REGISTERED NUMBER: 15311031 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

LS DIGITAL SOLUTIONS UK LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

A S Bhadkamkar

P B Shejale

REGISTERED OFFICE:

10 John Street

London

United Kingdom

WC1N 2EB

REGISTERED NUMBER:

15311031 (England and Wales)

AUDITORS:

Oury Clark Chartered Accountants

Statutory Auditors

Herschel House

58 Herschel Street

Slough

Berkshire

SL1 1PG

CURRENT ASSETS

Debtors

5

39,605

-

Cash at bank

18,845

42,900

58,450

42,900

CREDITORS

Amounts falling due within one year

6

184,617

131,167

NET CURRENT LIABILITIES

(126,167

)

(88,267

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(126,167

)

(88,267

)

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

(126,267

)

(88,367

)

SHAREHOLDERS' FUNDS

(126,167

)

(88,267

)

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 18 September 2026 and were signed on its behalf by:

A S Bhadkamkar - Director

1.	STATUTORY INFORMATION

LS Digital Solutions UK Ltd 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.

The financial statements have been prepared on the going concern basis as a result of the support of the parent company. Logicserve Digital Consultancy Services Private Ltd has pledged to support LS Digital Solutions UK Ltd for a period of at least 12 months and 1 day from the signing of the audit report.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

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

Turnover from the provision of digital marketing services is recognised as the related services are performed and in accordance with the milestones agreed in customer contracts. Amounts invoiced or received in advance of the commencement or performance of the related services are deferred until the relevant services are provided for.

Commission income arising from the referrals in connection with the purchase of advertising slots is recognised when the company has fulfilled its obligations and entitlement to the commission has been established.

Financial instruments

Basic Financial Instruments as covered by Section 11 of FRS102 are measured at amortised cost. The company

does not have any Other Financial Instruments as covered by Section 12 of FRS102.

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Foreign currencies

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 of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Investment in equity instruments

Investments in equity instruments are recognised at cost less any impairments.

3.	EMPLOYEES AND DIRECTORS

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

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 April 2025

and 31 March 2026

71,609

PROVISIONS

At 1 April 2025

and 31 March 2026

71,609

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

-

The investment represents a 5.1% equity interest. The company does not exercise control or significant influence over the investee and accordingly the investment is not classified as a subsidiary or associate undertaking.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

39,242

-

Other debtors

363

-

39,605

-

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Amounts owed to group undertakings

128,886

111,471

Taxation and social security

-

3,247

Other creditors & accruals

55,731

16,449

184,617

131,167

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

£

100

Ordinary

£1

100

100

8.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Emma Florentin-Lee (Senior Statutory Auditor)

for and on behalf of Oury Clark Chartered Accountants.

We would like to draw your attention to the following statement contained within our audit report as included within the full financial statements:-

"Use of our report

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in a Report of the Auditors and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed."

9.	RELATED PARTY DISCLOSURES

During the year, the company purchased advertising and marketing services amounting to £14,050 (2025: nil) from Langoor Marketing Transformation Private Limited.

At the reporting date, £14,050 (2025: nil) was outstanding and included within intercompany creditors.

There is no fixed repayment date and there is no interest being charged on the balance.

10.	ULTIMATE PARENT COMPANY

The ultimate parent company is Logicserve Digital Consultancy Services Private Ltd, a company incorporated in India. The registered address is B-601 & B-603, Technicity, Plot No. X-4/1 & X-4/2, Mahape Ghansoli, 400701, India. Financial statements are not publicly available.

There is no ultimate controlling party.