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COMPANY REGISTRATION NUMBER: 03286406

Comm-Tech Voice & Data Limited

Financial Statements

31 March 2026

Comm-Tech Voice & Data Limited

Financial Statements

Year ended 31 March 2026

Contents | Page

Director's report | 1

Director's responsibilities statement | 2

Independent auditor's report to the members | 3

Statement of income and retained earnings | 8

Statement of financial position | 9

Notes to the financial statements | 10

Comm-Tech Voice & Data Limited

Director's Report

Year ended 31 March 2026
The director presents his report and the financial statements of the company for the year ended 31 March 2026 .
Principal activities
The principal activity of the company during the year was that of a business telecommunications specialist and retail, wholesale and maintenance of mobile phone and computer equipment.
Directors
The directors who served the company during the year were as follows:

Mr J C Millar |
Mr T Dass | (Resigned 15 July 2025)

Auditor
Each of the persons who is a director at the date of approval of this report confirms that:
- so far as they are aware, there is no relevant audit information of which the company's auditor is unaware; and - they have taken all steps that they ought to have taken as a director to make themselves aware of any relevant audit information and to establish that the company's auditor is aware of that information.
Small company provisions
This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.
This report was approved by the board of directors on 9 July 2026 and signed on behalf of the board by:

Mr J C Millar |
Director |

Registered office:
Technology Centre
40 Vulcan Road South
Norwich
Norfolk
NR6 6AF

Comm-Tech Voice & Data Limited

Director's Responsibilities Statement

Year ended 31 March 2026
The director is responsible for preparing the director's report and the financial statements in accordance with applicable law and regulations. Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless he is satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period. In preparing these financial statements, the director is required to: - select suitable accounting policies and then apply them consistently; - make judgments and accounting estimates that are reasonable and prudent; - prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business. The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Comm-Tech Voice & Data Limited

Independent Auditor's Report to the Members of Comm-Tech Voice & Data Limited

Year ended 31 March 2026
Opinion
We have audited the financial statements of Comm-Tech Voice & Data Limited (the 'company') for the year ended 31 March 2026 which comprise the statement of income and retained earnings, statement of financial position and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). 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; - have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the director's use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the director with respect to going concern are described in the relevant sections of this report.
Other information
The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. The director is responsible for the other information. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.
Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
- the information given in the director's report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
- the director's report has been prepared in accordance with applicable legal requirements.
Matters on which we are required to report by exception
In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the director's report. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion: - adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or - the financial statements are not in agreement with the accounting records and returns; or - certain disclosures of director's remuneration specified by law are not made; or - we have not received all the information and explanations we require for our audit; or - the director was not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies' exemptions in preparing the director's report and from the requirement to prepare a strategic report.
Responsibilities of the director
As explained more fully in the director's responsibilities statement, the director is responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the director determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the director is responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the director either intends to liquidate the company or to cease operations, or has no realistic alternative but to do so.
Auditor's responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below: Capability of the audit in detecting irregularities, including fraud The objectives of our audit are to identify and assess the risks of material misstatement of the financial statements due to fraud or error; to obtain sufficient appropriate audit evidence regarding the assessed risks of material misstatement due to fraud or error; and to respond appropriately to those risks. Based on our understanding of the company and industry, and through discussion with the directors and other management (as required by auditing standards), we identified that the principal risks of non-compliance with laws and regulations. We considered the extent to which noncompliance might have a material effect on the financial statements. We also considered those laws and regulations that have a direct impact on the preparation of the financial statements such as the Companies Act 2006 and taxation. We communicated identified laws and regulations throughout our team and remained alert to any indications of non-compliance throughout the audit. We evaluated management's incentives and opportunities for fraudulent manipulation of the financial statements (including the risk of override of controls), and determined that the principal risks were related to posting inappropriate journal entries to increase revenue or reduce expenditure. Audit procedures performed by the engagement team included: - Discussions with management and assessment of known or suspected instances of non-compliance with laws and regulations (including health and safety) and fraud; and - Assessment of identified fraud risk factors; and - Challenging assumptions and judgements made by management in its significant accounting estimates; and - Confirmation of related parties with management, and review of transactions throughout the period to identify any previously undisclosed transactions with related parties outside the normal course of business; and - Review of significant and unusual transactions and evaluation of the underlying financial rationale supporting the transaction; and - Performing analytical procedures with automated data analytics tools to identify any unusual or unexpected relationships, including related party transactions, that may indicate risks of material misstatement due to fraud; and - Identifying and testing journal entries, in particular any manual entries made at the year end for financial statement preparation; and - Physical safeguarding controls for stock have been reviewed to ensure they are adequate for the business. There are inherent limitations in the audit procedures described above and the further removed non-compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely we would become aware of it. Also, the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentations, or through collusion. As part of an audit in accordance with ISAs (UK), we exercise professional judgment and maintain professional scepticism throughout the audit. We also: - Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. - Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the internal control. - Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the director. - Conclude on the appropriateness of the director's use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the company's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the company to cease to continue as a going concern. - Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditors' Report.
Use of our report
This report is made solely to the company's members, as a body, in accordance with chapter 3 of part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Hemal Doshi
(Senior Statutory Auditor)

For and on behalf of
RDH Accountants Limited
Chartered Certified Accountants & statutory auditor
21 High Street
Harrow on the Hill
Middlesex
HA1 3HT

9 July 2026

Comm-Tech Voice & Data Limited

Statement of Income and Retained Earnings

Year ended 31 March 2026

| 2026 | 2025
Note | £ | £
Turnover | 8,075,008 | 7,488,919

Cost of sales | 4,500,304 | 4,511,930
| ------------ | ------------
Gross profit | 3,574,704 | 2,976,989

Distribution costs | 8,854 | 8,977
Administrative expenses | 1,608,281 | 1,568,180
| ------------ | ------------
Operating profit | 1,957,569 | 1,399,832

Other interest receivable and similar income | 24,370 | –
|  | ------------ | ------------
Profit before taxation | 6 | 1,981,939 | 1,399,832

Tax on profit | 502,687 | 354,992
| ------------ | ------------
Profit for the financial year and total comprehensive income | 1,479,252 | 1,044,840
| ------------ | ------------

Dividends paid and payable | ( 1,825,000) | –

Retained earnings at the start of the year | 2,159,507 | 1,114,667
| ------------ | ------------
Retained earnings at the end of the year | 1,813,759 | 2,159,507
| ------------ | ------------

All the activities of the company are from continuing operations.

Comm-Tech Voice & Data Limited

Statement of Financial Position

31 March 2026

| 2026 | 2025
Note | £ | £

Fixed assets

Intangible assets | 7 | 96,732 | 96,557
Tangible assets | 8 | 52,920 | 66,352
| --------- | ---------
| 149,652 | 162,909

Current assets

Stocks | 40,382 | 25,685
Debtors | 9 | 1,427,641 | 2,556,452
Cash at bank and in hand | 1,557,279 | 450,255
| ------------ | ------------
| 3,025,302 | 3,032,392

Prepayments and accrued income | 227,695 | 271,207

Creditors: amounts falling due within one year | 10 | 1,357,620 | 996,997
| ------------ | ------------
Net current assets | 1,895,377 | 2,306,602
| ------------ | ------------
Total assets less current liabilities | 2,045,029 | 2,469,511

Provisions | 15,161 | 15,320

Accruals and deferred income | 196,109 | 274,684
| ------------ | ------------
Net assets | 1,833,759 | 2,179,507
| ------------ | ------------

Capital and reserves

Called up share capital | 13,334 | 13,334
Capital redemption reserve | 6,666 | 6,666
Profit and loss account | 1,813,759 | 2,159,507
| ------------ | ------------
Shareholders funds | 1,833,759 | 2,179,507
| ------------ | ------------

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
These financial statements were approved by the board of directors and authorised for issue on 9 July 2026 , and are signed on behalf of the board by:

Mr J C Millar |
Director |

Company registration number: 03286406

Comm-Tech Voice & Data Limited

Notes to the Financial Statements

Year ended 31 March 2026
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Technology Centre, 40 Vulcan Road South, Norwich, NR6 6AF, Norfolk.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
1 Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
2 Revenue recognition
Sale of Goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: - the Company has transferred the significant risks and rewards of ownership to the buyer; - the amount of revenue can be measured reliably; - it is probable that the Company will receive the consideration due under the transaction; and - the costs incurred or to be incurred in respect of the transaction can be measured reliably - the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; Rendering of Services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: - the amount of revenue can be measured reliably; - it is probable that the Company will receive the consideration due under the contract; - the costs incurred and the stage of completion of the contract at the end of the reporting period can be measured reliably;
3 Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
4 Goodwill
Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight-line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years.
5 Intangible assets
Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses. Any intangible assets carried at revalued amounts, are recorded at the fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses. Intangible assets acquired as part of a business combination are only recognised separately from goodwill when they arise from contractual or other legal rights, are separable, the expected future economic benefits are probable and the cost or value can be measured reliably.
6 Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

| Goodwill | - | 2 years
| Patents, trademarks and licences | - | 10 years

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
7 Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
8 Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Long leasehold property | - | Over the period of the lease
| Plant and machinery | - | 10% - 20%

9 Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
10 Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
11 Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.
12 Financial instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
13 Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
4. Auditor's remuneration

| 2026 | 2025
| £ | £
Fees payable for the audit of the financial statements | 9,500 | 9,500
| ------- | -------

5. Employee numbers
The average number of persons employed by the company during the year amounted to 43 (2025: 35 ).
6. Profit before taxation
Profit before taxation is stated after charging:

| 2026 | 2025
| £ | £
Amortisation of intangible assets | 54,825 | 34,200
Depreciation of tangible assets | 22,351 | 22,134
| -------- | --------

7. Intangible assets

| Goodwill | Patents, trademarks and licences | Total
| £ | £ | £
Cost |  |  |
At 1 April 2025 | – | 404,550 | 404,550
Additions | 55,000 | – | 55,000
| -------- | --------- | ---------
At 31 March 2026 | 55,000 | 404,550 | 459,550
| -------- | --------- | ---------
Amortisation |  |  |
At 1 April 2025 | – | 307,993 | 307,993
Charge for the year | 20,625 | 34,200 | 54,825
| -------- | --------- | ---------
At 31 March 2026 | 20,625 | 342,193 | 362,818
| -------- | --------- | ---------
Carrying amount |  |  |
At 31 March 2026 | 34,375 | 62,357 | 96,732
| -------- | --------- | ---------
At 31 March 2025 | – | 96,557 | 96,557
| -------- | --------- | ---------

8. Tangible assets

| Long leasehold property | Plant and machinery | Total
| £ | £ | £
Cost |  |  |
At 1 April 2025 | 85,112 | 59,051 | 144,163
Additions | – | 10,038 | 10,038
Disposals | – | ( 3,406) | ( 3,406)
| -------- | -------- | ---------
At 31 March 2026 | 85,112 | 65,683 | 150,795
| -------- | -------- | ---------
Depreciation |  |  |
At 1 April 2025 | 49,676 | 28,135 | 77,811
Charge for the year | 12,737 | 9,614 | 22,351
Disposals | – | ( 2,287) | ( 2,287)
| -------- | -------- | ---------
At 31 March 2026 | 62,413 | 35,462 | 97,875
| -------- | -------- | ---------
Carrying amount |  |  |
At 31 March 2026 | 22,699 | 30,221 | 52,920
| -------- | -------- | ---------
At 31 March 2025 | 35,436 | 30,916 | 66,352
| -------- | -------- | ---------

9. Debtors

| 2026 | 2025
| £ | £
Trade debtors | 840,818 | 540,376
Amounts owed by group undertakings and undertakings in which the company has a participating interest | 200,000 | –
Other debtors | 386,823 | 2,016,076
| ------------ | ------------
| 1,427,641 | 2,556,452
| ------------ | ------------

10. Creditors: amounts falling due within one year

| 2026 | 2025
| £ | £
Trade creditors | 308,542 | 340,240
Amounts owed to group undertakings and undertakings in which the company has a participating interest | 210,812 | –
Corporation tax | 502,687 | 354,992
Social security and other taxes | 271,674 | 223,130
Other creditors | 63,905 | 78,635
| ------------ | ---------
| 1,357,620 | 996,997
| ------------ | ---------

11. Related party transactions
Included within other debtors is £200,000 (2025: £ Nil) due from Your.Cloud UK Holding Limited, where Your.Cloud UK Holding Limited is the shareholder.
12. Controlling party
The company's immediate parent is Your.Cloud UK Holding Limited, a company incorporated in England & Wales, with registered office at Two Snowhill, Snow Hill Queensway, Birmingham, B4 6GA, England.