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REGISTERED NUMBER: 06928066 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

GRAPHITE DIGITAL LIMITED

GRAPHITE DIGITAL LIMITED (REGISTERED NUMBER: 06928066) |

Contents of the Financial Statements

for the year ended 30 September 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| GRAPHITE DIGITAL LIMITED |

Company Information

for the year ended 30 September 2025

| DIRECTOR: | R P Verheul

| REGISTERED OFFICE: | Office UG.07 Runway East

| York and Elder Works

| 50 New England Street

| Brighton

| Brighton

| BN1 4AW

| REGISTERED NUMBER: | 06928066 (England and Wales)

| ACCOUNTANTS: | Plus Accounting

| Chartered Accountants

| Preston Park House

| South Road

| Brighton

| East Sussex

| BN1 6SB

GRAPHITE DIGITAL LIMITED (REGISTERED NUMBER: 06928066) |

Balance Sheet

30 September 2025

2025 | 2024 |

| Notes | £ | £

FIXED ASSETS

Tangible assets | 4 | 22,692 |  | 12,396 |  |

CURRENT ASSETS

Debtors | 5 | 839,432 |  | 685,218 |  |

Cash at bank | 2,158,596 |  | 1,858,628 |  |

2,998,028 |  | 2,543,846 |  |

CREDITORS

Amounts falling due within one year | 6 | (528,095 | ) | (383,550 | ) |

NET CURRENT ASSETS | 2,469,933 |  | 2,160,296 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2,492,625 |  | 2,172,692 |  |

PROVISIONS FOR LIABILITIES | 7 | (5,673 | ) | (3,099 | ) |

NET ASSETS | 2,486,952 |  | 2,169,593 |  |

CAPITAL AND RESERVES

Called up share capital | 8 | 1 |  | 1 |  |

Share premium | 31,711 |  | 31,711 |  |

Capital redemption reserve | 2 |  | 2 |  |

Retained earnings | 2,455,238 |  | 2,137,879 |  |

SHAREHOLDERS' FUNDS | 2,486,952 |  | 2,169,593 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

GRAPHITE DIGITAL LIMITED (REGISTERED NUMBER: 06928066) |

Balance Sheet - continued

30 September 2025

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 director and authorised for issue on 3 June 2026 and were signed by:

R P Verheul - Director

GRAPHITE DIGITAL LIMITED (REGISTERED NUMBER: 06928066) |

Notes to the Financial Statements

for the year ended 30 September 2025

1. | STATUTORY INFORMATION

| Graphite Digital 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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.

| Significant judgements and estimates

| Preparation of the financial statements requires management to make significant judgements and estimates and these estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

| The items in the financial statements where these judgements and estimates have been made include the useful economic life of tangible fixed assets and the depreciation of these assets.

| Turnover

| Turnover represents the fair value of consideration received or receivable net of VAT and trade discounts. Revenue from the sale of services is recognised at the point of sale.

| Tangible fixed assets

| Tangible fixed assets are stated at cost (or deemed cost) less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended by management.

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

| Office equipment |  | - 3 years on cost |  |

| Impairment policy

| At each balance sheet date, the company reviews the carrying amount of its assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any.

| Financial instruments

| 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 entity after deducting all of its financial liabilities.

| 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 balance sheet date.

GRAPHITE DIGITAL LIMITED (REGISTERED NUMBER: 06928066) |

Notes to the Financial Statements - continued

for the year ended 30 September 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| 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 plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid, the company has no further payment obligations.

| The contributions are recognised as an expense in the Income Statement when they fall due. Amounts not paid are shown in accruals as a liability on the Balance Sheet. The assets of the plan are held separately from the company in independently administered funds.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 25 (2024 - 23 ) .

4. | TANGIBLE FIXED ASSETS

Office |

equipment |

| £

| COST

| At 1 October 2024 | 104,800 |  |

| Additions | 19,325 |  |

| Disposals | (13,184 | ) |

| At 30 September 2025 | 110,941 |  |

| DEPRECIATION

| At 1 October 2024 | 92,404 |  |

| Charge for year | 9,029 |  |

| Eliminated on disposal | (13,184 | ) |

| At 30 September 2025 | 88,249 |  |

| NET BOOK VALUE

| At 30 September 2025 | 22,692 |  |

| At 30 September 2024 | 12,396 |  |

GRAPHITE DIGITAL LIMITED (REGISTERED NUMBER: 06928066) |

Notes to the Financial Statements - continued

for the year ended 30 September 2025

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

2025 | 2024 |

| £ | £

| Trade debtors | 469,408 |  | 389,549 |  |

| Other debtors | 370,024 |  | 295,669 |  |

839,432 |  | 685,218 |  |

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

2025 | 2024 |

| £ | £

| Trade creditors | 50,093 |  | 48,130 |  |

| Taxation and social security | 346,342 |  | 231,348 |  |

| Other creditors | 131,660 |  | 104,072 |  |

528,095 |  | 383,550 |  |

7. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

| £ | £

| Deferred tax | 5,673 |  | 3,099 |  |

Deferred tax |

| £

| Balance at 1 October 2024 | 3,099 |  |

| Provided during year | 2,574 |  |

| Balance at 30 September 2025 | 5,673 |  |

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

value: |  | £ | £

| 1,000,000 | Ordinary | 0.001p | 1 |  | 1 |  |

9. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 30 September 2025 and 30 September 2024:

2025 | 2024 |

| £ | £

| R P Verheul

| Balance outstanding at start of year | 202,651 |  | - |  |

| Amounts advanced | 1,497 |  | 202,651 |  |

| Amounts repaid | (202,656 | ) | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 1,492 |  | 202,651 |  |

GRAPHITE DIGITAL LIMITED (REGISTERED NUMBER: 06928066) |

Notes to the Financial Statements - continued

for the year ended 30 September 2025

9. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES - continued

| This loan is repayable on demand and £1,497 (2024: £2,651) of interest is charged at HMRC's official interest rate of 2.25% from 01/10/2024 - 05/04/2025, and 3.75% from 06/04/2025 onwards.