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Registered number: 05527980 TOTALLY DYNAMIC (FRANCHISING) LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2025
TOTALLY DYNAMIC (FRANCHISING) LIMITED REGISTERED NUMBER: 05527980 BALANCE SHEET AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 88,494 |  | 78,337 |
Cash at bank and in hand |  | 89,466 |  | 73,465 |
|  | 177,960 |  | 151,802 |
Creditors: amounts falling due within one year | 7 | (17,572) |  | (14,522) |
Net current assets |  |  | 160,388 |  | 137,280
Total assets less current liabilities |  |  | 160,388 |  | 137,280
Net assets |  |  | 160,388 |  | 137,280
Capital and reserves |  |  |  |  |
Called up share capital | 8 |  | 100 |  | 100
Profit and loss account |  |  | 160,288 |  | 137,180
|  |  | 160,388 |  | 137,280
The directors consider 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 directors acknowledge their 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 profit and loss account 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 6 April 2026.
A J Rope
Director
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TOTALLY DYNAMIC (FRANCHISING) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Totally Dynamic (Franchising) Limited is a private company, limited by shares, incorporated in England and Wales with the registration number 05527980. The address of the registered office is 9 Francis Way, Bowthorpe Employment Area, Norwich, Norfolk, NR5 9JA. The financial statements are presented in sterling, which is the functional currency of the company, and rounded to the nearest £. 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 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 | Revenue
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 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 revenue is recognised: Rendering of services Revenue 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 revenue 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.
| 2.3 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds. Page 2
TOTALLY DYNAMIC (FRANCHISING) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.4 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.
| 2.5 | Intangible assets
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.
| 2.6 | 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. Depreciation is provided on the following basis:
|  |  |  | Motor vehicles | - | 25% | straight line
|  |  |  | Fixtures and fittings | - | 25% | straight line
|  |  |  | Office equipment | - | 25% | straight line
|  |  |  | Web design & corporate image | - | 25% | 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.
| 2.7 | 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.
| 2.8 | 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 3
TOTALLY DYNAMIC (FRANCHISING) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.9 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
| The average monthly number of employees, including directors, during the year was 4 (2024 - 4).
4. | Intangible assets
|  | Development expenditure
|  | £
| Cost |
| At 1 January 2025 | 21,600
| At 31 December 2025 | 21,600
| Amortisation |
| At 1 January 2025 | 21,600
| At 31 December 2025 | 21,600
| Net book value |
| At 31 December 2025 | -
| At 31 December 2024 | -
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TOTALLY DYNAMIC (FRANCHISING) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
5. | Tangible fixed assets
|  | Motor vehicles | Fixtures and fittings | Office equipment | Web design & corporate image | Total
|  | £ | £ | £ | £ | £
| Cost |  |  |  |  |
| At 1 January 2025 | 35,967 | 7,452 | 947 | 53,677 | 98,043
| Disposals | (35,967) | - | - | - | (35,967)
| At 31 December 2025 | - | 7,452 | 947 | 53,677 | 62,076
| Depreciation |  |  |  |  |
| At 1 January 2025 | 35,967 | 7,452 | 947 | 53,677 | 98,043
| Disposals | (35,967) | - | - | - | (35,967)
| At 31 December 2025 | - | 7,452 | 947 | 53,677 | 62,076
| Net book value |  |  |  |  |
| At 31 December 2025 | - | - | - | - | -
| At 31 December 2024 | - | - | - | - | -
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 26,097 | 778
| Other debtors | 62,397 | 50,559
| Prepayments and accrued income | - | 27,000
|  | 88,494 | 78,337
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TOTALLY DYNAMIC (FRANCHISING) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 218 | 2,629
| Corporation tax | 5,781 | 4,761
| Other taxation and social security | 6,475 | 3,208
| Other creditors | 2,748 | 1,774
| Accruals and deferred income | 2,350 | 2,150
|  | 17,572 | 14,522
8. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Authorised, allotted, called up and fully paid |  |
|  | 100 (2024 - 100) Ordinary shares of £1.00 each | 100 | 100
9. | Pension commitments
The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £997 (2024 - £994). Contributions totalling £193 (2024 - £225) were payable to the fund at the balance sheet date and are included in creditors.
10. | Related party transactions
| At 1 January 2025 Dynamic Digital Imaging Limited, a company under common ownership, owed the Company £49,104. During the year further amounts of £13,293 were advanced and no repayments were made. No interest was charged on the loan leaving a balance owed to the Company of £62,397 at 31 December 2025.
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