REGISTERED NUMBER: 09186680 (England and Wales)

EDYNAMIX GLOBAL LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Page

Company Information

1

Statement of Financial Position

2

to

3

Notes to the Financial Statements

4

to

8

DIRECTORS:

Mr I Nickalls

Mr S R Booth

Edynamix Bulgaria Ltd

REGISTERED OFFICE:

The Rivergreen Centre

St. Mary Lane

St. Mary Park

Morpeth

Northumberland

NE61 6BL

REGISTERED NUMBER:

09186680 (England and Wales)

ACCOUNTANTS:

Duncan & Toplis Limited

3 Princes Court

Royal Way

Loughborough

Leicestershire

LE11 5XR

FIXED ASSETS

Intangible assets

4

11,842,900

10,028,918

Property, plant and equipment

5

301,455

387,745

Investments

6

72

72

12,144,427

10,416,735

CURRENT ASSETS

Debtors

7

2,268,470

2,133,663

Cash at bank

110,650

53,289

2,379,120

2,186,952

CREDITORS

Amounts falling due within one year

8

4,010,619

2,072,674

NET CURRENT (LIABILITIES)/ASSETS

(1,631,499

)

114,278

TOTAL ASSETS LESS CURRENT LIABILITIES

10,512,928

10,531,013

CREDITORS

Amounts falling due after more than one year

9

-

(151,245

)

PROVISIONS FOR LIABILITIES

(3,030,401

)

(2,540,040

)

NET ASSETS

7,482,527

7,839,728

CAPITAL AND RESERVES

Called up share capital

11

3

3

Revaluation reserve

12

-

97,500

Retained earnings

7,482,524

7,742,225

SHAREHOLDERS' FUNDS

7,482,527

7,839,728

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 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.

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 25 June 2026 and were signed on its behalf by:

Mr S R Booth - Director

1.	STATUTORY INFORMATION

Edynamix Global 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 financial statements are presented in sterling which is the functional currency of the company and are rounded to the nearest £.

The financial statements cover the individual entity.

The significant accounting policies applied in the preparation of these financial statement are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

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.

Preparation of consolidated financial statements

The financial statements contain information about Edynamix Global Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Revenue

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Revenue is recognised upon provision of services.

Research and development costs

Research expenditure is written off to the income statement in the year in which it is incurred.

Development expenditure is written off in the same way unless the directors are satisfied as to the technical, commercial and financial viability of the individual project. In this situation, the expenditure is capitalised and amortised over ten years. The directors consider there to be a reasonable expectation of specific commercial success and of future benefits arising from the work which will more than cover the costs incurred. Furthermore, sufficient resources are available to enable the project to be completed.

Intellectual property

Intellectual property, being the amount paid for in connection with the acquisition of software and domain names, is being amortised evenly over it's estimated useful life of ten years. As with development expenditure the directors consider there to be a reasonable expectation of specific commercial success and of future benefits arising from the work which will more than cover the costs incurred.

Customer lists are being amortised evenly over it's estimated useful life of ten years.

Property, plant and equipment

Property, plant and equipment is stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

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

Fixtures and fittings

1 year straight line

Computer equipment

3 / 5 years straight line

At each reporting date fixed assets are reviewed to determine whether there is any indication that those assets have suffered an impairment loss. If there is an indication of possible impairment, the recoverable amount of any affected asset is estimated and compared with its carrying amount. If the estimated recoverable amount is lower, the carrying amount is reduced to its estimated recoverable amount, and an impairment loss is recognised immediately in the income statement.

If an impairment loss subsequently reverses, the carrying amount of the asset is increased to the revised estimate of its recoverable amount, but not in excess of the amount that would have been determined had no impairment loss been recognised for the asset in prior years. A reversal of an impairment is recognised immediately in the income statement.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

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.

The group includes a number of companies which are part of a tax group for certain aspects of the tax legislation. One of these aspects relates to group relief whereby current tax liabilities can be offset by current tax losses arising in other companies within the same tax group. Payment for group relief is made equal to the tax benefit and amounts are included within the current tax disclosures.

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.

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 20 (2024 - 17 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 October 2024

16,992,401

Additions

3,700,141

At 30 September 2025

20,692,542

AMORTISATION

At 1 October 2024

6,963,483

Charge for year

1,886,159

At 30 September 2025

8,849,642

NET BOOK VALUE

At 30 September 2025

11,842,900

At 30 September 2024

10,028,918

5.	PROPERTY, PLANT AND EQUIPMENT

Plant and

machinery

etc

£

COST

At 1 October 2024

1,103,528

Additions

135,676

Disposals

(74,695

)

At 30 September 2025

1,164,509

DEPRECIATION

At 1 October 2024

715,783

Charge for year

221,966

Eliminated on disposal

(74,695

)

At 30 September 2025

863,054

NET BOOK VALUE

At 30 September 2025

301,455

At 30 September 2024

387,745

6.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 October 2024

and 30 September 2025

72

NET BOOK VALUE

At 30 September 2025

72

At 30 September 2024

72

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

1,192

-

Amounts owed by group undertakings

55,000

35,000

Other debtors

2,212,278

2,098,663

2,268,470

2,133,663

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

9,740

6,200

Amounts owed to group undertakings

3,714,003

1,802,198

Taxation and social security

44,981

32,093

Other creditors

241,895

232,183

4,010,619

2,072,674

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other creditors

-

151,245

10.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Other loans

151,401

272,241

Net obligations under other loans are secured by fixed charges on the assets concerned.

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2024

2023

value:

£

£

1

A

£1

1

1

1

B

£1

1

1

1

C

£1

1

1

3

3

12.

RESERVES

Revaluation

reserve

£

At 1 October 2024

97,500

Deferred tax

32,500

Amortisation on revaluation

(130,000

)

At 30 September 2025

-

13.	OTHER FINANCIAL COMMITMENTS

At 30 September 2025 the company was committed to making payments which are due as follows:

2025

2024

£

£

Due in less than one year:

3,525

3,250

3,525

3,250

14.	DIRECTORS' 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

£

£

Mr I Nickalls

Balance outstanding at start of year

7,222

-

Amounts advanced

-

7,222

Amounts repaid

(7,222

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

7,222

No interest was charged on Mr I Nickalls' overdrawn director's current account. This loan is not secured and is repayable on demand.

15.	RELATED PARTY DISCLOSURES

At the year end, the company owed £77,157 (2024 - £70,998) to the directors. No interest is charged on the loans.

16.	POST BALANCE SHEET EVENTS

The aggregate amount of dividends authorised since the balance sheet date amounts to £2,511,548.