Registration number: NI697070

DC Digital Ltd

Contents

Company Information	1
Statement of financial position	2
Notes to the Unaudited Financial Statements	3 to 7

DC Digital Ltd

Company Information

Directors

DS Curragh ELN Smyth

Registered office

22 The Belfry Dromore Down United Kingdom BT25 1TR

DC Digital Ltd

Registration number: NI697070

Statement of financial position as at 30 June 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	24,676	32,792
Current assets
Debtors	5	84,648	60,880
Cash at bank and in hand		52,171	2,624
		136,819	63,504
Creditors: Amounts falling due within one year	6	(97,487)	(37,888)
Net current assets		39,332	25,616
Total assets less current liabilities		64,008	58,408
Creditors: Amounts falling due after more than one year	6	(18,411)	(36,629)
Provisions for liabilities		(4,688)	(5,736)
Net assets		40,909	16,043
Capital and reserves
Called up share capital		10	10
Retained earnings		40,899	16,033
Shareholders' funds		40,909	16,043

For the financial year ending 30 June 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 3 November 2026 and signed on its behalf by:
 

......................................... DS Curragh Director

......................................... ELN Smyth Director

DC Digital Ltd

Notes to the Unaudited Financial Statements for the year ended 30 June 2026

1	General information

The company is a private company limited by share capital, incorporated in Northern Ireland.

The address of its registered office is:
22 The Belfry
Dromore
Down
BT25 1TR
United Kingdom

These financial statements were authorised for issue by the Board on 3 November 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention. The financial statements are prepared in sterling, which is the functional currency of the entity and the level of rounding is £1.

Going concern

The company has access to adequate financial resources together with committed contracts with a number of
customers. The Directors have a reasonable expectation that the company has adequate resources to continue
in operational existence for the foreseeable future. They continue to adopt the going concern basis in preparing
the annual financial statements. The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of turnover can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

Page 3

DC Digital Ltd

Notes to the Unaudited Financial Statements for the year ended 30 June 2026 (continued)

2	Accounting policies (continued)

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets as follows:

Depreciation method and rate for tangible assets
Asset class	Depreciation method and rate
Fixtures and fittings	20% straight line
Motor vehicles	20% straight line
Computer equipment	33% straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

DC Digital Ltd

Notes to the Unaudited Financial Statements for the year ended 30 June 2026 (continued)

2	Accounting policies (continued)

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the statement of financial position as a finance lease obligation.

Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 4 (2025 - 5).

DC Digital Ltd

Notes to the Unaudited Financial Statements for the year ended 30 June 2026 (continued)

4	Tangible assets

	Fixtures and fittings £	Computer equipment £	Motor vehicles  £	Total £
Cost or valuation
At 1 July 2025	4,469	8,296	34,060	46,825
Additions	-	3,523	-	3,523
At 30 June 2026	4,469	11,819	34,060	50,348
Depreciation
At 1 July 2025	1,285	4,812	7,936	14,033
Charge for the year	886	3,941	6,812	11,639
At 30 June 2026	2,171	8,753	14,748	25,672
Carrying amount
At 30 June 2026	2,298	3,066	19,312	24,676
At 30 June 2025	3,184	3,484	26,124	32,792

Included within the carrying value of tangible assets are amounts relating to assets held under hire purchase agreements of £19,312 (2025: £26,124).

5

Debtors

Current	2026 £	2025 £
Trade debtors	68,845	45,519
Prepayments	14,567	15,351
Other debtors	1,236	10
	84,648	60,880

6

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Due within one year
Loans and borrowings	9	4,383	4,383
Taxation and social security		20,576	15,105
Accruals and deferred income		30,500	6,051
Other creditors		42,028	12,349
		97,487	37,888

DC Digital Ltd

Notes to the Unaudited Financial Statements for the year ended 30 June 2026 (continued)

6	Creditors (continued)

Creditors: amounts falling due after more than one year

	Note	2026 £	2025 £
Due after one year
Loans and borrowings	9	18,411	22,794
Other financial liabilities		-	13,835
		18,411	36,629

7	Provisions for liabilities

	Deferred tax £	Total £
At 1 July 2025	5,736	5,736
Additional provisions	(1,048)	(1,048)
At 30 June 2026	4,688	4,688

8	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary shares of £0.10 each	100	10.00	100	10.00

9	Loans and borrowings

Non-current loans and borrowings

	2026 £	2025 £
Hire purchase contracts	18,411	22,794

Current loans and borrowings

	2026 £	2025 £
Hire purchase contracts	4,383	4,383

10	Controlling party

The ultimate controlling party is DS Curragh.