REGISTERED NUMBER: 14486360 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

FOR

DSIGNED LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

D P N McMillan

REGISTERED OFFICE:

102 Manor Way

Deeping St James

Peterborough

Cambridgeshire

PE6 8PY

REGISTERED NUMBER:

14486360 (England and Wales)

ACCOUNTANTS:

TC Group

1st Floor

5-7 Portugal Place

Cambridge

Cambridgeshire

CB5 8AF

FIXED ASSETS

Tangible assets

5

32,023

42,842

CURRENT ASSETS

Debtors

6

24,553

73,062

Cash and cash equivalents

87,048

35,250

111,601

108,312

CREDITORS

Amounts falling due within one year

7

(49,590

)

(33,815

)

NET CURRENT ASSETS

62,011

74,497

TOTAL ASSETS LESS CURRENT LIABILITIES

94,034

117,339

PROVISIONS FOR LIABILITIES

8

(4,467

)

(8,447

)

NET ASSETS

89,567

108,892

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

89,467

108,792

SHAREHOLDERS' FUNDS

89,567

108,892

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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 Profit and loss account has not been delivered.

The financial statements were approved by the director and authorised for issue on 6 August 2026 and were signed by:

D P N McMillan - Director

1.	STATUTORY INFORMATION

Dsigned 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

Turnover is derived predominantly from the provision of translation services. Turnover is measured at the fair value of consideration received or receivable, excluding discounts, rebates and valued added tax.

Tangible fixed assets

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

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Financial instruments

Basic financial assets and basic financial liabilities as defined under section 11 of FRS 102, including trade and other debtors, trade and other creditors, cash and bank balances and investments in commercial paper, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and loss account, 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 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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 December 2024

5,585

1,042

41,234

3,555

51,416

Additions

370

-

-

-

370

Disposals

-

(769

)

-

-

(769

)

At 30 November 2025

5,955

273

41,234

3,555

51,017

DEPRECIATION

At 1 December 2024

1,935

278

5,955

406

8,574

Charge for year

959

190

8,820

787

10,756

Eliminated on disposal

-

(336

)

-

-

(336

)

At 30 November 2025

2,894

132

14,775

1,193

18,994

NET BOOK VALUE

At 30 November 2025

3,061

141

26,459

2,362

32,023

At 30 November 2024

3,650

764

35,279

3,149

42,842

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

19,760

72,873

Other debtors

4,793

189

24,553

73,062

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

387

-

Amounts owed to group undertakings

31,707

528

Taxation and social security

9,305

24,954

Other creditors

8,191

8,333

49,590

33,815

8.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

4,467

8,447

Deferred

tax

£

Balance at 1 December 2024

8,447

Provided during year

(3,980

)

Balance at 30 November 2025

4,467

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

10.	ULTIMATE CONTROLLING PARTY

The controlling party is DM Investment Holdings Limited.

The ultimate controlling party is D P N McMillan.

11.	RELATED PARTY BALANCES

At the balance sheet date, an amount of £7,256 (2024: £7,283) was owed to the director. The balance is unsecured, interest-free, repayable on demand and included within creditors falling due within one year.

At the balance sheet date, an amount of £31,707 (2024: £528) was owed to the company's parent undertaking. The balance is unsecured, interest-free, repayable on demand and included within creditors falling due within one year.