REGISTERED NUMBER: 07851729 (England and Wales)

Financial Statements

for the Year Ended 31 December 2025

for

Zetadisplay UK Limited

(Formerly known as Beyond Digital

Solutions Limited)

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

C B Pedersen

B D Nergard

M J Tooley

REGISTERED OFFICE:

Unit 11

Merchant Court

Monkton Business Park South

HEBBURN

NE31 2EX

REGISTERED NUMBER:

07851729 (England and Wales)

SENIOR STATUTORY AUDITOR:

Kevin Shotton BA BFP FCA

AUDITORS:

Clive Owen LLP

Chartered Accountants

& Statutory Auditors

140 Coniscliffe Road

Darlington

County Durham

DL3 7RT

FIXED ASSETS

Tangible assets

4

32,267

68,316

CURRENT ASSETS

Stocks

5

422,009

439,025

Debtors

6

1,530,258

1,347,796

Cash at bank and in hand

641,196

568,911

2,593,463

2,355,732

CREDITORS

Amounts falling due within one year

7

2,031,523

2,100,496

NET CURRENT ASSETS

561,940

255,236

TOTAL ASSETS LESS CURRENT LIABILITIES

594,207

323,552

PROVISIONS FOR LIABILITIES

9

624

20,821

NET ASSETS

593,583

302,731

CAPITAL AND RESERVES

Called up share capital

10

137

137

Share premium

229,935

229,935

Retained earnings

363,511

72,659

SHAREHOLDERS' FUNDS

593,583

302,731

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 5 May 2026 and were signed on its behalf by:

C B Pedersen - Director

1.	STATUTORY INFORMATION

Zetadisplay UK 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.

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.

There were no material departures from that standard.

The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.

Related party transactions

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland", not to disclose related party transactions which are under normal commercial terms.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Income recognition

Income from sale of goods is recognised when the goods have been despatched.

Income from annual service contracts is recognised over time as services are delivered, on a straight-line basis over the contract term. Amounts billed in advance are included in deferred income and released to revenue as the service is provided.

Tangible fixed assets

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

Fixtures and fittings

-

25% on cost

Motor vehicles

-

25% on cost

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses.

Stocks

Stocks are valued at the lower of cost and selling price less estimated costs to sell.

Financial instruments

Basic financial instruments are recognised at amortised cost with changes recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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.

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 27 (2024 - 25 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

fittings

vehicles

Totals

£

£

£

COST

At 1 January 2025

95,959

174,738

270,697

Additions

4,448

-

4,448

Disposals

(16,361

)

(55,813

)

(72,174

)

At 31 December 2025

84,046

118,925

202,971

DEPRECIATION

At 1 January 2025

81,793

120,588

202,381

Charge for year

6,948

24,173

31,121

Eliminated on disposal

(16,384

)

(46,414

)

(62,798

)

At 31 December 2025

72,357

98,347

170,704

NET BOOK VALUE

At 31 December 2025

11,689

20,578

32,267

At 31 December 2024

14,166

54,150

68,316

5.

STOCKS

2025

2024

£

£

Stocks

422,009

439,025

6.

DEBTORS

2025

2024

£

£

Amounts falling due within one year:

Trade debtors

1,089,101

858,426

Amounts owed by group undertaking

250,000

300,000

Other debtors

10,700

35,157

Prepayments and accrued income

180,457

145,763

1,530,258

1,339,346

Amounts falling due after more than one year:

Other debtors

-

8,450

Aggregate amounts

1,530,258

1,347,796

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

699,167

562,545

Amounts owed to associates

36,531

-

Taxation and social security

242,834

296,024

Other creditors

12,759

7,679

Accruals and deferred income

1,040,232

1,234,248

2,031,523

2,100,496

8.	LEASING AGREEMENTS

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

2025

2024

£

£

Within one year

30,450

24,950

Between one and five years

41,250

-

71,700

24,950

9.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

624

20,821

Deferred

tax

£

Balance at 1 January 2025

20,821

Accelerated capital allowances

(20,197

)

Balance at 31 December 2025

624

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1,219

Ordinary

£0.10

122

122

150

Ordinary A

£0.10

15

15

137

137

Each A Ordinary share carries rights to a dividend equal to £0.001 for every £1 of dividend declared and paid on each Ordinary share.

11.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Kevin Shotton BA BFP FCA (Senior Statutory Auditor)

for and on behalf of Clive Owen LLP

12.	ULTIMATE PARENT COMPANY

ZetaDisplay UK Limited is a wholly owned subsidiary of ZetaDisplay UK Holdings Limited, a company registered in England. The registered office of ZetaDisplay UK Holdings Limited is Unit 11 Merchant Court, Monkton Business Park South, Hebburn, England, NE31 2EX, which is also the company's principal place of business.

The ultimate controlling party is ZetaDisplay Acquisition AB, a company incorporated in Sweden whose registered office address is Gustav Adolfs Torg 10 A, 212 39 MALMÖ.