Company registration number 10552489 (England and Wales)
DSTBTD LIMITED
Financial statements
For the period ended 31 August 2025
Pages for filing with registrar
DSTBTD LIMITED
CONTENTS
Pages
Statement of financial position
1
Notes to the financial statements
2 - 12
DSTBTD LIMITED
STATEMENT OF FINANCIAL POSITION
As at 31 August 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
6
239
105,324
Tangible fixed assets
7
9,121
27,518
9,360
132,842
Current assets
Trade and other receivables
8
611,359
1,146,727
Cash and cash equivalents
78,230
38,423
689,589
1,185,150
Current liabilities
9
(1,594,026)
(8,102,609)
Net current liabilities
(904,437)
(6,917,459)
Total assets less current liabilities
(895,077)
(6,784,617)
Non-current liabilities
10
(50,000)
(50,000)
Net liabilities
(945,077)
(6,834,617)
Equity
Called up share capital
12
605
605
Share premium account
14,983,244
14,983,244
Share based payments reserve
11
11
Retained earnings
(15,928,937)
(21,818,477)
Total equity
(945,077)
(6,834,617)

The director of the company has elected not to include a copy of the income statement within the financial statements.true

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the board of directors and authorised for issue on 16 March 2026 and are signed on its behalf by:
A P Morehead
Director
Company Registration No. 10552489
DSTBTD LIMITED
NOTES TO THE FINANCIAL STATEMENTS
For the period ended 31 August 2025
- 2 -
1
Accounting policies
Company information

DSTBTD Limited is a private company limited by shares incorporated in England and Wales. The registered office is Connect House, 133-137 Alexandra Road, Wimbledon, London, SW19 7JY.

1.1
Reporting period

The current period of accounts represents eight months and the comparative period represents twelve months. The company shortened the current period end to 31 August 2025.

This shortening of the accounting period has occurred due to the company completing a restructuring plan, which necessitated providing financial statements on a new reporting date.

As a result the comparative amounts presented in the financial statements (including the related notes) are not entirely comparable.

1.2
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.3
Going concern

As disclosed in note 15, the company completed a Restructuring Plan under Part 26A Companies Act 2006, sanctioned by the High Court on 1 August 2025.true

At the time of approving the financial statements, the director has undertaken an assessment of the adequacy of the resources available to the company. The assessment includes evaluating the financial position of the company, the future trading prospects, and the financial support available from its parent and fellow group companies.

On the basis of the assessment, the director has a reasonable expectation the company has adequate resources to continue in operational existence for the foreseeable future and to meet its liabilities as they fall due. Accordingly, the director continues to adopt the going concern basis of accounting in preparing the financial statements.

1.4
Revenue

Revenue is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Revenue from contracts for the provision of professional software development services is recognised by reference to the stage of completion, when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that it is probable will be recover ed.

DSTBTD LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
For the period ended 31 August 2025
1
Accounting policies
(Continued)
- 3 -
1.5
Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Intangible assets with indefinite useful lives and intangible assets not yet available for use are tested for impairment annually, and whenever there is an indication that the asset may be impaired.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Intangible fixed assets
5 Years
1.6
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixture and fittings
33.33% straight line
Computer equipment
33.33% straight line
Motor vehicles
33.33% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.7
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

If the recoverable amount of an asset is estimated to be less than its carrying amount, the carrying amount of the asset is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

DSTBTD LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
For the period ended 31 August 2025
1
Accounting policies
(Continued)
- 4 -
1.8
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks.

1.9
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include trade and other receivables and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method 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. Financial assets classified as receivable within one year are not amortised.

Classification of 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 deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including trade and other payables are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Trade payables are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade payables are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.10
Compound instruments

The component parts of compound instruments issued by the company are classified separately as financial liabilities and equity in accordance with the substance of the contractual arrangement. At the date of issue, the fair value of the liability component is estimated using the prevailing market interest rate for a similar non-convertible instrument. This amount is recorded as a liability on an amortised cost basis using the effective interest method until extinguished upon conversion or at the instrument's maturity date. The equity component is determined by deducting the amount of the liability component from the fair value of the compound instrument as a whole. This is recognised and included in equity net of income tax effects and is not subsequently remeasured.

1.11
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

DSTBTD LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
For the period ended 31 August 2025
1
Accounting policies
(Continued)
- 5 -
1.12
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.13
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or non-current assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.14
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.15
Share-based payments

For cash-settled share-based payments, a liability is recognised for the goods and services acquired, measured initially at the fair value of the liability. At each succeeding financial reporting period end and at the date of settlement, the fair value of the liability is remeasured, with any changes in fair value recognised in profit or loss for the period.

Equity-settled share-based payments are measured at fair value at the date of grant by reference to the fair value of the equity instruments granted using the discounted cash flow model. The fair value determined at the grant date is expensed on a straight-line basis over the vesting period, based on the estimate of shares that will eventually vest. A corresponding adjustment is made to equity.

When the terms and conditions of equity-settled share-based payments at the time they were granted are subsequently modified, the fair value of the share-based payment under the original terms and conditions and under the modified terms and conditions are both determined at the date of the modification. Any excess of the modified fair value over the original fair value is recognised over the remaining vesting period in addition to the grant date fair value of the original share-based payment. The share-based payment expense is not adjusted if the modified fair value is less than the original fair value.

Cancellations or settlements (including those resulting from employee redundancies) are treated as an acceleration of vesting and the amount that would have been recognised over the remaining vesting period is recognised immediately.

DSTBTD LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
For the period ended 31 August 2025
1
Accounting policies
(Continued)
- 6 -
1.16
Leases
As lessee

Rentals payable under operating leases are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

1.17
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the period was:

2025
2024
Number
Number
Total
10
43
4
Director's remuneration
2025
2024
£
£
Remuneration paid to directors
13,860
338,810
Pensions to former directors
330
-
0
Sums paid to third parties for directors' services
123,199
-
DSTBTD LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
For the period ended 31 August 2025
- 7 -
5
Finance costs
2025
2024
£
£
Interest on financial liabilities measured at amortised cost
Interest on bank overdrafts and loans
-
334,433
Interest payable to group undertakings
1,458
-
0
Other interest on financial liabilities
-
0
100,625
1,458
435,058
Other finance costs
Other interest payable
(713)
-
0
Interest on overdue taxation
39,717
-
0
40,462
435,058
6
Intangible fixed assets
Intangible fixed assets
£
Cost
At 1 January 2025
228,790
Disposals
(224,965)
At 31 August 2025
3,825
Amortisation and impairment
At 1 January 2025
123,466
Amortisation charged for the period
15,099
Disposals
(134,979)
At 31 August 2025
3,586
Carrying amount
At 31 August 2025
239
At 31 December 2024
105,324
DSTBTD LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
For the period ended 31 August 2025
- 8 -
7
Tangible fixed assets
Fixture and fittings
Computer equipment
Motor vehicles
Total
£
£
£
£
Cost
At 1 January 2025
5,602
79,943
1,116
86,661
Additions
-
0
252
-
0
252
Disposals
(4,766)
(42,243)
(1,116)
(48,125)
At 31 August 2025
836
37,952
-
0
38,788
Depreciation and impairment
At 1 January 2025
3,869
55,088
186
59,143
Depreciation charged in the period
578
11,276
279
12,133
Eliminated in respect of disposals
(3,810)
(37,334)
(465)
(41,609)
At 31 August 2025
637
29,030
-
0
29,667
Carrying amount
At 31 August 2025
199
8,922
-
0
9,121
At 31 December 2024
27,518
-
0
-
0
27,518
8
Trade and other receivables
2025
2024
Amounts falling due within one year:
£
£
Trade receivables
188,596
542,291
Corporation tax recoverable
365,655
445,677
Amounts owed by group undertakings
10,560
-
0
Other receivables
46,548
158,759
611,359
1,146,727
Amounts owed by group undertakings are unsecured, interest free, have no fixed date of repayment and are repayable on demand.
DSTBTD LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
For the period ended 31 August 2025
- 9 -
9
Current liabilities
2025
2024
£
£
Trade payables
259,374
1,332,318
Amounts owed to group undertakings
536,852
4,689,740
Taxation and social security
86,795
1,408,974
Other payables
711,005
671,577
1,594,026
8,102,609
Amounts owed to group undertakings are unsecured, interest is being charged as 5% per annum, and the loan is due for repayment on the 12 month anniversary of the date of the loan.
10
Non-current liabilities
2025
2024
£
£
Convertible loans
50,000
50,000
11
Share-based payment transactions

During the year the company had an equity settled share based arrangement in place. The vesting period of these shares are three years.

Number of share options
Weighted average exercise price
2025
2024
2025
2024
Number
Number
£
£
Outstanding at 1 January 2025
-
0
65,320
-
0
-
0
Forfeited
-
0
(65,320)
0
-
0
-
0
Outstanding at 31 August 2025
-
0
-
0
-
0
-
0
Exercisable at 31 August 2025
-
0
-
0
-
0
-
0

There were no options outstanding at 31 December 2024 and at 31 August 2025.

DSTBTD LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
For the period ended 31 August 2025
- 10 -
12
Called up share capital
2025
2024
£
£
Ordinary share capital
Issued and fully paid
282,006 Ordinary shares of £0.001 each
282
282
121,295 A Ordinary shares of £0.001 each
121
121
92,081 B Ordinary shares of £0.001 each
92
92
6,303 C1 Ordinary shares of £0.001 each
6
6
5,070 D Ordinary shares of £0.001 each
5
5
90,646 E Ordinary shares of £0.001 each
91
91
2,066 C2 Ordinary shares of £0.001 each
2
2
6,261 C4 Ordinary shares of £0.001 each
6
6
605
605

Each ordinary, A ordinary, B ordinary, D ordinary and E ordinary share class have attached to them full voting rights, dividend and capital distribution rights (including on winding up), and they do not confer any rights of redemption. The C1, C2 and C4 ordinary share class have no voting rights, no dividend entitlement, and reduced capital distribution rights.

13
Audit report information

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified and includes the following:

Opinion

In our opinion the financial statements:

- give a true and fair view of the state of the company's affairs as at 31 August 2025 and of its profit for the period then ended;

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- have been prepared in accordance with the requirements of the Companies Act 2006.

Zara Dunster FCA
Senior Statutory Auditor
For and on behalf of, Town & Forest
Chartered Accountants & Statutory Auditors
17 March 2026
DSTBTD LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
For the period ended 31 August 2025
- 11 -
14
Contingent liabilities

On 8 July 2025, DSTBTD Limited entered into a debenture with an associated group company to secure a loan facility of £350,000 classified as a current liability.

In connection with this facility, the company executed a debenture creating fixed and floating charges over its assets as security for all present and future obligations under the finance documents. The fixed charges cover specific assets including p lant and machinery, s hares and investments (including related rights), i nsurance policies, i ntellectual property, b ook debts and receivables, and b ank accounts. The floating charge cover all other present and future assets of the company not otherwise subject to fixed charges. The loan accrues interest at 5% per annum.

In the event of default, the lender may enforce the security, appoint a receiver, and realise assets. The company is liable for all costs, expenses, and indemnities incurred by the lender in connection with the enforcement of the security. Default interest of 2% above the contractual rate applies to overdue amounts.

15
Related party transactions

The company has outstanding balances included in amounts owed to group undertakings at the balance sheet date:

£nil (2024: £3,539,841) owed to DNY Investments Holding Limited is repayable on demand and is interest-free.

An amount of £179,976 (2024: £1,149,899) owed to Progility Finco Limited is repayable on demand and is interest-free.

An amount of £350,000 (2024: £nil) owed to group undertakings, which accrues interest at a rate of 5% per annum and is repayable within one year from the balance sheet date. The interest charged is consistent with prevailing market rates for similar borrowings.

The total amount owed to Progility Finco Limited as at 31 August 2025 is £531,434, which includes accrued but unpaid interest of £1,458.

£5,418 (2024: £nil) was owed to ILX Group Plc, which is repayable on demand and is interest-free.

The company has an outstanding balance included in amounts owed by group undertakings at the balance sheet date:

£10,560 (2024: £nil) was owed by TFPL Limited, which is repayable on demand and is interest-free.

16
Parent company

At 31 August 2025 the company's immediate parent company is DNY Investments Holding Limited, a company incorporated in the British Virgin islands with it's registered office at 2097761 Quijano Chambers, Road Town, Tortoia, British Virgin Islands.

At the balance sheet date, Alphen Trust Company AG, as trustee of the WBDL Trust, held the majority of the shares of DNY Investments Holding Limited and is therefore considered to be the ultimate controlling party.

DSTBTD LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
For the period ended 31 August 2025
- 12 -
17
Creditor write-offs due to restructuring plan

During the accounting period the Company has entered into a Restructuring Plan under Part 26A of the Companies Act 2006. The Restructuring Plan was sanctioned by the High Court on 1 August 2025 and became effective on 8 August 2025. Under its terms, a fixed contribution payment of £350,000 has been made to compromise “Plan Creditors” of the Company totalling £5,923,606, including £4,689,738 owing to group undertakings.

In consideration of the fixed contribution payment and pursuant to the court-Sanction Restructuring Plan becoming effective, all claims of the Plan Creditors shall be irrevocably and unconditionally compromised, released and discharged.

The debt forgiveness has been accounted for as a decrease in the Company's financial liabilities and a corresponding gain recognised in profit or loss under other gains and losses. The forgiveness has had a material positive impact on the Company's financial position.

The Restructuring Plan was authorised by the board and approved by creditors, and appropriate tax implications have been considered.

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