DIGITAL CONSTRUCTION SOLUTIONS LTD


Director	WOOLNOUGH, Andrew James


Registered Address	11th Floor 3 Piccadilly Place
	Manchester
	M1 3BN


Registered Number	12258952 (England and Wales)

Statement of Financial Position
31 December 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets			146,495		-
Tangible assets			24,323		61,251
			170,818		61,251
Current assets
Debtors	3	190,673		49,789
Cash at bank and on hand		260,524		226,917
		451,197		276,706
Creditors amounts falling due within one year	4	(109,287)		(110,490)
Net current assets (liabilities)			341,910		166,216
Total assets less current liabilities			512,728		227,467
Creditors amounts falling due after one year	5		(151,060)		(53,038)
Net assets			361,668		174,429
Capital and reserves
Called up share capital			1		1
Profit and loss account			361,667		174,428
Shareholders' funds			361,668		174,429

The company was entitled to exemption from audit for this reporting period 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 their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
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 and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 12 May 2026, and are signed on its behalf by:

WOOLNOUGH, Andrew James
Director
Registered Company No. 12258952

DIGITAL CONSTRUCTION SOLUTIONS LTD

Notes to the Financial Statements
for the year ended 31 December 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number is 12258952 and registered office address is 11th Floor 3 Piccadilly Place Manchester M1 3BN

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

	Current taxation
	Current taxation represents the amount expected to be paid or recovered in respect of taxable profits for the current or past reporting periods using tax rates enacted or substantively enacted at the balance sheet date.

	Intangible assets
	Purchased software intellectual property is recognised as an intangible fixed asset where it is probable that future economic benefits attributable to the asset will flow to the company and the cost of the asset can be measured reliably. Software intellectual property acquired from a fellow group undertaking is initially recognised at cost. Software intellectual property is subsequently measured at cost less accumulated amortisation and impairment. Amortisation is charged to profit or loss on a straight-line basis over the estimated useful economic life of the asset. The estimated useful economic life applied is: Software IP: 10 years straight line The company reviews intangible assets for impairment where events or changes in circumstances indicate that the carrying value may not be recoverable.

Intangible assets

Purchased software intellectual property is recognised as an intangible fixed asset where it is probable that future economic benefits attributable to the asset will flow to the company and the cost of the asset can be measured reliably.

Software intellectual property acquired from a fellow group undertaking is initially recognised at cost.

Software intellectual property is subsequently measured at cost less accumulated amortisation and impairment.

Amortisation is charged to profit or loss on a straight-line basis over the estimated useful economic life of the asset.

The estimated useful economic life applied is:

Software IP: 10 years straight line

The company reviews intangible assets for impairment where events or changes in circumstances indicate that the carrying value may not be recoverable.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	1		1

3.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	190,646	49,789
Other debtors	27	-
Total	190,673	49,789


	Debtors comprise trade debtors, prepayments and amounts owed by group undertakings totalling £190,673

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	50,369	2,048
Bank borrowings and overdrafts	-	42,500
Taxation and social security	58,918	65,942
Total	109,287	110,490


	Creditors: amounts falling due within one year comprise trade creditors, taxation as totalling £109,287

5.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	151,060	53,038
Total	151,060	53,038


	Creditors: amounts falling due after more than one year represent balances owed to group undertakings Hire Purchase loans and intercompany financing arrangements totalling £151,060

6.	Related party transactions
	During the year the company acquired software intellectual property from a fellow group undertaking amounting to £162,772. The transaction was undertaken under normal commercial terms.