ACCOUNTS - Final Accounts

Registered number: 02959076

IDM MEMBERSHIP LTD

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2026

IDM MEMBERSHIP LTD

REGISTERED NUMBER: 02959076

STATEMENT OF FINANCIAL POSITION

AS AT 31 MARCH 2026

		2026		2025
Note		£		£


Current assets
Debtors: amounts falling due within one year	4	28,118		29,594
Cash at bank and in hand	5	989		369
		29,107		29,963
Creditors: amounts falling due within one year	6	(70,799)		(71,655)
Net current liabilities			(41,692)		(41,692)
Total assets less current liabilities			(41,692)		(41,692)

Net liabilities			(41,692)		(41,692)

Capital and reserves
Called up share capital	7	100	100
Profit and loss account	8	(41,792)	(41,792)
		(41,692)	(41,692)

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 statement of income and retained earnings 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 5 form part of these financial statements.

Page 1

IDM MEMBERSHIP LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

1.	General information

IDM Membership Limited is a private company limited by shares incorporated in England & Wales under the Companies Act. The address of the registered office is st 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 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

IDM MEMBERSHIP LTD

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.

2.5

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.6

Creditors

Short-term 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.

2.7

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 transaction, 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 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 Statement of income and retained earnings.

Employees

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

Page 3

IDM MEMBERSHIP LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Debtors

					2026	2025
					£	£


Trade debtors	11,094	10,636
Amounts owed by group undertakings	17,024	18,958
	28,118	29,594

5.	Cash and cash equivalents
		2026	2025
		£	£

	Cash at bank and in hand	989	369

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

Amounts owed to group undertakings	52,885	52,939
Other taxation and social security	1,008	1,810
Accruals and deferred income	16,906	16,906
	70,799	71,655

7.	Share capital
		2026	2025
		£	£

Allotted, called up and fully paid

100 (2025 - 100) Ordinary shares of £1.00 each	100	100

Reserves

Profit and loss account

This reserve records retained earnings and accumulated losses.

Page 4

IDM MEMBERSHIP LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

9.	Related party transactions
	The company has taken advantage of the exemption conferred by FRS102 not to dislcose transactions with members of the group headed by 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.

10.	Controlling party

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

11.	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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