DIGITECH OASIS LIMITED

Company Registration Number:
14216116 (England and Wales)

Unaudited abridged accounts for the year ended 31 July 2025

Period of accounts

Start date: 01 August 2024

End date: 31 July 2025

DIGITECH OASIS LIMITED

Contents of the Financial Statements

for the Period Ended 31 July 2025

Balance sheet
Notes

DIGITECH OASIS LIMITED

Balance sheet

As at 31 July 2025


Notes
2025
2024


£
£
Fixed assets
Intangible assets: 3 50,000 50,000
Tangible assets: 4 219,500 189,000
Total fixed assets: 269,500 239,000
Current assets
Stocks: 400,000 250,000
Debtors:   257,730 257,730
Cash at bank and in hand: 6,213,999 9,738,203
Total current assets: 6,871,729 10,245,933
Creditors: amounts falling due within one year:   (525,200) (1,119,260)
Net current assets (liabilities): 6,346,529 9,126,673
Total assets less current liabilities: 6,616,029 9,365,673
Total net assets (liabilities): 6,616,029 9,365,673
Capital and reserves
Called up share capital: 8,003,570 8,003,570
Profit and loss account: (1,387,541) 1,362,103
Shareholders funds: 6,616,029 9,365,673

The notes form part of these financial statements

DIGITECH OASIS LIMITED

Balance sheet statements

For the year ending 31 July 2025 the company was entitled to exemption 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

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

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 31 August 2025
and signed on behalf of the board by:

Name: Ayan Mohamoud Ali Mohamed
Status: Director

The notes form part of these financial statements

DIGITECH OASIS LIMITED

Notes to the Financial Statements

for the Period Ended 31 July 2025

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

General Information: Digitech Oasis Limited is a private company limited by shares, incorporated and registered in England and Wales with entities based in the United States, UAE and Kenya. The company is a AI and Robotics company selling software and hardware solutions for operational efficiency. Target customers are SME's and warehouses/distribution centers. Business operations and commercial activity are primarily conducted from overseas entities. The UK-registered company serves as a holding or administrative entity within the group structure. Basis of preparation and summary of significant accounting policies: The financial statements are prepared in compliance with International Financial Reporting Standards for Small and Medium-Sized Entities. The financial statements are prepared under the historical cost convention and presented in the functional and presentation currency, Great Britain Pounds (GBP). The preparation of financial statements in conformity with IFRS for SMEs requires the use of estimates and assumptions. It also requires management to exercise its judgement in the process of applying the proprietorship accounting policies. The areas involving a higher degree of judgement or complexity, or where assumptions and estimates are significant to the financial statements, are disclosed in Note 3 Revenue recognition: When the outcome of a transaction involving the rendering of service can be estimated reliably, the proprietorship recognises the revenue associated with the transaction by reference to the stage of completion of the transaction at the end of the reporting period. The outcome of a transaction can be estimated reliably when the following conditions are met: The amount of revenue can be measured reliably; it is probable that the economic benefits associated with the transaction will flow to the entity; the stage of completion of the transaction at the end of the reporting period can be measured reliably; and the costs incurred for the transaction and the costs to complete the transaction can be measured reliably. When the outcome of a transaction cannot be estimated reliably, an entity shall recognise revenue only to the extent of the expenses recognised will be recoverable. Interest is recognised, in profit or loss, using the effective interest rate method. Trade receivables: Trade receivables are carried at anticipated realisable values. Specific provision is for all known doubtful debts. Bad debts are written off when all reasonable steps to recover them have been taken without Trade payables: Trade payables are stated at the nominal value. Cash and cash equivalents Cash and cash equivalents comprise cash on hand and demand deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of changes in value. These are initially and subsequently recorded at fair value. Equipment: Equipment are initially stated at cost or subsequently at valuation, less accumulated depreciation and any impairment in value.

Tangible fixed assets and depreciation policy

Rate Machinery and equipment 25% Subsequent costs are included in the assets carrying amount or recognised as a separate asset as appropriate, only where it is probable that future economic benefits associated with the item will flow to the company and the cost of the item can be measured reliably.

Intangible fixed assets and amortisation policy

Patents are recognised as intangible fixed assets and are amortised on a straight-line basis over their estimated useful life, which is currently assessed to be 5 years. This reflects the expected period over which the economic benefits from the patent will be realised. The annual amortisation charge is calculated to evenly reduce the asset's carrying value over this period. The company currently holds one patent valued at £50,000, and no additional patents were filed or acquired during the reporting period. The company is actively considering future filings, which will be capitalised and amortised in line with this policy if and when they are secured.

Valuation and information policy

The company has issued CLNs as part of its financing arrangements. The CLNs are initially recognised at their nominal value and are subsequently measured at amortised cost. This amortisation includes adjustments for any interest payments and any changes in the fair value of the notes if applicable. In line with the company's valuation policy, the CLNs are valued at the lower of cost or net realisable value This ensures that any potential changes in the value of the CLNs, due to changes in market conditions or the company's financial standing, are appropriately accounted for. The company does not anticipate any significant impairment or write-downs of the CLNs, given the financial terms and the ongoing business strategy.

Other accounting policies

Foreign Currency Transactions: Transactions in foreign currencies are recorded at the rate of exchange prevailing on the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated into pounds sterling at the exchange rate ruling at the balance sheet date. Exchange differences arising on translation are recognised in the profit and loss account in the period in which they arise.

DIGITECH OASIS LIMITED

Notes to the Financial Statements

for the Period Ended 31 July 2025

2. Employees

2025 2024
Average number of employees during the period 25 15

DIGITECH OASIS LIMITED

Notes to the Financial Statements

for the Period Ended 31 July 2025

3. Intangible Assets

Total
Cost £
At 01 August 2024 50,000
At 31 July 2025 50,000
Net book value
At 31 July 2025 50,000
At 31 July 2024 50,000

DIGITECH OASIS LIMITED

Notes to the Financial Statements

for the Period Ended 31 July 2025

4. Tangible Assets

Total
Cost £
At 01 August 2024 189,000
Additions 30,500
At 31 July 2025 219,500
Net book value
At 31 July 2025 219,500
At 31 July 2024 189,000