XDC Autonomous Solutions Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 16286854

		31 March 2026
	Notes	£	£
FIXED ASSETS
Intangible Assets	4		63,023
Tangible Assets	5		70,330

			133,353
CURRENT ASSETS
Stocks	6	58,547
Debtors	7	692
Cash at bank and in hand		101,983

		161,222
Creditors: Amounts Falling Due Within One Year	8	(68,949 )

NET CURRENT ASSETS (LIABILITIES)			92,273

TOTAL ASSETS LESS CURRENT LIABILITIES			225,626

Creditors: Amounts Falling Due After More Than One Year	9		(26,426 )

NET ASSETS			199,200

CAPITAL AND RESERVES
Called up share capital	11		100
Profit and Loss Account			199,100

SHAREHOLDERS' FUNDS			199,200

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XDC Autonomous Solutions Ltd

Balance Sheet (continued)

As At 31 March 2026

For the period ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

M Murray

Director

29th July 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

XDC Autonomous Solutions Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 16286854 . The registered office is 9 Laurel Drive, Aston-On-Trent, Derby, DE72 2DP.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of 10 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% on reducing balance
Motor Vehicles	25% on reducing balance
Fixtures & Fittings	25% on reducing balance
Computer Equipment	25% on reducing balance

2.5. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.6. Stocks and Work in Progress

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.7. Taxation

Corporation tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

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XDC Autonomous Solutions Ltd

Notes to the Financial Statements (continued)

For the Period 3 March 2025 to 31 March 2026

3. Average Number of Employees

Average number of employees, including directors, during the period was: 4

4. Intangible Assets

	Goodwill
	£
Cost
As at 3 March 2025	-
Additions	67,525

As at 31 March 2026	67,525

Amortisation
As at 3 March 2025	-
Provided during the period	4,502

As at 31 March 2026	4,502

Net Book Value
As at 31 March 2026	63,023

As at 3 March 2025	-

5. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 3 March 2025	-	-	-	-	-
Additions	40,281	37,719	826	5,079	83,905

As at 31 March 2026	40,281	37,719	826	5,079	83,905

Depreciation
As at 3 March 2025	-	-	-	-	-
Provided during the period	8,070	4,643	224	638	13,575

As at 31 March 2026	8,070	4,643	224	638	13,575

Net Book Value
As at 31 March 2026	32,211	33,076	602	4,441	70,330

As at 3 March 2025	-	-	-	-	-

6. Stocks

	31 March 2026
	£
Stock	58,547

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XDC Autonomous Solutions Ltd

Notes to the Financial Statements (continued)

For the Period 3 March 2025 to 31 March 2026

7. Debtors

	31 March 2026
	£
Due within one year
Other debtors	692

8. Creditors: Amounts Falling Due Within One Year

	31 March 2026
	£
Net obligations under finance lease and hire purchase contracts	6,342
Trade creditors	7,676
Other creditors	534
Taxation and social security	54,397

	68,949

9. Creditors: Amounts Falling Due After More Than One Year

	31 March 2026
	£
Net obligations under finance lease and hire purchase contracts	26,426

10. Obligations Under Finance Leases and Hire Purchase

	31 March 2026
	£
The future minimum finance lease payments are as follows:
Not later than one year	6,342
Later than one year and not later than five years	26,426

	32,768

	32,768

11. Share Capital

	31 March 2026
	£
Allotted, Called up and fully paid	100

12. Related Party Transactions

As at the year end the company owed the directors £534.

13. Ultimate Controlling Party

The company's ultimate controlling party is the directors by virtue of their ownership of 100% of the issued share capital in the company.

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