Digiadapt Ltd

	Page
Company Information	1
Accountant's Report	2
Balance Sheet	3
Notes to the Financial Statements	4—6

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Digiadapt Ltd

Accountant's Report

For The Year Ended 31 January 2026

Accountant's Report

Report to the director on the preparation of the unaudited statutory accounts of Digiadapt Ltd for the year ended 31 January 2026

To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Digiadapt Ltd which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the director of Digiadapt Ltd , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of Digiadapt Ltd and state those matters that we have agreed to state to the director of Digiadapt Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Digiadapt Ltd and its director as a body for our work or for this report.

It is your duty to ensure that Digiadapt Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Digiadapt Ltd . You consider that Digiadapt Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Digiadapt Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

Rima Aboukhachab

31st March 2026

HMR Accountancy Ltd

Chartered Certified Accountants

85 Great Portland Street

First Floor

London

W1W 7LT

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Digiadapt Ltd

Balance Sheet

As At 31 January 2026

Balance Sheet

Registered number: 15416995

		31 January 2026		31 January 2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,967		2,642

			1,967		2,642
CURRENT ASSETS
Debtors	5	66		655
Cash at bank and in hand		22,553		32,554

		22,619		33,209
Creditors: Amounts Falling Due Within One Year	6	(597 )		(8,303 )

NET CURRENT ASSETS (LIABILITIES)			22,022		24,906

TOTAL ASSETS LESS CURRENT LIABILITIES			23,989		27,548

NET ASSETS			23,989		27,548

CAPITAL AND RESERVES
Called up share capital	7		1		1
Profit and Loss Account			23,988		27,547

SHAREHOLDERS' FUNDS			23,989		27,548

For the year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Swaminathan Mahadevan Iyer

Director

31st March 2026

The notes on pages 4 to 6 form part of these financial statements.

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Digiadapt Ltd

Notes to the Financial Statements

For The Year Ended 31 January 2026

Notes to the Financial Statements

1. General Information

Digiadapt Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15416995 . The registered office is 4 Alder Gate, Ascot Road, Watford, United Kingdom, WD18 8AT.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment

depreciation straight-line basis over 4 years

2.4. Foreign Currencies

Monetary 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 ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.5. Taxation

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

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

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

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Digiadapt Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

3. Average Number of Employees

0Average number of employees, including directors, during the year was: NIL (2025: NIL)

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 February 2025	2,698

As at 31 January 2026	2,698

Depreciation
As at 1 February 2025	56
Provided during the period	675

As at 31 January 2026	731

Net Book Value
As at 31 January 2026	1,967

As at 1 February 2025	2,642

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

	31 January 2026	31 January 2025
	£	£
Computer Equipment	-	4

5. Debtors

	31 January 2026	31 January 2025
	£	£
Due within one year
Other debtors	66	655

6. Creditors: Amounts Falling Due Within One Year

	31 January 2026	31 January 2025
	£	£
Trade creditors	-	1
Other creditors	597	258
Taxation and social security	-	8,044

	597	8,303

7. Share Capital

	31 January 2026	31 January 2025
	£	£
Allotted, Called up and fully paid	1	1

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Digiadapt Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

8. Dividends

	31 January 2026	31 January 2025
	£	£
On equity shares:
Final dividend paid	-	8,227

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Director	Swaminathan Mahadevan Iyer

Company Number	15416995

Registered Office	4 Alder Gate
	Ascot Road
	Watford
	United Kingdom
	WD18 8AT

Accountants	HMR Accountancy Ltd
	Chartered Certified Accountants
	85 Great Portland Street
	First Floor
	London
	W1W 7LT