REGISTERED NUMBER: 10477460 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Digital Taxonomy Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Jeff Boekstein

Tim Brandwood

Mike Daniels

Damien Gouriet

C P Molloy

Maya Ross

SECRETARY:

C P Molloy

REGISTERED OFFICE:

115 Hampstead Road

London

NW1 3EE

REGISTERED NUMBER:

10477460 (England and Wales)

ACCOUNTANTS:

Charles William

Charles William Limited

Chartered Accountants

115 Hampstead Road

London

NW1 3EE

FIXED ASSETS

Intangible assets

4

884,889

825,182

Tangible assets

5

1,324

1,465

886,213

826,647

CURRENT ASSETS

Debtors

6

124,595

230,061

Cash at bank

104,260

88,032

228,855

318,093

CREDITORS

Amounts falling due within one year

7

(452,329

)

(479,673

)

NET CURRENT LIABILITIES

(223,474

)

(161,580

)

TOTAL ASSETS LESS CURRENT LIABILITIES

662,739

665,067

CREDITORS

Amounts falling due after more than one year

8

-

(2,355

)

PROVISIONS FOR LIABILITIES

(33,542

)

(82,834

)

NET ASSETS

629,197

579,878

CAPITAL AND RESERVES

Called up share capital

5

5

Share premium

265,057

265,057

Retained earnings

364,135

314,816

SHAREHOLDERS' FUNDS

629,197

579,878

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 April 2026 and were signed on its behalf by:

Tim Brandwood - Director

1.	STATUTORY INFORMATION

Digital Taxonomy 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.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. Development expenditure is capitalised as an intangible asset only if certain criteria are met. The capitalisation criteria are as follows:

1. An asset is created that can be separately identified, and which the company intends to use or sell

2. It is technically feasible to complete the development of the asset for use or sale

3. It is probable that the asset will generate future economic benefit

4. The development cost of the asset can be measured reliably

The expected useful lives of intangible assets are reviewed annually. The company does not have any intangible assets with indefinite lives. The estimated useful life of the company's intangible asset is 10 years.

Following initial recognition, intangible assets with finite useful lives are carried at cost less accumulated amortisation and accumulated impairment losses.

Research costs are expensed as incurred. Development expenditure incurred on an individual project is capitalised only if specific criteria are met.

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 etc

-

25% on cost and 20% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2025 - 4 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 April 2025

1,370,370

Additions

191,347

At 31 March 2026

1,561,717

AMORTISATION

At 1 April 2025

545,188

Charge for year

131,640

At 31 March 2026

676,828

NET BOOK VALUE

At 31 March 2026

884,889

At 31 March 2025

825,182

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

11,039

Additions

2,390

At 31 March 2026

13,429

DEPRECIATION

At 1 April 2025

9,574

Charge for year

2,531

At 31 March 2026

12,105

NET BOOK VALUE

At 31 March 2026

1,324

At 31 March 2025

1,465

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

120,712

227,623

Other debtors

3,883

2,438

124,595

230,061

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans and overdrafts

1,758

9,848

Trade creditors

7,438

13,548

Taxation and social security

17,811

16,689

Other creditors

425,322

439,588

452,329

479,673

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans

-

2,355

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

At the year end, the company owed £18 (2025: £18) to Mr T Brandwood who is one of the directors of the company.

10.	GOING CONCERN

The Directors have reviewed the Group's forecasts and cash flow projections and are satisfied that adequate resources are available to continue operating for at least the next 12 months. Accordingly, the Directors consider the going-concern basis of preparation to be appropriate.