The Digital Parent Company Ltd


Directors	Julian Seymour-Stubbs
	Alice Smith


Registered Address	Shaw House
	2-3 Tunsgate
	Guildford
	GU1 3QT


Registered Number	06938394 (England and Wales)

Notes to the Financial Statements
for the year ended 31 December 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Turnover policy
	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.

	Revenue from rendering of services
	Turnover represents amounts receivable for digital agency and related services provided in the ordinary course of business, stated net of value added tax, trade discounts and rebates. Revenue from services provided under time-based arrangements is recognised as the services are performed. Revenue from fixed-fee projects is recognised by reference to the stage of completion of the contract at the reporting date, provided that the outcome of the contract can be estimated reliably. The stage of completion is assessed by reference to the services performed compared with the total services expected to be provided under the contract. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of recoverable costs incurred. Revenue from retainer arrangements is recognised over the period in which the contracted services are provided. Amounts invoiced in advance of the related services being provided are included within deferred income. Revenue earned but not invoiced at the reporting date is included within accrued income. Revenue is recognised only when the amount can be measured reliably, it is probable that the economic benefits will flow to the company, and the costs incurred or to be incurred can be measured reliably.

Revenue from rendering of services

Turnover represents amounts receivable for digital agency and related services provided in the ordinary course of business, stated net of value added tax, trade discounts and rebates.

Revenue from services provided under time-based arrangements is recognised as the services are performed.

Revenue from fixed-fee projects is recognised by reference to the stage of completion of the contract at the reporting date, provided that the outcome of the contract can be estimated reliably. The stage of completion is assessed by reference to the services performed compared with the total services expected to be provided under the contract. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of recoverable costs incurred.

Revenue from retainer arrangements is recognised over the period in which the contracted services are provided.

Amounts invoiced in advance of the related services being provided are included within deferred income. Revenue earned but not invoiced at the reporting date is included within accrued income.

Revenue is recognised only when the amount can be measured reliably, it is probable that the economic benefits will flow to the company, and the costs incurred or to be incurred can be measured reliably.

	Operating leases
	Where, substantially, all the risks and rewards of ownership of the asset do not transfer from the lessor to the company, the lease is treated as an operating lease. Rentals payable under operating leases are charged to the profit and loss account on a straight-line basis over the period of the lease.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Defined contribution pension plan
	The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

Defined contribution pension plan

The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Current taxation
	Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

Current taxation

Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income.

Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Straight line (years)
	Office Equipment	4

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

	Trade and other debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Trade and other debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Cash and cash equivalents
	Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less.

	Trade and other creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Share capital
	Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	13		12

3.	Tangible fixed assets

	Office Equipment	Total
	£	£
Cost or valuation
At 01 January 25	28,189	28,189
Additions	3,466	3,466
At 31 December 25	31,655	31,655
Depreciation and impairment
At 01 January 25	19,640	19,640
Charge for year	2,418	2,418
At 31 December 25	22,058	22,058
Net book value
At 31 December 25	9,597	9,597
At 31 December 24	8,549	8,549

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	107,599	190,056
Other debtors	7,882	6,000
Prepayments and accrued income	29,819	10,728
Total	145,300	206,784

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	8,316	7,077
Bank borrowings and overdrafts	6,780	-
Taxation and social security	54,468	92,711
Other creditors	109,665	103,390
Accrued liabilities and deferred income	15,265	10,216
Total	194,494	213,394


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

6.	Other commitments
	At 31 December 2025, the company had lease commitments of £1,375.

7.	Parent-subsidiary relationships
	The company is a wholly-owned subsidiary of UpThere, Everywhere International AB, a limited liability company registered in Sweden and with its registered office at Grevturegatan 27, 114 38 Stockholm, Sweden.

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		9,597		8,549
			9,597		8,549
Current assets
Debtors	4	145,300		206,784
Cash at bank and on hand		346,708		343,647
		492,008		550,431
Creditors amounts falling due within one year	5	(194,494)		(213,394)
Net current assets (liabilities)			297,514		337,037
Total assets less current liabilities			307,111		345,586
Net assets			307,111		345,586
Capital and reserves
Called up share capital			2		2
Profit and loss account			307,109		345,584
Shareholders' funds			307,111		345,586