued) As at 31 December 2025 The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 9 March 2026.
L R Villafane Jr
Director
The notes on pages 3 to 7 form part of these financial statements. Page 2
MALER DIGITAL SIGNAGE OPERATIONS LIMITED Notes to the financial statements For the Year Ended 31 December 2025
1. | General information
Maler Digital Signage Operations Limited is a private company limited by share capital, incorporated in England and Wales, registrations number 07784012. The address of the registered office is 3rd Floor, 12 Gough Square, London, EC4A 3DW. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Going concern
The accounts have been prepared under the going concern basis despite an excess of liabilities over total assets. The Shareholder & Director has agreed to provide whatever financial support may be required by the company, for at least the next twelve months from the date of approval of these financial statements, in order to meet its liabilities as they fall due.
| 2.3 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges. Page 3
MALER DIGITAL SIGNAGE OPERATIONS LIMITED Notes to the financial statements For the Year Ended 31 December 2025 2.Accounting policies (continued)
| 2.4 | Turnover
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised: Rendering of services Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of turnover can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.5 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Office equipment | - | 33.33% Straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.6 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.7 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method. Page 4
MALER DIGITAL SIGNAGE OPERATIONS LIMITED Notes to the financial statements For the Year Ended 31 December 2025 2.Accounting policies (continued)
| 2.8 | Financial instruments
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments. Financial instruments are recognised in the Company's Balance sheet when the Company becomes party to the contractual provisions of the instrument. Basic financial assets Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments. Basic financial liabilities 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 the deduction of all its liabilities. Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial. Debt instruments are subsequently carried at their amortised cost using the effective interest rate method. Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2024 - 1).
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MALER DIGITAL SIGNAGE OPERATIONS LIMITED Notes to the financial statements For the Year Ended 31 December 2025
4. | Tangible fixed assets
|  | Office equipment
|  | £
| Cost or valuation |
| At 1 January 2025 | 9,468
| Additions | 1,333
| Disposals | (4,341)
| At 31 December 2025 | 6,460
| Depreciation |
| At 1 January 2025 | 9,468
| Charge for the year on owned assets | 259
| Disposals | (4,341)
| At 31 December 2025 | 5,386
| Net book value |
| At 31 December 2025 | 1,074
| At 31 December 2024 | -
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MALER DIGITAL SIGNAGE OPERATIONS LIMITED Notes to the financial statements For the Year Ended 31 December 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 125,321 | 220,874
| Prepayments and accrued income | 22,697 | 19,538
|  | 148,018 | 240,412
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 38,124 | 44,493
| Corporation tax | 2,167 | -
| Other taxation and social security | 20,020 | 40,372
| Other creditors | 5,255 | 29,887
| Accruals and deferred income | 104,434 | 191,877
|  | 170,000 | 306,629
7. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 1 (2024 - 1) Ordinary Share share of £1.00 | 1 | 1
8. | Related party transactions
| At the year end, the company owed L R Villafane Jr, the director, £5,255 (2024: £29,887). The loan is interest free and payable on demand. During the year the company paid fees to the director amounting to £60,000 (2024: £60,000). During the year the company procured services from Maler Digital Signage Operations SL, a company under common control amounting to £41,446 (2024: £64,310). There was a balance outstanding at the current year end of £26,155 (2024: £24,866).
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