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REGISTERED NUMBER: 07806050 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

ALLIED DIGITAL SERVICES (UK) LTD

ALLIED DIGITAL SERVICES (UK) LTD (REGISTERED NUMBER: 07806050) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Page |

| Company information | 1 |

| Balance sheet | 2 |

| Notes to the financial statements | 3 |

| ALLIED DIGITAL SERVICES (UK) LTD |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MARCH 2026

| Director: | Nehal Nitin Shah

| Registered office: | Suite 2, Ground Floor

| Templeback, 10 Temple Back

| Bristol

| United Kingdom

| BS1 6FL

| Registered number: | 07806050 (England and Wales)

| Auditors: | Mark Arber Limited

| Statutory Auditors

| 71-75 Shelton Street

| Covent Garden

| London

| WC2H 9JQ

ALLIED DIGITAL SERVICES (UK) LTD (REGISTERED NUMBER: 07806050) |

BALANCE SHEET

31 MARCH 2026

2026 | 2025 |

| Notes | £ | £

CURRENT ASSETS

Debtors | 4 | 52,692 |  | 73,706 |  |

Cash at bank | 42,746 |  | 14,131 |  |

95,438 |  | 87,837 |  |

CREDITORS

Amounts falling due within one year | 5 | (22,029 | ) | (29,859 | ) |

NET CURRENT ASSETS | 73,409 |  | 57,978 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 73,409 |  | 57,978 |  |

CAPITAL AND RESERVES

Called up share capital | 1,000 |  | 1,000 |  |

Retained earnings | 72,409 |  | 56,978 |  |

73,409 |  | 57,978 |  |

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 Profit and loss account has not been delivered.

The financial statements were approved by the director and authorised for issue on 6 May 2026 and were signed by:

Nehal Nitin Shah - Director

ALLIED DIGITAL SERVICES (UK) LTD (REGISTERED NUMBER: 07806050) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

1. | STATUTORY INFORMATION

| Allied Digital Services (UK) Ltd 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 Company’s functional and presentational currency is pounds sterling (GBP) and the financial statements have been rounded to the nearest pound (£).

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 following principal accounting policies have been applied:

| 2.1. Going concern

| These financial statements have been drawn up on the going concern basis. The company is dependent upon the support of its parent company, and main customer, in order to meet its working capital requirements.

| The parent company has provided assurances that this support will continue for a period that exceeds twelve months from the date of approval of these financial statements. No adjustments have been made in these accounts which might result from that uncertainty.

| 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.

| Included in turnover are amounts charged under a sales and marketing agreement and is recognised at the point when chargeable costs are incurred

| 2.3. Debtors

| Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment of debtors are recognised in the Statement of profit and loss in administrative expenses.

| 2.4. Creditors

| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

| 2.5. Provisions

| Provisions (i.e. liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

| 2.6. Tax

| The tax expense represents the sum of the current tax expense and deferred tax expense. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

| The current corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date.

ALLIED DIGITAL SERVICES (UK) LTD (REGISTERED NUMBER: 07806050) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

2. | ACCOUNTING POLICIES - continued

| 2.7. Deferred tax

| Deferred corporation tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the Company. Deferred corporation tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

| The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profits

| 2.8. Foreign currencies

| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| 2.9. Financial instruments

| The Company only enters into basic financial instruments that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

| Financial assets and liabilities are offset and the net amount reported in the balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

| 2.10. Cash and cash equivalents

| Cash and cash equivalents in the balance sheet comprise cash at bank and in hand and short-term deposits.

| 2.11. 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 1 (2025 - 2 ) .

4. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

| £ | £

| Trade debtors | - |  | 17,328 |  |

| Amounts owed by group undertakings | 34,343 |  | 56,378 |  |

| Other debtors | 18,349 |  | - |  |

52,692 |  | 73,706 |  |

5. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

| £ | £

| Trade creditors | 4,999 |  | 7,886 |  |

| Amounts owed to group undertakings | 9,549 |  | 9,549 |  |

| Taxation and social security | 5,131 |  | 7,103 |  |

| Other creditors | 2,350 |  | 5,321 |  |

22,029 |  | 29,859 |  |

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

| The Report of the auditors was unqualified.

| Mark Arber (Senior Statutory Auditor)

| for and on behalf of Mark Arber Limited

ALLIED DIGITAL SERVICES (UK) LTD (REGISTERED NUMBER: 07806050) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

7. | RELATED PARTY TRANSACTIONS

| The company has taken the exemption provided by FRS 102 Section 33.1A not to disclose related party transactions with wholly owned subsidiaries within the group.

8. | ULTIMATE CONTROLLING PARTY

| The ultimate and immediate parent undertaking of the company is Allied Digital Services Limited a company incorporated in India. The registered office is based at 808, 8th Floor, Plot no 221/222, Mafatlal Centre, Vidhan Bhavan Marg, Nariman Point, Mumbai - 400 021, India.