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REGISTERED NUMBER: 08002265 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31ST MARCH 2026 |

| FOR |

| DIGLU LIMITED |

| DIGLU LIMITED (REGISTERED NUMBER: 08002265) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2026

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| DIGLU LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31ST MARCH 2026

| DIRECTOR: | M Whyatt

| REGISTERED OFFICE: | 17 Moor Park Avenue

| Preston

| Lancashire

| PR1 6AS

| REGISTERED NUMBER: | 08002265 (England and Wales)

| ACCOUNTANTS: | SBCA Chartered Accountants

| 17 Moor Park Avenue

| Preston

| Lancashire

| PR1 6AS

| DIGLU LIMITED (REGISTERED NUMBER: 08002265) |

BALANCE SHEET

31ST MARCH 2026

| 31.3.26 |  | 31.3.25

| Notes | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 574 |  | 206 |  |

574 |  | 206 |  |

CURRENT ASSETS

Debtors | 6 | 1,518 |  | 1,261 |  |

Cash at bank | 10,902 |  | 3,943 |  |

12,420 |  | 5,204 |  |

CREDITORS

Amounts falling due within one year | 7 | (11,359 | ) | (9,465 | ) |

NET CURRENT ASSETS/(LIABILITIES) | 1,061 |  | (4,261 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,635 |  | (4,055 | ) |

PROVISIONS FOR LIABILITIES | 8 | - |  | (39 | ) |

NET ASSETS/(LIABILITIES) | 1,635 |  | (4,094 | ) |

CAPITAL AND RESERVES

Called up share capital | 9 | 10 |  | 10 |  |

Retained earnings | 10 | 1,625 |  | (4,104 | ) |

SHAREHOLDERS' FUNDS | 1,635 |  | (4,094 | ) |

| DIGLU LIMITED (REGISTERED NUMBER: 08002265) |

BALANCE SHEET - continued

31ST MARCH 2026

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2026 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.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 24th July 2026 and were signed by:

M Whyatt - Director

| DIGLU LIMITED (REGISTERED NUMBER: 08002265) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2026

1. | STATUTORY INFORMATION

| Diglu 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.

| Items included in the financial statements of the company are measured using the currency of the primary economic environment in which the company operates (the "functional currency").

| The functional currency of the company, and the currency in which the financial statements are presented (the "presentational currency"), is 'Pounds Sterling' (£) rounded to the nearest single unit of currency.

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

| The accounts have been prepared on a going concern basis as the Director has confirmed that they will continue to support the company to enable it to meet its obligations as they fall due.

| The company therefore continues to adopt the going concern basis in preparing its financial

| statements.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are

| measured at cost less any accumulated amortisation and any accumulated impairment losses. The Goodwill has been fully amortised.

| Tangible fixed assets

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

| Computer equipment | - | 33% on cost

| DIGLU LIMITED (REGISTERED NUMBER: 08002265) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST MARCH 2026

2. | ACCOUNTING POLICIES - continued

| 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.

| Basic financial assets:

| Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future cash flows discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

| Classification of financial liabilities:

| 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.

| Basic financial liabilities:

| Basic financial liabilities, including creditors and bank loans, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of future cash flows discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

| Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if the payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest rate method.

| Taxation

| Taxation for the year 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.

| DIGLU LIMITED (REGISTERED NUMBER: 08002265) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST MARCH 2026

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.

| 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 1 (2025 - 1 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1st April 2025

| and 31st March 2026 | 28,535 |  |

| AMORTISATION

| At 1st April 2025

| and 31st March 2026 | 28,535 |  |

| NET BOOK VALUE

| At 31st March 2026 | - |  |

| At 31st March 2025 | - |  |

| DIGLU LIMITED (REGISTERED NUMBER: 08002265) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST MARCH 2026

5. | TANGIBLE FIXED ASSETS

| Computer

| equipment

£ |

| COST

| At 1st April 2025 | 6,148 |  |

| Additions | 666 |  |

| Disposals | (656 | ) |

| At 31st March 2026 | 6,158 |  |

| DEPRECIATION

| At 1st April 2025 | 5,942 |  |

| Charge for year | 298 |  |

| Eliminated on disposal | (656 | ) |

| At 31st March 2026 | 5,584 |  |

| NET BOOK VALUE

| At 31st March 2026 | 574 |  |

| At 31st March 2025 | 206 |  |

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

| 31.3.26 |  | 31.3.25

£ | £ |

| Trade debtors | 780 |  | 1,097 |  |

| Other debtors | 738 |  | 164 |  |

1,518 |  | 1,261 |  |

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

| 31.3.26 |  | 31.3.25

£ | £ |

| Taxation and social security | 956 |  | 547 |  |

| Other creditors | 10,403 |  | 8,918 |  |

11,359 |  | 9,465 |  |

| DIGLU LIMITED (REGISTERED NUMBER: 08002265) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST MARCH 2026

8. | PROVISIONS FOR LIABILITIES

| 31.3.26 |  | 31.3.25

£ | £ |

| Deferred tax

| Tax losses carried forward | (109 | ) | - |  |

| Deferred tax | 109 |  | 39 |  |

- |  | 39 |  |

| Deferred |

| tax |

£ |

| Balance at 1st April 2025 | 39 |  |

| Provided during year | (39 | ) |

| Balance at 31st March 2026 | - |  |

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.3.26 |  | 31.3.25

| value: | £ | £ |

| 10 | Ordinary | £1 | 10 |  | 10 |  |

10. | RESERVES

| Retained

| earnings

£ |

| At 1st April 2025 | (4,104 | ) |

| Profit for the year | 6,229 |  |

| Dividends | (500 | ) |

| At 31st March 2026 | 1,625 |  |