ACCOUNTS - Final Accounts

Registered number: 02168165

INSTITUTE OF DATA AND MARKETING LIMITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2026

INSTITUTE OF DATA AND MARKETING LIMITED

REGISTERED NUMBER: 02168165

STATEMENT OF FINANCIAL POSITION

AS AT 31 MARCH 2026

		2026		2025
Note		£		£


Current assets
Debtors: amounts falling due within one year	5	99,588		52,939
Cash at bank and in hand	6	680		1,176
		100,268		54,115
Creditors: amounts falling due within one year	7	(86,947)		(203,714)
Net current assets/(liabilities)			13,321		(149,599)

Net assets/(liabilities)			13,321		(149,599)

Capital and reserves
Called up share capital	8	20,000	20,000
Profit and loss account	9	(6,679)	(169,599)
		13,321	(149,599)

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 18 September 2026.

R H Aldighieri

Director

The notes on pages 2 to 7 form part of these financial statements.

Page 1

INSTITUTE OF DATA AND MARKETING LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

1.	General information

The Institute of Data and Marketing Limited is a private company limited by shares incorporated in England & Wales under the Companies Act. The address of its registered office is 1st Floor Rapier House, 40-46 Lamb’s Conduit Street, London, WC1N 3LJ.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Financial Reporting Standard 102 - reduced disclosure exemptions

The Company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by the FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland":

∙the requirements of Section 7 Statement of Cash Flows;

∙the requirements of Section 3 Financial Statement Presentation paragraph 3.17(d);

∙the requirements of Section 11 Financial Instruments paragraphs 11.42, 11.44 to 11.45, 11.47, 11.48(a)(iii), 11.48(a)(iv), 11.48(b) and 11.48(c);

∙the requirements of Section 12 Other Financial Instruments paragraphs 12.26 to 12.27, 12.29(a), 12.29(b) and 12.29A;

∙the requirements of Section 33 Related Party Disclosures paragraph 33.7.

This information is included in the consolidated financial statements of The Data and Marketing Association Limited as at 31 March 2026 and these financial statements may be obtained from Companies House.

2.3

Going concern

The directors have considered the ability of the Company to continue as a Going Concern. In making their assessment the directors have prepared and critically reviewed the Company's cash flow forecast for the next 12 months and ensured that this forecast is modelled on a suitably cautious basis. Further information on the future outlook of the business can be seen in the commentary provided in the Strategic, Chairman’s and CEO’s reports included within the Group’s consolidated financial statements.

Page 2

INSTITUTE OF DATA AND MARKETING LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

2.Accounting policies (continued)

2.4

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

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INSTITUTE OF DATA AND MARKETING LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

2.Accounting policies (continued)

2.5

Intangible fixed assets

Software

The Company capitalises software expenditure as an intangible asset when it is able to demonstrate all of the following:

• The technical feasibility of completing the development so the intangible asset will be available for use or sale.

• Its intention to complete the development and to use or sell the intangible asset.

• Its ability to use or sell the intangible asset.

• How the intangible asset will generate probable future economic benefits.

• The availability of adequate technical, financial and other resources to complete the development and to use or sell the intangible asset.

• Its ability to measure reliably the expenditure attributable to the intangible asset during its development.

Capitalised software expenditure is initially recognised at cost and subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Capitalised software expenditure is amortised on a straight line basis over its useful life, which is between 3 and 5 years. The directors consider these useful lives to be appropriate because the value of these assets will be expected to be extracted over this period.

All research expenditure and development expenditure that does not meet the above conditions is expensed as incurred.

Amortisation is revised prospectively for any significant change in useful life or residual value.

On disposal, the difference between the net disposal proceeds and the carrying amount of the intangible asset is recognised in profit or loss.

2.6

Debtors

Short term debtors are measured at the transaction price, less any impairment.

2.7

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Page 4

INSTITUTE OF DATA AND MARKETING LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

2.Accounting policies (continued)

2.8

Creditors

Short term creditors are measured at the transaction price.

2.9

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transcation, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently measured at amortised cost.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

Employees

The average monthly number of employees, including directors, during the year was 2 (2025 - 1).

Page 5

INSTITUTE OF DATA AND MARKETING LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

4.	Intangible assets

		Course development
		£
	Cost
	At 1 April 2025	204,317
	At 31 March 2026	204,317
	Amortisation
	At 1 April 2025	204,317
	At 31 March 2026	204,317
	Net book value
	At 31 March 2026	-
	At 31 March 2025	-

Debtors

					2026	2025
					£	£


Amounts owed by group undertakings	99,588	52,939

6.	Cash and cash equivalents
		2026	2025
		£	£

	Cash at bank and in hand	680	1,176

Page 6

INSTITUTE OF DATA AND MARKETING LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

7.	Creditors: Amounts falling due within one year
		2026	2025
		£	£

	Amounts owed to group undertakings	86,947	203,714

8.	Share capital
		2026	2025
		£	£

Allotted, called up and fully paid

20,000 (2025 - 20,000) Ordinary shares of £1.00 each	20,000	20,000

Reserves

Profit and loss account

This reserve records retained earnings and accumulated losses.

10.	Related party transactions
	The company has taken advantage of the exemption conferred by FRS102 not to disclose transactions with members of the group headed by The Data and Marketing Association Limited on the grounds that 100% of the voting rights in the company are controlled within that group and the company is included in the consolidated financial statements.

11.	Ultimate parent undertaking and controlling party

The Company's share capital is 100% owned by The Data and Marketing Association Limited, a company incorporated in the United Kingdom. Copies of the parent financial statements can be obtained from Companies House.

12.	Auditor's information

The auditor's report on the financial statements for the year ended 31 March 2026 was unqualified.

The audit report was signed on 18 September 2026 by Simon Liggins (Senior statutory auditor) on behalf of Barnes Roffe Audit Limited.

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