REGISTERED NUMBER: 14268586 (England and Wales)

Report of the Director and

Unaudited Financial Statements for the Year Ended 31 December 2025

for

DIGITAL STRATAGEMS LIMITED

Page

Company Information

1

Report of the Director

2

Balance Sheet

3

Notes to the Financial Statements

4

DIRECTOR:

P P Tough

SECRETARY:

P P Tough

REGISTERED OFFICE:

153-155 London Road

Hemel Hempstead

Hertfordshire

HP3 9SQ

REGISTERED NUMBER:

14268586 (England and Wales)

The director presents his report with the financial statements of the company for the year ended 31 December 2025.

PRINCIPAL ACTIVITY

The principal activity of the company in the year under review was that of computer consultancy activities.

DIRECTOR

P P Tough held office during the whole of the period from 1 January 2025 to the date of this report.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

P P Tough - Director

20 July 2026

FIXED ASSETS

Tangible assets

4

2,493

6,595

Investments

5

-

790

2,493

7,385

CURRENT ASSETS

Debtors

6

16,631

37,391

Cash at bank

29,962

31,838

46,593

69,229

CREDITORS

Amounts falling due within one year

7

134,296

136,687

NET CURRENT LIABILITIES

(87,703

)

(67,458

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(85,210

)

(60,073

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(85,310

)

(60,173

)

(85,210

)

(60,073

)

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 20 July 2026 and were signed by:

P P Tough - Director

1.	STATUTORY INFORMATION

Digital Stratagems 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.

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.

Turnover

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

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Going concern

The accounts have been drawn up on a going concern basis, as explained in note 9.

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Camera

Computer

equipment

equipment

Totals

£

£

£

COST

At 1 January 2025

and 31 December 2025

3,297

7,346

10,643

DEPRECIATION

At 1 January 2025

840

3,208

4,048

Charge for year

1,644

2,458

4,102

At 31 December 2025

2,484

5,666

8,150

NET BOOK VALUE

At 31 December 2025

813

1,680

2,493

At 31 December 2024

2,457

4,138

6,595

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertaking

£

COST

At 1 January 2025

790

Disposals

(790

)

At 31 December 2025

-

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

790

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

15,030

20,400

Other debtors

1,601

16,991

16,631

37,391

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

98

206

Taxation and social security

9,068

16,964

Other creditors

125,130

119,517

134,296

136,687

8.	RELATED PARTY DISCLOSURES

During the period, services of £51,803 (2024: £164,197) were provided by Digital Stratagems Morocco LLC, a wholly owned subsidiary of Digital Stratagems Ltd.

This subsidiary was sold during the period.

Included within other creditors is an amount owing to the director at the balance sheet date of £123,630 (2024: £118,257). During the period, the director lent £16,500 (2024: £87,477) to the company, upon which interest charged was nil (2024: nil). There are no terms set upon the loan other than that the director has agreed not to seek repayment unless the company can afford to do so.

9.	GOING CONCERN

The company continues to be supported by the director. As such, the accounts have been prepared as a going concern. Details of the amounts loaned by the director are included in the above note.