Company No: 10313336 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2025		2024
		£		£
				Restated - note 2
Fixed assets
Investments	4	1,268,734		1,268,734
		1,268,734		1,268,734
Current assets
Debtors	5	25		25
		25		25
Creditors: amounts falling due within one year	6	( 1,188,610)		( 1,268,110)
Net current liabilities		(1,188,585)		(1,268,085)
Total assets less current liabilities		80,149		649
Net assets		80,149		649
Capital and reserves
Called-up share capital		94		94
Profit and loss account		80,055		555
Total shareholders' funds		80,149		649

For the financial year ending 31 July 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of CheckdGroup Limited (registered number: 10313336) were approved and authorised for issue by the Board of Directors on 05 June 2026. They were signed on its behalf by:

J M Knowlson Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

CheckdGroup Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 125 Deansgate, Manchester, M3 2BY, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The financial statements have been prepared on a going concern basis. The following paragraphs set out the basis of which the directors have reached their conclusion.

The Company has net assets of £80,149 (2024: £649) at 31 July 2025. The Company relies on the continued financial support of CheckdMedia Limited, a subsidiary to enable it to continue operating and meet its liabilities as they fall due. The Company has received confirmation that this support will continue for a period of at least 12 months from the date of approval of the financial statements.

The Company currently meets its working capital requirements through loans from related parties. Based on the Company’s projections, the directors believe they have sufficient facilities to trade through the next 12 month period.

Therefore, the directors believe it is appropriate to prepare the accounts to 31 July 2024 on a going concern basis.

Prior year adjustment

In the year the directors have identified that certain payments made to directors in the subsidiary company, which had been classified as dividend distributions were payments made from directors loan accounts and not distributions to shareholders. These amounts have been reclassified in these financial statements as a prior year adjustment.

Dividend income

Dividend income from investments is recognised when the shareholders' rights to receive payment have been established (provided that it is probable that the economic benefits will flow to the Company and the amount of revenue can be measured reliably).

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

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.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders.

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

2. Prior year adjustment

In the year the directors have identified that certain payments made to directors in the subsidiary company, which had been classified as dividend distributions were payments made from directors loan accounts and not distributions to shareholders.

These amounts have been reclassified in these financial statements as a prior year adjustment. The impact of this adjustment is that both dividend income and dividend distributions were overstated by £58,108.

The profit and loss result for the year was reduced by £58,108. The net impact to the reserves was £Nil.

		As previously reported		Adjustment		As restated
Year ended 31 July 2024		£		£		£
Dividends paid		608,333		(58,108)		550,225
Dividends received		(598,333)		58,108		(540,225)
		0		0		0

3. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year.	0		0

The company has no employees, other than the directors, who did not receive any remuneration (2024: £nil).

4. Fixed asset investments

Investments in subsidiaries

	2025
	£
Cost
At 01 August 2024	1,268,734
At 31 July 2025	1,268,734
Carrying value at 31 July 2025	1,268,734
Carrying value at 31 July 2024	1,268,734

5. Debtors

	2025		2024
	£		£
Other debtors	25		25

6. Creditors: amounts falling due within one year

	2025		2024
	£		£
Amounts owed to Group undertakings	1,188,610		1,268,110

7. Financial commitments

Commitments

The rent lease agreement is held by CheckdGroup Limited on behalf of CheckdMedia Limited.