XDS Solutions Ltd

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

Registered number: 08778944

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		300,682		330,283
Tangible Assets	5		5,201		15,321

			305,883		345,604
CURRENT ASSETS
Debtors	6	274,614		310,277
Cash at bank and in hand		50,488		95,225

		325,102		405,502
Creditors: Amounts Falling Due Within One Year	7	(566,389 )		(395,882 )

NET CURRENT ASSETS (LIABILITIES)			(241,287 )		9,620

TOTAL ASSETS LESS CURRENT LIABILITIES			64,596		355,224

Creditors: Amounts Falling Due After More Than One Year	8		(143,035 )		(458,540 )

NET LIABILITIES			(78,439 )		(103,316 )

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			(78,539 )		(103,416 )

SHAREHOLDERS' FUNDS			(78,439)		(103,316)

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XDS Solutions Ltd

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

Mr Neil Rowe Director	Mrs Chantelle Rowe Director
08/09/2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

XDS Solutions Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08778944 . The registered office is The Hermitage, 15a Shenfield Road, Brentwood, Essex, CM15 8AG.

The presentation currency of the finnacial statements is the pound Sterling (£).

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

Revenue recognition

Revenue is measured at the fair value of the consideration received or receivable and represents the amount receivable for goods supplied, net of returns, discounts and value added taxes.

Revenue from the sale of services is recognized in the period in which the relevant service is completed, which is typically the date the accreditation certificate is issued.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

It is amortised to the profit and loss account over its estimated economic life of 10 years.

2.4. Research and Development

In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research is recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised to ... on a straight line basis over their expected useful economic lives, which range from ... to ... years.

If it is not possible to distinguish between the research phase and the development phase of an internal project the expenditure is treated as if it were all incurred in the research phase only.

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:

Motor Vehicles	25% reducing balance
Fixtures & Fittings	5 years straight line
Computer Equipment	5 years straight line

2.6. Investment Properties

Iinvestment properties are shown at fair value. Any aggregate surplus or deficit that arises from a change in fair value is recognized in the income statement, net of deferred tax.

2.7. Leasing and Hire Purchase Contracts

Rentals paid under operating leases are charged to profit and loss on a straight line basis over the period of the lease.

2.8. 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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 9 (2025: 12)

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XDS Solutions Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

4. Intangible Assets

	Development Costs
	£
Cost
As at 1 April 2025	353,414
Additions	6,375

As at 31 March 2026	359,789

Amortisation
As at 1 April 2025	23,131
Provided during the period	35,976

As at 31 March 2026	59,107

Net Book Value
As at 31 March 2026	300,682

As at 1 April 2025	330,283

5. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 April 2025	36,339
Additions	366
Disposals	(26,284 )

As at 31 March 2026	10,421

Depreciation
As at 1 April 2025	21,018
Provided during the period	2,084
Disposals	(17,882 )

As at 31 March 2026	5,220

Net Book Value
As at 31 March 2026	5,201

As at 1 April 2025	15,321

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XDS Solutions Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	258,941	233,022
Prepayments and accrued income	3,734	15,036
Other debtors	-	53,502
Other debtors (1)	8,717	-
Amounts owed by subsidiaries	3,222	-

	274,614	301,560
Due after more than one year
Other debtors	-	8,717

	274,614	310,277

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	219,490	145,811
Bank loans and overdrafts	178,920	145,079
VAT	8,583	5,555
Other creditors	66,933	41,289
Other creditors (1)	-	21,764
Directors' loan accounts	92,463	36,384

	566,389	395,882

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

	2026	2025
	£	£
Bank loans	143,035	458,540

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

10. Other Commitments

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

	2026	2025
	£	£
Not later than one year	17,314	45,318
Later than one year and not later than five years	-	181,272

	17,314	226,590

Rent and Rates after the year end until early expiration of the lease.

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XDS Solutions Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

11. Related Party Transactions

During the course of the previous year, the company set up a number of subsidiaries:-

XDS Solutions India PVt Ltd - This company is registered in India and the company number is U82199UP2024FTC198946.
Santiq Hong Kong Limited - This company is registered in Hong Kong and the company number is 32825356
XDS Solutions Arabia Ltd - This company is registered in Saudi Arabia and the company number is 1010954021

12. Ultimate Controlling Party

The company is under the control of the Directors.

13. Secured Debts

Bank loans of £321,955 (2025: £603,619) are secured by fixed and floating charges over the assets of the company.

14. Audit Information

The auditor's report on the accounts of XDS Solutions Ltd for the year ended 31 March 2026 was unqualified.

The auditor's report was signed by Statutory Auditor.

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