Enjoy Digital Communications Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

1. General Information

Enjoy Digital Communications Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06627758 . The registered office is 23 The Calls, Leeds, LS2 7EH.

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. 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.

2.3. 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:

Leasehold	25% Straight-Line
Plant & Machinery	25% Reducing Balance
Motor Vehicles	25% Straight-Line

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.6. Taxation

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

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.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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Enjoy Digital Communications Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

2.6. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

2.7. 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.

2.8. Financial Instruments

The company accounts for its financial transactions in accordance with Section 11 and Section 12 of FRS 102.

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, and loans to related parties.

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 in the Profit and Loss Account.

Short term debtors and creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 37 (2024: 41)

4. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Motor Vehicles	Total
	£	£	£	£
Cost
As at 1 January 2025	78,235	206,147	140,000	424,382
Additions	-	20,915	-	20,915
Disposals	-	(34,558 )	-	(34,558 )

As at 31 December 2025	78,235	192,504	140,000	410,739

Depreciation
As at 1 January 2025	51,950	132,800	115,521	300,271
Provided during the period	19,559	21,771	24,479	65,809
Disposals	-	(31,375 )	-	(31,375 )

As at 31 December 2025	71,509	123,196	140,000	334,705

Net Book Value
As at 31 December 2025	6,726	69,308	-	76,034

As at 1 January 2025	26,285	73,347	24,479	124,111

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Enjoy Digital Communications Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

5. Debtors

	31 December 2025	31 December 2024
	£	£
Due within one year
Trade debtors	291,067	455,157
Amounts owed by group undertakings	160,652	158,175
Other debtors	81,216	57,913

	532,935	671,245

6. Creditors: Amounts Falling Due Within One Year

	31 December 2025	31 December 2024
	£	£
Net obligations under finance lease and hire purchase contracts	37,030	19,264
Trade creditors	160,732	96,145
Bank loans and overdrafts	23,148	74,629
Other creditors	252,497	471,841
Taxation and social security	214,951	306,351

	688,358	968,230

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

	31 December 2025	31 December 2024
	£	£
Net obligations under finance lease and hire purchase contracts	21,284	36,023
Bank loans	-	40,203

	21,284	76,226

8. Obligations Under Finance Leases and Hire Purchase

	31 December 2025	31 December 2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	37,030	19,264
Later than one year and not later than five years	21,284	36,023

	58,314	55,287

	58,314	55,287

9. Share Capital

	31 December 2025	31 December 2024
	£	£
Allotted, Called up and fully paid	1,000	1,000

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Enjoy Digital Communications Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

10. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	31 December 2025	31 December 2024
	£	£
Not later than one year	45,264	45,264
Later than one year and not later than five years	43,378	88,642

	88,642	133,906

11. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 January 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 December 2025
	£	£	£	£	£
Mr Christopher Jackson	-	2,500	-	-	2,500
Mr Andrew Hey	-	2,500	-	-	2,500

The above loans are unsecured, interest free and repayable on demand.

12. Related Party Transactions

At 31 December 2025, the company was owed £100,000 by Digital Brand Response Group Limited (2024: £100,000) and £60,652 (2024: £55,001) by Enjoy Holdings Ltd.

Both balances represent unsecured loans, are interest-free and is repayable on demand.

13. Ultimate Controlling Party

The Company is under the control of the Directors by virtue of their shareholding in the ultimate parent company, Enjoy Holdings Limited.

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		31 December 2025		31 December 2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		76,034		124,111

			76,034		124,111
CURRENT ASSETS
Debtors	5	532,935		671,245
Cash at bank and in hand		122,055		282,452

		654,990		953,697
Creditors: Amounts Falling Due Within One Year	6	(688,358 )		(968,230 )

NET CURRENT ASSETS (LIABILITIES)			(33,368 )		(14,533 )

TOTAL ASSETS LESS CURRENT LIABILITIES			42,666		109,578

Creditors: Amounts Falling Due After More Than One Year	7		(21,284 )		(76,226 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(19,009 )		(27,305 )

NET ASSETS			2,373		6,047

CAPITAL AND RESERVES
Called up share capital	9		1,000		1,000
Profit and Loss Account			1,373		5,047

SHAREHOLDERS' FUNDS			2,373		6,047