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REGISTERED NUMBER: 09969852 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Digitec Limited

Digitec Limited (Registered number: 09969852)

Contents of the Financial Statements

for the Year Ended 31 March 2026

Page |

Company Information | 1 |

Statement of Financial Position | 2 |

Notes to the Financial Statements | 4 |

Digitec Limited

Company Information

for the Year Ended 31 March 2026

| DIRECTORS: | S M Lawson

| C Simpson

| N M Wojtas

| REGISTERED OFFICE: | 74 Leeds Road

| Wakefield

| West Yorkshire

| WF1 2QF

| REGISTERED NUMBER: | 09969852 (England and Wales)

| ACCOUNTANTS: | The Sanders Partnership

| Chartered Accountants

| 19 King Street

| The Civic Quarter

| Wakefield

| West Yorkshire

| WF1 2SQ

Digitec Limited (Registered number: 09969852)

Statement of Financial Position

31 March 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 10,103 |  | 13,828 |  |

CURRENT ASSETS

Stocks | 188,836 |  | 150,178 |  |

Debtors | 5 | 656,065 |  | 463,359 |  |

Cash at bank | 241,804 |  | 127,028 |  |

1,086,705 |  | 740,565 |  |

CREDITORS

Amounts falling due within one year | 6 | 802,939 |  | 567,846 |  |

NET CURRENT ASSETS | 283,766 |  | 172,719 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 293,869 |  | 186,547 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (219,327 | ) | (280,854 | ) |

PROVISIONS FOR LIABILITIES | (3,763 | ) | (4,950 | ) |

NET ASSETS/(LIABILITIES) | 70,779 |  | (99,257 | ) |

CAPITAL AND RESERVES

Called up share capital | 8 | 300 |  | 300 |  |

Retained earnings | 9 | 70,479 |  | (99,557 | ) |

SHAREHOLDERS' FUNDS | 70,779 |  | (99,257 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Digitec Limited (Registered number: 09969852)

Statement of Financial Position - continued

31 March 2026

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 May 2026 and were signed on its behalf by:

S M Lawson - Director

N M Wojtas - Director

Digitec Limited (Registered number: 09969852)

Notes to the Financial Statements

for the Year Ended 31 March 2026

1. | STATUTORY INFORMATION

| Digitec 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.

| The directors have considered the company’s financial position and its expected future performance for a period of at least twelve months from the date of approval of these financial statements. In making their assessment, the directors have considered the company’s profitability, cash flow forecasts, available cash resources, expected working capital requirements and the timing of settlement of liabilities as they fall due.

| The directors acknowledge that the company has material creditor balances, including taxation and social security liabilities, and have taken these into account in their assessment.

| Based on their assessment, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, the financial statements have been prepared on the going concern basis.

| Turnover

| Turnover represents amounts receivable for goods and services supplied in the normal course of business, excluding value added tax, discounts, rebates and other sales taxes.

| Turnover from the sale of equipment is recognised when the equipment has been delivered and installed, being the point at which the significant risks and rewards of ownership have passed to the customer and the company has fulfilled its performance obligations.

| Turnover from service contracts is recognised over the period of the contract to which the services relate. Amounts invoiced in advance of the relevant service period are deferred and recognised as turnover over the period in which the services are provided.

| Turnover from software contracts is recognised over the period of the contract or licence to which the software relates. Amounts invoiced in advance are deferred and released to turnover over the relevant contract period.

| Commission income is recognised when the company becomes entitled to the income, provided the amount can be measured reliably and receipt is reasonably certain.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Fixtures and fittings | - | 25% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Computer equipment | - | 33% on cost

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 statement of financial position date.

Digitec Limited (Registered number: 09969852)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

2. | ACCOUNTING POLICIES - continued

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

| Hire purchase and 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.

| Provisions

| Provisions are only set up where it is probable that a present obligation exists as a result of an event prior to the balance sheet and that a payment will be required in settlement that can be estimated reliably.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 13 (2025 - 11 ) .

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Motor |  | Computer |

| fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 April 2025

| and 31 March 2026 | 9,088 |  | 36,766 |  | 10,380 |  | 56,234 |  |

| DEPRECIATION

| At 1 April 2025 | 7,803 |  | 25,819 |  | 8,784 |  | 42,406 |  |

| Charge for year | 321 |  | 2,606 |  | 798 |  | 3,725 |  |

| At 31 March 2026 | 8,124 |  | 28,425 |  | 9,582 |  | 46,131 |  |

| NET BOOK VALUE

| At 31 March 2026 | 964 |  | 8,341 |  | 798 |  | 10,103 |  |

| At 31 March 2025 | 1,285 |  | 10,947 |  | 1,596 |  | 13,828 |  |

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

2026 | 2025 |

£ | £ |

| Trade debtors | 112,181 |  | 39,515 |  |

| Other debtors | 543,884 |  | 423,844 |  |

656,065 |  | 463,359 |  |

Digitec Limited (Registered number: 09969852)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

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

2026 | 2025 |

£ | £ |

| Bank loans and overdrafts | 1,667 |  | 10,000 |  |

| Trade creditors | 142,539 |  | 93,046 |  |

| Taxation and social security | 338,228 |  | 54,377 |  |

| Other creditors | 320,505 |  | 410,423 |  |

802,939 |  | 567,846 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2026 | 2025 |

£ | £ |

| Bank loans | - |  | 1,667 |  |

| Other creditors | 219,327 |  | 279,187 |  |

219,327 |  | 280,854 |  |

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2026 | 2025 |

| value: | £ | £ |

| 100,000 | Ordinary | 0.1p | 100 |  | 100 |  |

| 51,000 | 'A' Ordinary | 0.1p | 51 |  | 51 |  |

| 49,000 | 'B' Ordinary | 0.1p | 49 |  | 49 |  |

| 51,000 | 'C' Ordinary | 0.1p | 51 |  | 51 |  |

| 49,000 | 'D' Ordinary | 0.1p | 49 |  | 49 |  |

300 |  | 300 |  |

9. | RESERVES

| Retained

| earnings

£ |

| At 1 April 2025 | (99,557 | ) |

| Profit for the year | 304,997 |  |

| Dividends | (134,961 | ) |

| At 31 March 2026 | 70,479 |  |

10. | OTHER FINANCIAL COMMITMENTS

| At 31st March 2026 the company had financial commitments not provided for in the financial statements totalling £63,005 (2025: £59,579). £18,900 of this related to property (2025 - £44,100) and £44,105 related to motor vehicles (2025 - £15,479).

Digitec Limited (Registered number: 09969852)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

11. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to directors subsisted during the years ended 31 March 2026 and 31 March 2025:

2026 | 2025 |

£ | £ |

| S M Lawson

| Balance outstanding at start of year | 185,489 |  | 121,295 |  |

| Amounts advanced | 68,527 |  | 64,194 |  |

| Amounts repaid | (73,552 | ) | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 180,464 |  | 185,489 |  |

| C Simpson

| Balance outstanding at start of year | 794 |  | 794 |  |

| Amounts repaid | - |  | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 794 |  | 794 |  |

| N M Wojtas

| Balance outstanding at start of year | 196,413 |  | 145,968 |  |

| Amounts advanced | 69,151 |  | 50,445 |  |

| Amounts repaid | (74,658 | ) | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 190,906 |  | 196,413 |  |

| Interest has been charged at 3.75% (2025: 2.25%) and the loans are repayable on demand.

12. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is S M Lawson.