Company registration number 10377347 (England and Wales)
TRANSPARENT DIGITAL SERVICES LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
TRANSPARENT DIGITAL SERVICES LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
TRANSPARENT DIGITAL SERVICES LIMITED
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
3,430
4,356
Current assets
Debtors
5
103,321
82,638
Cash at bank and in hand
117,502
134,319
220,823
216,957
Creditors: amounts falling due within one year
6
(63,893)
(107,813)
Net current assets
156,930
109,144
Net assets
160,360
113,500
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
160,260
113,400
Total equity
160,360
113,500

For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 8 July 2026 and are signed on its behalf by:
Mr Marcel Jansen
Mr Mark Konstantinovic
Director
Director
Company registration number 10377347 (England and Wales)
TRANSPARENT DIGITAL SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 2 -
1
Accounting policies
Company information

Transparent Digital Services Limited is a private company limited by shares incorporated in England and Wales. The registered office is Rayleigh Road, Hutton, Brentwood, CM13 1BH.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Turnover

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recover able.

1.3
Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Intangiable Asset
10% Straight Line Method
TRANSPARENT DIGITAL SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 3 -
1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
25% Straight Line Method
Computers
25% Straight Line Method

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Taxation

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

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
8
8
3
Intangible fixed assets
Intangiable Asset
£
Cost
At 1 January 2025 and 31 December 2025
15,533
Amortisation and impairment
At 1 January 2025 and 31 December 2025
15,533
Carrying amount
At 31 December 2025
-
0
At 31 December 2024
-
0
TRANSPARENT DIGITAL SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 4 -
4
Tangible fixed assets
Plant and equipment
Computers
Total
£
£
£
Cost
At 1 January 2025
6,495
4,405
10,900
Additions
-
0
999
999
At 31 December 2025
6,495
5,404
11,899
Depreciation and impairment
At 1 January 2025
4,327
2,217
6,544
Depreciation charged in the year
1,230
695
1,925
At 31 December 2025
5,557
2,912
8,469
Carrying amount
At 31 December 2025
938
2,492
3,430
At 31 December 2024
2,168
2,188
4,356
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
99,636
22,290
Other debtors
3,685
60,348
103,321
82,638
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
7,686
1,149
Amounts owed to group undertakings
-
0
62,078
Corporation tax
39,532
33,634
Other taxation and social security
15,410
6,029
Other creditors
1,265
4,923
63,893
107,813
2025-12-31 2025-01-01 false false false CCH Software CCH Accounts Production 2026.200 No description of principal activity Mr Marcel Jansen Mr Mark Konstantinovic 10377347 2025-01-01 2025-12-31 10377347 2025-12-31 10377347 2024-12-31 10377347 core:PlantMachinery 2025-12-31 10377347 core:ComputerEquipment 2025-12-31 10377347 core:PlantMachinery 2024-12-31 10377347 core:ComputerEquipment 2024-12-31 10377347 core:WithinOneYear 2025-12-31 10377347 core:WithinOneYear 2024-12-31 10377347 core:CurrentFinancialInstruments core:WithinOneYear 2025-12-31 10377347 core:CurrentFinancialInstruments core:WithinOneYear 2024-12-31 10377347 core:ShareCapital 2025-12-31 10377347 core:ShareCapital 2024-12-31 10377347 core:RetainedEarningsAccumulatedLosses 2025-12-31 10377347 core:RetainedEarningsAccumulatedLosses 2024-12-31 10377347 bus:Director1 2025-01-01 2025-12-31 10377347 bus:Director2 2025-01-01 2025-12-31 10377347 core:IntangibleAssetsOtherThanGoodwill 2025-01-01 2025-12-31 10377347 core:Non-standardIntangibleAssetClass1ComponentIntangibleAssetsOtherThanGoodwill 2025-01-01 2025-12-31 10377347 core:PlantMachinery 2025-01-01 2025-12-31 10377347 core:ComputerEquipment 2025-01-01 2025-12-31 10377347 2024-01-01 2024-12-31 10377347 core:Non-standardIntangibleAssetClass1ComponentIntangibleAssetsOtherThanGoodwill 2024-12-31 10377347 core:Non-standardIntangibleAssetClass1ComponentIntangibleAssetsOtherThanGoodwill 2025-12-31 10377347 core:Non-standardIntangibleAssetClass1ComponentIntangibleAssetsOtherThanGoodwill 2024-12-31 10377347 core:PlantMachinery 2024-12-31 10377347 core:ComputerEquipment 2024-12-31 10377347 2024-12-31 10377347 core:CurrentFinancialInstruments 2025-12-31 10377347 core:CurrentFinancialInstruments 2024-12-31 10377347 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 10377347 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 10377347 bus:FRS102 2025-01-01 2025-12-31 10377347 bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 10377347 bus:FullAccounts 2025-01-01 2025-12-31 xbrli:pure xbrli:shares iso4217:GBP