Digital Recognition Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 09372578

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		391,759		3,962

			391,759		3,962
CURRENT ASSETS
Stocks	5	1,008		1,008
Debtors	6	509		2,638
Cash at bank and in hand		5,271		153

		6,788		3,799
Creditors: Amounts Falling Due Within One Year	7	(418,904 )		(30,615 )

NET CURRENT ASSETS (LIABILITIES)			(412,116 )		(26,816 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(20,357 )		(22,854 )

Creditors: Amounts Falling Due After More Than One Year	8		(8,736 )		-

NET LIABILITIES			(29,093 )		(22,854 )

CAPITAL AND RESERVES
Called up share capital	9		10		10
Profit and Loss Account			(29,103 )		(22,864 )

SHAREHOLDERS' FUNDS			(29,093)		(22,854)

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Digital Recognition Limited

Balance Sheet (continued)

As At 31 January 2026

For the year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Peter Csakany

Director

30/09/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Digital Recognition Limited Registered number 09372578 is a limited by shares company incorporated in England & Wales. The Registered Office is 107 Collingwood Crescent, Guildford, GU1 2PH.

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 has net current liabilities of £412,116 at 31 January 2026, principally due to loans from the director and his close family which are repayable on demand. The lenders have confirmed that they do not intend to seek repayment for at least twelve months from the date of approval of these financial statements. The director therefore considers it appropriate to prepare the financial statements on a going concern basis.

2.3. Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

2.4. Research and Development

Expenditure on research and development is written off to the profit and loss account as it is incurred.

2.5. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	0%
Plant & Machinery	20%
Fixtures & Fittings	33%
Computer Equipment	33%

No depreciation is charged on freehold property. The director reviews the residual value of the property annually and considers it to be not materially lower than its carrying amount, so any depreciation charge would be immaterial.

2.6. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.7. Foreign Currencies

Monetary 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 ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.8. Taxation

The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.

2.9. Government Grant

No grants were received during the current period.

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Digital Recognition Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

2.10. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2025: 1)

4. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 February 2025	-	5,183	1,363	7,447	13,993
Additions	388,868	-	-	-	388,868

As at 31 January 2026	388,868	5,183	1,363	7,447	402,861

Depreciation
As at 1 February 2025	-	2,348	372	7,311	10,031
Provided during the period	-	777	194	100	1,071

As at 31 January 2026	-	3,125	566	7,411	11,102

Net Book Value
As at 31 January 2026	388,868	2,058	797	36	391,759

As at 1 February 2025	-	2,835	991	136	3,962

5. Stocks

	2026	2025
	£	£
Work in progress	1,008	1,008

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	415	(362 )
VAT	94	-

	509	(362 )
Due after more than one year
Other debtors	-	3,000

	509	2,638

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Digital Recognition Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	40	9,027
Bank loans and overdrafts	3,126	14,043
Other loans	372,950	-
Corporation tax	-	11
Other taxes and social security	-	300
VAT	-	352
Net wages	-	1,009
Other creditors	4,524	-
Accruals and deferred income	22,865	-
Director's loan account	15,399	5,873

	418,904	30,615

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

	2026	2025
	£	£
Bank loans	8,736	-

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	10	10

10. Related Party Transactions

At 31 January 2026 the company owed £372,950 (2025: £nil) in loans from the director and members of his close family. Interest is charged at 6% per annum and the loans are repayable on demand. Interest of £21,406 was charged during the year, all of which was accrued at the year end.