Dynalogic Consulting Limited

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

1. General Information

Dynalogic Consulting Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10432722 . The registered office is 8 Claremont Bank, Shrewsbury, SY1 1RW.

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. Going Concern Disclosure

The company’s financial statements have been prepared on a going concern basis on the grounds that current and future sources of funding or support will be more than adequate for the company’s needs. In assessing going concern, the directors have a reasonable expectation that the company will continue as a going concern and is able to meet all of its obligations as they fall due for a minimum of 12 months from the date of approval of these financial statements.

2.3. Turnover

Turnover is recognised to the extent there is probable 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.

Turnover from a contract to provide services is recognised in the period in which the services are provided.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at historical cost less accumulated depreciation and any impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged to profit or loss over the estimated useful economic lives as follows:

Fixtures & Fittings	25% reducing balance
Computer Equipment	3 years straight line

The assets’ residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Repairs and maintenance costs are charged to profit or loss during the period in which they are incurred.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

At each reporting date the company assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined, which is the higher of its fair value less costs to sell and its value in use. Any impairment loss is recognised immediately as an expense within the profit or loss.

2.5. Financial Instruments

Trade and other debtors / creditors

Trade and other debtors are recognised initially at transaction prices less attributable transaction costs. Trade and other creditors are recognised initially at transaction price plus attributable transaction costs. Subsequent to initial recognition they are measured at amortised cost using the effective interest method, less any impairment losses in the case of trade debtors. If the arrangement constitutes a financing transaction, for example if payment is deferred beyond normal business terms, then it is measured at the present value of future payments discounted at a market rate of interest for a similar debt instrument.

Impairment of financial assets

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 within profit or loss.

For financial assets that are measured at amortised cost, the impairment loss is measured as the difference between the asset’s carrying amount and the present value of estimated cash flows discounted at the asset’s original effective interest rate.

For financial assets measured at cost less impairment, the impairment loss is measured as the difference between the asset’s carrying amount and the best estimate of the amount that the company would receive for the asset if it were to be sold at the balance sheet date.

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Dynalogic Consulting Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

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.

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 contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions in a separate entity. Once the contributions have been paid the company has no further payment obligations. The contributions are recognised as an expense in profit or loss in the periods during which services are rendered by employees.

3. Average Number of Employees

Average number of employees during the year was: 1 (2024: 1)

4. Tax on Profit

	Tax Rate		2025	2024 as restated
	2025	2024	£	£
Current tax
UK Corporation Tax	25.0%	25.0%	77,929	60,629
Deferred Tax
Deferred taxation			(111 )	375


Total tax charge for the period			77,818	61,004

	2025	2024
	£	£
Profit before tax	297,367	235,736

Breakdown of tax charge is:
Tax on profit at 25% (UK standard rate)	74,342	58,934
Goodwill/depreciation not allowed for tax	230	356
Expenses not deductible for tax purposes	3,357	1,384
Capital allowances	-	(276 )
Difference in tax rates	(111 )	606

Total tax charge for the period	77,818	61,004

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Dynalogic Consulting Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

5. Prior Period Adjustment

The original accounts had £40,000 of dividends ommitted and £45,683 of trade creditors were incorrectly showing as outstanding. The accounts are therefore revised as follows:

Account	2024 Original	2024 Restated	Movement
Creditors	£191,014	£137,427	£43,587
Debtors	£188,121	£104,534	(£83,587)
Dividends	£128,000	£168,000	£40,000

Except for the amendment described above, there are no other changes to the statutory accounts for the year ended 31 December 2024.

6. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 January 2025	1,102	4,200	5,302

As at 31 December 2025	1,102	4,200	5,302

Depreciation
As at 1 January 2025	276	3,051	3,327
Provided during the period	206	713	919

As at 31 December 2025	482	3,764	4,246

Net Book Value
As at 31 December 2025	620	436	1,056

As at 1 January 2025	826	1,149	1,975

7. Debtors

	2025	2024 as restated
	£	£
Due within one year
Trade debtors	109,314	47,514
Other debtors	40,210	57,020

	149,524	104,534

8. Creditors: Amounts Falling Due Within One Year

	2025	2024 as restated
	£	£
Trade creditors	61,556	23,182
Bank loans and overdrafts	4,193	10,000
Other taxes and social security	99,152	95,495
Other creditors	-	2,096
Accruals and deferred income	21,500	16,654

	186,401	147,427

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Dynalogic Consulting Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

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

	2025	2024 as restated
	£	£
Bank loans	-	4,167

10. Share Capital

	2025	2024 as restated
	£	£
Allotted, Called up and fully paid	100	100

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 Neil Pace	49,854	-	9,644	-	40,210

The above loan is unsecured, repayable on demand and interest is charged at HMRC's approved rate.

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		2025		2024 as restated
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	6		1,056		1,975

			1,056		1,975
CURRENT ASSETS
Debtors	7	149,524		104,534
Cash at bank and in hand		132,693		90,279

		282,217		194,813
Creditors: Amounts Falling Due Within One Year	8	(186,401 )		(147,427 )

NET CURRENT ASSETS (LIABILITIES)			95,816		47,386

TOTAL ASSETS LESS CURRENT LIABILITIES			96,872		49,361

Creditors: Amounts Falling Due After More Than One Year	9		-		(4,167 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(264 )		(375 )

NET ASSETS			96,608		44,819

CAPITAL AND RESERVES
Called up share capital	10		100		100
Other reserves			100		100
Profit and Loss Account			96,408		44,619

SHAREHOLDERS' FUNDS			96,608		44,819