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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

DSM Geodata Limited is a private company limited by shares incorporated in Scotland. The registered office is 5 Atholl Crescent, Edinburgh, EH3 8EJ.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies' regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The financial statements have been prepared on a going concern basis. In assessing the company's ability to continue as a going concern, the Directors have prepared detailed forecasts extending beyond twelve months from the date of approval of the financial statements. Based on these forecasts, which take into account confirmed orders and a strong pipeline of anticipated contracts, the Directors have a reasonable expectation that the company will generate sufficient revenue to operate profitably and meet its obligations as they fall due.true

Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business, and is shown net of VAT and other sales related taxes.

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

The 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 net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised.

The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

Transactions in foreign currencies are recorded using the rate of exchange ruling at the date of the transaction supplied by our bankers. Monetary assets and liabilities denominated in foreign currencies are translated using the rate of exchange ruling at the balance sheet date and the gains or losses on translation are included in the income statement.

The average monthly number of persons (including directors) employed by the company during the year was:

Rights of shares

Collectively these are known as ordinary shares. The holders of these shares have the right to receive notice of, to attend, to speak at and vote at any general meeting of the company. On winding up, all surplus assets, after settling the dividends and capital of any Series Preference Shares, shall be paid to the ordinary shareholders pari passu and rateably according to the number of ordinary shares held.

Ordinary shares are split into two types; "J" and "R". The only distinction between each is that the New Money "J" shareholders are entitled to nominate two directors and the New money "R" shareholders are entitled to nominate three directors.

Series preference shares are only repayable in the event of winding up. Under the terms of the articles the entitlement to dividends on preference shares ceased on 31 December 2010. The holders of these shares have the right to receive notice of, and to attend but not speak at, nor vote at, any general meeting of the company. On winding up Series Preference Shares capital is returned as a priority to any ordinary share capital.

Share capital movements during the year

During the year the issued share capital of the Company was reduced from £325,001 to £325,000 by the cancellation and extinguishment of all preference shares, each of which was fully paid up.

The amount by which the share capital was so reduced was repaid to the holders of those shares, in proportion to the number of shares cancelled, and any balance arising was credited to the profit and loss account.

Following this reduction, the issued share capital was further reduced as a result of the Company’s purchase of its own shares, comprising 60,000 ordinary New Money “J” shares of £1 each, for an aggregate consideration of £175,800.

The shares purchased were cancelled on acquisition.

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified and includes the following:

In our opinion the financial statements:

• give a true and fair view of the state of the company's affairs as at 31 March 2026 and of its profit for the year then ended;

• have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

• have been prepared in accordance with the requirements of the Companies Act 2006.

During the year there were purchases of services from DSM Soft (Pvt) Limited totalling £2,555,280 (2025: £2,246,713) resulting in a year end inter-company creditor balance of £45,754 (2025: £18,870) with DSM Soft (Pvt) Limited.

The company is a subsidiary undertaking of D.S.M. Soft Private Limited, a company incorporated in India whose registered address is No.1, 15th Cross Street, Shastri Nagar, Adyar, Chennai 600 020, India. The largest group in which the results of the company are consolidated is that headed by D.S.M. Soft Private Limited. The consolidated financial statements of this company are not available to the public. No other group financial statements include the results of the company.