The Dots Global Limited - Filleted accounts

Registered number

08593982

The Dots Global Limited

Unaudited Filleted Accounts

31 December 2025

The Dots Global Limited
Registered number:		08593982
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Intangible assets	3		234,507			454,338
Tangible assets	4		3,944			2,143
			238,451			456,481

Current assets
Debtors	5	276,319			213,692
Cash at bank and in hand		158,365			175,828
		434,684			389,520

Creditors: amounts falling due within one year	6	(301,479)			(419,674)

Net current assets/(liabilities)			133,205			(30,154)

Total assets less current liabilities			371,656			426,327

Creditors: amounts falling due after more than one year	7		(28,071)			(35,053)



Net assets			343,585			391,274

Capital and reserves
Called up share capital			376			360
Share premium			7,839,237			7,529,154
Profit and loss account			(7,496,028)			(7,138,240)

Shareholders' funds			343,585			391,274

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




P V Jamieson
Director
Approved by the board on 28 September 2026

The Dots Global Limited
Notes to the Accounts
for the year ended 31 December 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery			20% straight line
	Office equipment			20% straight line
	Computer equipment			33% straight line

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	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 shall be 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 on a straight-line basis over their useful economic lives, which range from 3 to 6 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.

	Share-based payments
	Share options are awarded to employees and, can only be vested upon exit and therefore there is no charge to the profit or loss. Non-market vesting conditions are taken into account by adjusting the number of equity instruments expected to vest at each reporting date so that, ultimately, the cumulative amount recognised over the vesting period is based on the number of options that eventually vest. Market vesting conditions are factored into the fair value of the options granted. The cumulative expense is not adjusted for failure to achieve a market vesting condition. The fair value of the award also takes into account non-vesting conditions. These are either factors beyond the control of either party (such as a target based on an index) or factors which are within the control of one or other of the parties (such as the Company keeping the scheme open or the employee maintaining any contributions required by the scheme).

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees				2025		2024
Number						Number

	Average number of persons employed by the company				4		6

	Average number of persons employed by the company, all of whom are based in the UK. The company also engages overseas development contractors, who are not employees and are not included above.


3	Intangible fixed assets						£
	Development costs:

	Cost
	At 1 January 2025						4,521,167
	Additions						74,149
	At 31 December 2025						4,595,316

	Amortisation
	At 1 January 2025						4,066,829
	Provided during the year						293,980
	At 31 December 2025						4,360,809

	Net book value
	At 31 December 2025						234,507
	At 31 December 2024						454,338


4	Tangible fixed assets
							Plant and machinery etc
£
	Cost
	At 1 January 2025						45,252
	Additions						4,190
	At 31 December 2025						49,442

	Depreciation
	At 1 January 2025						43,109
	Charge for the year						2,389
	At 31 December 2025						45,498

	Net book value
	At 31 December 2025						3,944
	At 31 December 2024						2,143


5	Debtors				2025		2024
£						£

	Trade debtors				260,658		200,002
	Other debtors				7,000		4,523
	Prepayments and accrued income				8,661		9,167
	Tax recoverable
					276,319		213,692


6	Creditors: amounts falling due within one year				2025		2024
£						£

	Bank loans and overdrafts				6,447		6,188
	Trade creditors				27,015		53,319
	Taxation and social security costs				93,783		168,118
	Other creditors				83,362		80,722
	Accruals and deferred income				90,872		111,327
					301,479		419,674


7	Creditors: amounts falling due after one year				2025		2024
£						£

	Bank and other loans				28,071		35,053

8	Loans				2025		2024
£						£
	Creditors include:
	Amounts falling due within one year
	Bank loans				6,447		6,188
	Other loans				79,982		79,982
	Amounts falling due 2-5 years
	Bank loans				28,071		35,053
					114,500		121,223

	The Bank loan is guaranteed by the UK Government as part of the Bounce Back Loan Scheme (BBLS).


9	Share capital				2025		2024
£						£
	Allotted, called up and fully paid
	375,557 (2024 - 359,617) Ordinary shares of £0.001 each				375.557		359.617


10	Share-based payments

	There were 78,634 share options over the Ordinary share class as at 31st December 2025

		Weighted average exercise price (pence)	Number		Weighted average exercise price (pence)	Number
		2025		2025	2024		2024
	Outstanding at the beginning of the year	1,926		78,634	1,926		78,634
	Granted during the year			-			-
	Outstanding at the end of the year			78,634			78,634


11	Controlling party

	There is no one controlling party, the company is controlled collectively by its shareholders.


12	Other information

	The Dots Global Limited is a private company limited by shares and incorporated in England. Its registered office is:
	10 Queen Street Place
	London
	EC4R 1AG