REGISTERED NUMBER: 06458599 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

DEMAND LOGIC LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M Darby

D S Mauger

J A Short

N Toedtmann

G R Starks

SECRETARY:

D Mauger

REGISTERED OFFICE:

Corner Oak

1 Homer Road

Solihull

West Midlands

B91 3QG

REGISTERED NUMBER:

06458599 (England and Wales)

ACCOUNTANTS:

Prime

Chartered Accountants

Corner Oak

1 Homer Road

Solihull

B91 3QG

FIXED ASSETS

Tangible assets

4

19,252

13,127

CURRENT ASSETS

Debtors

5

617,627

683,810

Cash at bank

431,549

44

1,049,176

683,854

CREDITORS

Amounts falling due within one year

6

1,319,044

1,495,739

NET CURRENT LIABILITIES

(269,868

)

(811,885

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(250,616

)

(798,758

)

CREDITORS

Amounts falling due after more than one year

7

1,400,000

-

NET LIABILITIES

(1,650,616

)

(798,758

)

CAPITAL AND RESERVES

Called up share capital

10

595

595

Share premium

1,479,098

1,479,098

Retained earnings

(3,130,309

)

(2,278,451

)

SHAREHOLDERS' FUNDS

(1,650,616

)

(798,758

)

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 April 2026 and were signed on its behalf by:

M Darby - Director

1.	STATUTORY INFORMATION

Demand Logic Limited 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.

The Company is currently in a net liability position and has incurred losses as it continues to invest in product development, intellectual property, brand awareness and market expansion. These expenditures are largely discretionary in nature.

The Company benefits from a stable base of contracted, recurring revenues, with a significant proportion of income derived from multi-year customer agreements, providing a degree of visibility over future cash inflows.

The Directors have prepared cash flow forecasts covering a period of at least 12 months from the date of approval of these financial statements. These forecasts demonstrate that, with the ability to manage the timing and level of discretionary expenditure, the Company is expected to operate within its available financial resources.

The Directors are also progressing funding initiatives to support the Company's growth plans.

Based on the above, the Directors have a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future and have therefore adopted the going concern basis in preparing these financial statements.

Turnover

The turnover shown in the profit and loss account represents amounts invoiced during the year, exclusive of Value Added Tax.

In respect of contracts for on-going services, turnover represents the value of work done in the year, including estimates of amounts not invoiced. Turnover in respect of long-term contracts and contracts for on-going services is recognised by reference to the stage of completion of the work.

Tangible fixed assets

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

Office equipment and furniture

-

20% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

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.

Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 29 (2024 - 27 ) .

4.	TANGIBLE FIXED ASSETS

Office

equipment

and

furniture

£

COST

At 1 January 2025

41,129

Additions

11,973

At 31 December 2025

53,102

DEPRECIATION

At 1 January 2025

28,002

Charge for year

5,848

At 31 December 2025

33,850

NET BOOK VALUE

At 31 December 2025

19,252

At 31 December 2024

13,127

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

192,912

304,108

Other debtors

424,715

379,702

617,627

683,810

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

-

211,996

Trade creditors

62,041

88,576

Taxation and social security

217,095

358,860

Other creditors

1,039,908

836,307

1,319,044

1,495,739

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

1,400,000

-

8.	LEASING AGREEMENTS

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

2025

2024

£

£

Within one year

69,069

71,760

9.	SECURED DEBTS

All bank borrowings are secured by a debenture incorporating a fixed and floating charge over all company assets.

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

5,754,083

Ordinary shares

£0.01

575

575

198,400

Ordinary 'A' shares

£0.01

20

20

595

595

11.	RELATED PARTY DISCLOSURES

DLL EBT became a shareholder of Demand Logic Limited on 5th April 2019. At the year end, DLL EBT owed the company £59,399 (2024: £59,399)