Personal Data Management Limited

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

Registered number: 11324154

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		8,474		9,546

			8,474		9,546
CURRENT ASSETS
Debtors	5	452,538		356,830
Cash at bank and in hand		159,710		384,671

		612,248		741,501
Creditors: Amounts Falling Due Within One Year	6	(826,568 )		(614,346 )

NET CURRENT ASSETS (LIABILITIES)			(214,320 )		127,155

TOTAL ASSETS LESS CURRENT LIABILITIES			(205,846 )		136,701

Creditors: Amounts Falling Due After More Than One Year	7		(100,000 )		(200,214 )

NET LIABILITIES			(305,846 )		(63,513 )

CAPITAL AND RESERVES
Called up share capital	8		195		195
Share premium account			2,654,626		2,654,626
Profit and Loss Account			(2,960,667 )		(2,718,334 )

SHAREHOLDERS' FUNDS			(305,846)		(63,513)

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Personal Data Management Limited

Balance Sheet (continued)

As At 31 March 2026

For the year 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

A D Jones

Director

19 August 2026

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

1. General Information

Personal Data Management Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11324154 . The registered office is Tramshed Tech, Pendyris Street, Cardiff, CF11 6BH.

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. Going Concern Disclosure

The Directors regularly monitor the Company's cash position and liquidity requirements. Board-level discussions are held to assess the adequacy of available resources and to consider financing options to support the Company's planned growth.

Having considered the current cash position, committed facilities, and the reasonable prospects of securing additional funding, where required, the Directors have a reasonable expectation that the Company has adequate resources to continue in operational existence for a period of at least twelve months from the date of approval of these financial statements.

Accordingly, the Directors have adopted the going concern basis of accounting in preparing these financial statements.

2.3. Significant judgements and estimations

The preparation of financial statements requires management to make judgements, estimates and assumptions which affect the amounts reported for assets and liabilities as at the balance sheet date and the amounts reported for expenses during the period. However, the nature of estimation means that actual outcomes could differ from those estimates.

In preparing these financial statements, the directors have made the following judgements:

Share-based payment charges

FRS 102 requires the grant date fair value of share-based payments awards granted to employees and contractors to be recognised as an expense, with a corresponding increase in equity, over the period in which they become unconditionally entitled to the awards. Share-based payment awards issued by the company to the company’s employees and contractors, which include share options and growth shares, will only be exercised on an exit event. At the date of these financial statements management has determined that an exit event is not probable and therefore no share-based payment charges have been recorded in these financial statements.

2.4. 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 and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.5. 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:

Office Equipment	25% on a reducing balance basis
Computer Equipment	25% on a reducing balance basis

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Personal Data Management Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.6. Financial Instruments

Trade and other debtors / creditors

Trade and other debtors are recognised initially at transaction prices less attributable transaction costs. Trade and other creditors are recognised initially at transaction price plus attributable transaction costs. Subsequent to initial recognition they are measured at amortised cost using the effective interest method, less any impairment losses in the case of trade debtors. If the arrangement constitutes a financing transaction, for example if payment is deferred beyond normal business terms, then it is measured at the present value of future payments discounted at a market rate of interest for a similar debt instrument.

Impairment of financial assets

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found an impairment loss is recognised within profit or loss.

For financial assets that are measured at amortised cost, the impairment loss is measured as the difference between the asset’s carrying amount and the present value of estimated cash flows discounted at the asset’s original effective interest rate.

For financial assets measured at cost less impairment, the impairment loss is measured as the difference between the asset’s carrying amount and the best estimate of the amount that the company would receive for the asset if it were to be sold at the balance sheet date.

2.7. Taxation

Income tax expense represents the sum of the tax currently payable.

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.

Current tax for the year is recognised in profit or loss.

2.8. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was as follows: 20 (2025: 17)

4. Tangible Assets

	Office Equipment	Computer Equipment	Total
	£	£	£
Cost
As at 1 April 2025	1,302	14,876	16,178
Additions	-	1,540	1,540

As at 31 March 2026	1,302	16,416	17,718

Depreciation
As at 1 April 2025	975	5,657	6,632
Provided during the period	81	2,531	2,612

As at 31 March 2026	1,056	8,188	9,244

Net Book Value
As at 31 March 2026	246	8,228	8,474

As at 1 April 2025	327	9,219	9,546

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Personal Data Management Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	109,358	237,734
Other debtors	343,180	119,096

	452,538	356,830

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	7,412	-
Bank loans and overdrafts	232	932
Other loans	433,333	208,333
Other creditors	255,137	299,955
Taxation and social security	130,454	105,126

	826,568	614,346

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

	2026	2025
	£	£
Bank loans	-	214
Other loans	100,000	200,000

	100,000	200,214

8. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	195	195

9. Pension Commitments

The company operates a defined contribution pension scheme for its employees. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date unpaid contributions of £3,430 (2025: £nil) were due to the fund. They are included in Other Creditors.

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