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REGISTERED NUMBER: 10575569 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

DEVIATE DIGITAL LTD

| DEVIATE DIGITAL LTD (REGISTERED NUMBER: 10575569) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| DEVIATE DIGITAL LTD |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2025

| DIRECTORS: | Ms S J Andrews

| P W F Kempe

| REGISTERED OFFICE: | Second Floor Ridgeland House

| 15 Carfax

| Horsham

| West Sussex

| RH12 1ER

| REGISTERED NUMBER: | 10575569 (England and Wales)

| ACCOUNTANTS: | Galloways Accounting (Horsham) Limited

| Ridgeland House

| 15 Carfax

| Horsham

| West Sussex

| RH12 1ER

| DEVIATE DIGITAL LTD (REGISTERED NUMBER: 10575569) |

BALANCE SHEET

31 DECEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 8,939 |  | 6,398 |  |

CURRENT ASSETS

Debtors | 5 | 295,952 |  | 369,390 |  |

Cash at bank | 130,087 |  | 44,505 |  |

426,039 |  | 413,895 |  |

CREDITORS

Amounts falling due within one year | 6 | 593,006 |  | 612,202 |  |

NET CURRENT LIABILITIES | (166,967 | ) | (198,307 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (158,028 | ) | (191,909 | ) |

CREDITORS

Amounts falling due after more than one year | 7 | - |  | 5,286 |  |

NET LIABILITIES | (158,028 | ) | (197,195 | ) |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | (158,128 | ) | (197,295 | ) |

(158,028 | ) | (197,195 | ) |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

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 Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11 March 2026 and were signed on its behalf by:

Ms S J Andrews - Director

| DEVIATE DIGITAL LTD (REGISTERED NUMBER: 10575569) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| Deviate Digital Ltd 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.

| Going Concern

| In accordance with FRS 102 Section 1A, the financial statements for Deviate Digital Ltd have been prepared on a going concern basis, which assumes that the entity is viewed as continuing in business for the foreseeable future.

| The directors have assessed the continuing working capital requirements for the business and have obtained confirmation that their creditors will fund the business until which time that it is able to repay its debts. On this basis, together with the improved forecasted performance of the business, the directors have deemed it reasonable to prepare the accounts on a going concern basis.

| Turnover

| Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is generated from digital marketing measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Tangible fixed assets

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

| Computer equipment | - | 25% on cost

| Financial instruments

| The Company only enters into basic financial instrument transactions that result in the recognition of financial

| assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans

| to related parties and investments in ordinary shares.

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 8 (2024 - 7 ) .

| DEVIATE DIGITAL LTD (REGISTERED NUMBER: 10575569) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

4. | TANGIBLE FIXED ASSETS

| Computer

| equipment

£ |

| COST

| At 1 January 2025 | 21,752 |  |

| Additions | 5,538 |  |

| At 31 December 2025 | 27,290 |  |

| DEPRECIATION

| At 1 January 2025 | 15,354 |  |

| Charge for year | 2,997 |  |

| At 31 December 2025 | 18,351 |  |

| NET BOOK VALUE

| At 31 December 2025 | 8,939 |  |

| At 31 December 2024 | 6,398 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 243,086 |  | 303,394 |  |

| Other debtors | 1,344 |  | 1,344 |  |

| Directors' current accounts | 4,135 |  | 4,135 |  |

| Deferred tax asset | 36,925 |  | 56,220 |  |

| Prepayments | 10,462 |  | 4,297 |  |

295,952 |  | 369,390 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 5,286 |  | 10,361 |  |

| Trade creditors | 137,178 |  | 140,732 |  |

| Social security and other taxes | 126,294 |  | 81,298 |  |

| Other creditors | 313,883 |  | 371,194 |  |

| Accrued expenses | 10,365 |  | 8,617 |  |

593,006 |  | 612,202 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans - 1-2 years | - |  | 5,286 |  |

8. | LEASING AGREEMENTS

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

2025 | 2024 |

£ | £ |

| Within one year | 70,000 |  | 70,000 |  |

| Between one and five years | 46,861 |  | 116,861 |  |

116,861 |  | 186,861 |  |

| DEVIATE DIGITAL LTD (REGISTERED NUMBER: 10575569) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

9. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024:

2025 | 2024 |

£ | £ |

| Ms S J Andrews

| Balance outstanding at start of year | 4,135 |  | 4,135 |  |

| Amounts repaid | - |  | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 4,135 |  | 4,135 |  |

| There is a balance due from a director amounting to £4,135 (2024: £4,135). No interest has been charged on this balance in the year (2024: £nil).This is payable on demand.

10. | RELATED PARTY DISCLOSURES

| At the year end, included within creditors due in less than one year were balances totalling £280,591 (2024: £305,888) owing to a company with a shared director and beneficial owner. No interest is charged on this loan.This is payable on demand.