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REGISTERED NUMBER: 16027278 (England and Wales)

Financial Statements

for the Period 18th October 2024 to 31st October 2025

for

DITS Group Ltd

| DITS Group Ltd (Registered number: 16027278) |

Contents of the Financial Statements

for the Period 18th October 2024 to 31st October 2025

Page |

| Company Information | 1 |

| Abridged Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| DITS Group Ltd |

Company Information

for the Period 18th October 2024 to 31st October 2025

| DIRECTORS: | Jessica Louise Williams

| Benjamin Williams

| REGISTERED OFFICE: | Malvern Hills Science Park

| Geraldine Road

| Malvern

| Worcestershire

| WR14 3SZ

| REGISTERED NUMBER: | 16027278 (England and Wales)

| ACCOUNTANTS: | The Richards Sandy Partnership

| Thorneloe House

| 25 Barbourne Road

| Worcester

| Worcestershire

| WR1 1RU

| DITS Group Ltd (Registered number: 16027278) |

Abridged Balance Sheet

31st October 2025

| Notes | £ |

| CURRENT ASSETS

| Debtors | 50,789 |  |

| Cash at bank | 9,349 |  |

60,138 |  |

| CREDITORS

| Amounts falling due within one year | 77,558 |  |

| NET CURRENT LIABILITIES | (17,420 | ) |

| TOTAL ASSETS LESS CURRENT LIABILITIES | (17,420 | ) |

| CAPITAL AND RESERVES

| Called up share capital | 2 |  |

| Retained earnings | (17,422 | ) |

(17,420 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31st October 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31st October 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.

All the members have consented to the preparation of an abridged Balance Sheet for the period ended 31st October 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17th July 2026 and were signed on its behalf by:

Jessica Louise Williams - Director

| DITS Group Ltd (Registered number: 16027278) |

Notes to the Financial Statements

for the Period 18th October 2024 to 31st October 2025

1. | STATUTORY INFORMATION

| DITS Group 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.

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.

| GOING CONCERN

| During the first period of trading the company made an initial loss, due in part to incurring initial set up costs prior to building up its customer base. As such at the period end the company had liabilities (including deferred income) in excess of assets. The directors are reasonably confident that the company will become profitable in future financial periods and also that the company is able to meet its day to day cash flow needs. The directors are prepared to provide the company with financial support if needed. On this basis the company is considered to be a going concern.

| TURNOVER

| Revenue from advertising and website management services are recognised in line with the provision of those services to the customer.

| Revenue from design services is recognised using the percentage of completion method, with percentage of completion based on estimated staff time to date compared to total expected staff time for each individual design project. Revenue billed on account in advance of the value of services provided under this method is deferred as a creditor.

| Revenue from the sale of e-mail and website hosting fees are recognised on a straight line basis over the period of service.

| Revenue from the sale of off the shelf software licences are recognised at the point of sale.

| FINANCIAL INSTRUMENTS

| The company has elected to apply the provisions of Section 11' Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

| Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account.

| Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.

| TAXATION

| Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

| 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 period 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.

| DITS Group Ltd (Registered number: 16027278) |

Notes to the Financial Statements - continued

for the Period 18th October 2024 to 31st October 2025

2. | ACCOUNTING POLICIES - continued

| OPERATING LEASE 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

| 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 period was 7 .

4. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

£ |

| Within one year | 9,240 |  |

| Between one and five years | 8,470 |  |

17,710 |  |

5. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to directors subsisted during the period ended 31st October 2025:

£ |

| Benjamin Williams and Jessica Louise Williams |

| Balance outstanding at start of period | - |  |

| Amounts advanced | 23,643 |  |

| Amounts repaid | - |  |

| Amounts written off | - |  |

| Amounts waived | - |  |

| Balance outstanding at end of period | 23,643 |  |