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"scheme:213800OQLX64UNS38U92", "period": "2025-01-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20250424120413154_xbrl_20250424120112938": { "value": "14809000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:213800OQLX64UNS38U92", "period": "2024-01-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20250501183911636": { "value": "\n 1. CORPORATE INFORMATION Digital 9 Infrastructure plc (the \u201cCompany\u201d or \u201cD9\u201d) is a Jersey registered alternative investment fund, and it is regulated by the Jersey Financial Services Commission as a \u201clisted fund\u201d under the Collective Investment Funds (Jersey) Law 1988 (the \u201cFunds Law\u201d) and the Jersey Listed Fund Guide published by the Jersey Financial Services Commission. The Company is registered with number 133380 under the Companies (Jersey) Law 1991. The Company is domiciled in Jersey and the address of its registered office, which is also its principal place of business, is 26 New \n \n Street, St Helier, Jersey, JE2 3RA.\n The Company is tax domiciled in the United Kingdom. The Company was incorporated on 8 January 2021 and is a public company and the ultimate controlling party of the Group. The Company\u2019s Ordinary Shares were admitted to trading on the Specialist Fund Segment of the Main Market of the London Stock Exchange under the ticker DGI9 on 31 March 2021, following its IPO which raised gross proceeds of \u00a3300 million. A further \u00a3175 million was injected following the second equity raise on 10 June 2021 and a total of \u00a3155.2m injected following two further equity raises in 2022. It was admitted to the premium listing segment of the Official List of the Financial Conduct Authority and migrated to trading on the premium segment of the Main Market on 30 August 2022. The Company is listed on the closed-ended investment funds category of the FCA\u2019s Official List and its Ordinary Shares are traded on the London Stock Exchange\u2019s Main Market. Following the Strategic Review and shareholder vote in March 2024 for the Company to enter into a Managed Wind-Down, the \n \n Company\u2019s principal activity is to execute the Managed Wind-Down of the Company and realise all existing assets in the Company\u2019s portfolio in an ordinary manner.\n These financial statements comprise only the results of the Company, as its investment in Digital 9 Holdco Limited (\u201cD9 Holdco\u201d) is measured at fair value through profit or loss.\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory", "language": "en", "entity": "scheme:213800OQLX64UNS38U92", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250501183515124": { "value": "Digital 9 Infrastructure plc", "dimensions": { "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification", "language": "en", "entity": "scheme:213800OQLX64UNS38U92", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250501183539772": { "value": "Digital 9 Infrastructure plc", "dimensions": { "concept": "ifrs-full:NameOfUltimateParentOfGroup", "language": "en", "entity": "scheme:213800OQLX64UNS38U92", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250501183555772": { "value": "Digital 9 Infrastructure plc", "dimensions": { "concept": "ifrs-full:NameOfParentEntity", "language": "en", "entity": "scheme:213800OQLX64UNS38U92", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250501183703589": { "value": "Company", "dimensions": { "concept": "ifrs-full:LegalFormOfEntity", "language": "en", "entity": "scheme:213800OQLX64UNS38U92", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250501183637643": { "value": "Jersey", "dimensions": { "concept": "ifrs-full:DomicileOfEntity", "language": "en", "entity": "scheme:213800OQLX64UNS38U92", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250501183657604": { "value": "Jersey", "dimensions": { "concept": "ifrs-full:CountryOfIncorporation", "language": "en", "entity": "scheme:213800OQLX64UNS38U92", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250501183723180": { "value": "Jersey", "dimensions": { "concept": "ifrs-full:PrincipalPlaceOfBusiness", "language": "en", "entity": "scheme:213800OQLX64UNS38U92", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250501183825572": { "value": "26 New\n Street, St Helier, Jersey, JE2 3RA.\n ", "dimensions": { "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity", "language": "en", "entity": "scheme:213800OQLX64UNS38U92", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250501183751861": { "value": "the\n Company\u2019s principal activity is to execute the Managed Wind-Down of the Company and realise all existing assets in the Company\u2019s portfolio in an ordinary manner.\n ", "dimensions": { "concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities", "language": "en", "entity": "scheme:213800OQLX64UNS38U92", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250501183947236": { "value": "\n 2. BASIS OF PREPARATION \n \n These financial statements for the year ended 31 December 2024 have been prepared in accordance with International Financial Reporting Standards as adopted by the European Union.\n Where presentational guidance set out in the AIC SORP is consistent with the requirements of IFRS as adopted by the EU, the Directors have sought to prepare the financial statements on a basis compliant with the recommendations of the AIC SORP. In particular, supplementary information which analyses the Statement of Comprehensive Income between items of a revenue and capital nature has been presented alongside the total Statement of Comprehensive Income. The functional and reporting currency is sterling, reflecting the primary economic environment in which the Company operates. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling on the date of the transaction. Foreign currency monetary assets and liabilities are translated into sterling at the rates of exchange ruling at the balance sheet date. The financial statements have been prepared on a historical cost basis, except for the following: \u2022 Investments at fair value through profit or loss The accounting policies adopted are consistent with those of the previous financial year. The principal accounting policies to be adopted are set out below and will be consistently applied, subject to changes in accordance with any amendments in IFRS. IFRS 13 defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date (an exit price). When measuring fair value, the Company takes into consideration the characteristics of the asset or liability if market participants would take those characteristics into account when pricing the asset or liability at the measurement date, including assumptions about risk. The Company accounts for its investment in its wholly-owned direct subsidiary D9 Holdco at fair value. The investment in D9 Holdco which will principally comprise working capital balances and investments in Digital Infrastructure Projects, are required to be included at fair value in the carrying value of investments. Consequently, the Company does not consolidate its subsidiaries or apply IFRS 3 business combinations when it obtains control of another entity as it is considered to be an investment entity under IFRS. Instead, the Company includes its investment in its subsidiary at fair value through profit or loss. The Company\u2019s Investment Manager and the Company\u2019s Board are currently in the process of undertaking a Managed Wind-Down of the Company and realising all existing assets in the portfolio in an orderly manner. D9 Holdco is itself an investment entity. Consequently, the Company need not have an exit strategy for its investment in D9 Holdco.\n \n \n (a) Going Concern Material Uncertainty Following the recent shareholder vote at the General Meeting, the Company is now in a Managed Wind-Down. The audited Financial Statements for the year ended 31 December 2024 continue to be prepared on a going concern basis. As part of the Strategic Review, various options for realising the stake in Arqiva were considered by the Board and after careful consideration of Arqiva\u2019s plans and current market conditions, the Board believes that the maximisation of the value of the Company\u2019s stake in Arqiva is likely to take longer to realise than the other investments held by the Company. As such, whilst the Company will continue to consider and be open to all options for Arqiva which are value-accretive to shareholders, the Board has decided to defer launching a sale process for the Company\u2019s stake in Arqiva. Given the time frame involved in the divestment of Arqiva, the Board believes that the Going Concern approach to the preparation of the Financial Statements remains appropriate. No provision has been made for the costs of winding up the Company as these will be charged to the Income Statement on an accruals basis as they are incurred or as the Company becomes obligated to make such payments in the future. At the upcoming AGM in June 2025, the Directors, as required under the Company\u2019s Articles of Association, will put to shareholders an ordinary resolution that the Company continues its business as presently constituted (\u201cContinuation Resolution\u201d). If the Continuation Resolution is not passed, the Directors shall put forward proposals for the reconstruction or reorganisation of the Company to shareholders as soon as reasonably practicable. Typically, companies seek to remove the requirement to propose any further continuation or discontinuation resolution required pursuant to their constitutional documents at the same time as they seek shareholder approval to amend their investment policy in order to pursue a Managed Wind-Down. However, this was omitted from the business of the Company held on 25 March 2024 and therefore the Continuation Resolution must be presented at this year\u2019s AGM in accordance with the Articles of Association. The Directors consider that the Continuation Resolution will pass as it is considered that this would be in shareholders\u2019 best interests, the Company is already in Managed Wind-Down as voted overwhelmingly in favour by shareholders in March 2024, and more recently through engagement with significant shareholders. Nonetheless, the Board recognises that this represents a material uncertainty over going concern. The Directors have considered the cashflow assumptions for a period of 12 months following the approval of the financial statements and as part of this have considered the requirements for the Company to repay the RCF and the expected cash inflows from the divestment of assets. The Directors have also considered a number of severe, but plausible downside scenarios to these cashflow assumptions and the potential mitigating actions the Company has at its disposal to address these scenarios where required. Given these considerations, the Directors believe that the Company and the Group have adequate resources to continue to operate for a period of at least 12 months from the date of approval of the financial statements. However, given that a degree of uncertainty exists in the timing of ongoing strategic initiatives which includes management\u2019s ability to repay the Group\u2019s existing RCF (of which c.\u00a353 million remains at 30 April 2025), there exists a material uncertainty which may cast significant doubt over the Company\u2019s ability to continue as a going concern. As noted in the Company\u2019s RNS announcement on 14 March 2025, the Company has agreed with the existing lenders, to extend the facility for a committed three-month term expiring 16 June 2025, and if required two further three-month extension period options expiring 16 December 2025, subject to lender agreement at that time. The Board believes that the proceeds for agreed divestment of EMIC-1 will be received prior to 16 June 2025 (RCF expiry) however at the time of approval of the accounts these have not been received due to the procedural and administrative closing process for the transaction. It is the Board\u2019s belief, having discussed with lenders, that should the EMIC-1 proceeds be received and used to materially repay the existing balance of the RCF ahead of its current expiry on 16 June 2025, leaving circa. \u00a315m remaining balance at the point of maturity, existing lenders would be willing to discuss a proposal with their respective credit committees to extend the facility for a further three months to 15 September 2025. Should further extension of the RCF be required, but not agreed by the lenders, the Company would intend to pursue alternative financing until such time as sufficient divestment proceeds have been received. As discussed elsewhere, the Company has agreed the divestment of Aqua Comms which would allow for full repayment of the remainder of the RCF, however the timing of completion of that divestment is dependent on regulatory approvals so remains uncertain. The Company is also pursuing further asset divestments, distribution of available cash from D9 portfolio companies, and portfolio company level debt raising activities that would allow for the full repayment of the RCF, however at this time no such divestments have been completed.\n \n \n \n As outlined, the Board and InfraRed have been working towards effecting the Managed Wind-Down following this being mandated by shareholders in March 2024. The targeted completion of this Managed Wind-Down continues to be circa. 2028 and therefore the Directors believe that it continues to be appropriate to prepare the financial statements on a going concern basis. However, as outlined above, this assessment is dependent on the Group either completing the divestment of assets to fund the repayment of the remaining balance of the RCF due by 16 June 2025 or alternatively refinancing this debt or extending the maturity date of the RCF. These conditions indicate the existence of a material uncertainty which may cast significant doubt about the Company\u2019s ability to continue as a going concern. The financial statements do not include the adjustments that would result if the Company were unable to continue as a going concern.\n \n \n (b) Investment entities Following the shareholder vote at the General Meeting in March 2024, the Company is now in a Managed Wind-Down and as a result the objective of the Company is no longer to acquire digital infrastructure projects, but to ensure an orderly wind-down and return proceeds to shareholders. The Company, via D9 Holdco, has begun the process to start selling select Investee Companies. The Directors have concluded that in accordance with IFRS 10, the Company meets the definition of an investment entity, having evaluated against the criteria presented below that needs to be met. Under IFRS 10, investment entities are required to hold financial investments at fair value through profit or loss rather than consolidate them on a line-by-line basis. There are three key conditions to be met by the Company for it to meet the definition of an investment entity. For each reporting period, the Directors will continue to assess whether the Company continues to meet these conditions: \u2022 It obtains funds from one or more investors for the purpose of providing these investors with professional investment management services; \u2022 It commits to its investors that its business purpose is to invest its funds solely for returns (including having an exit strategy for investments) from capital appreciation, investment income or both; and \u2022 It measures and evaluates the performance of substantially all its investments on a fair value basis. The Company satisfies the first criterion as it has multiple investors and has obtained funds from a diverse group of shareholders for the purpose of providing them with investment opportunities to invest in a large pool of digital infrastructure assets. In satisfying the second criterion, the notion of an investment time frame is critical. An investment entity should not hold its investments indefinitely but should have an exit strategy for their realisation. The Company is now in a Managed Wind-Down with the intention to sell all its investments and return capital to investors. In March 2024 the Company sold 100% of its ownership in the Verne Global group of companies, in December 2024 and post year-end in January 2025 the Company entered into a binding agreement for the divestment of its interest in EMIC-1 and Aqua Comms respectively, demonstrating the exit strategy. The Company satisfies the third criterion as it measures and evaluates the performance of all of its investments on a fair value basis which is the most relevant for investors in the Company. Management use fair value information as a primary measurement to evaluate the performance of all of the investments and in decision making. In assessing whether it meets the definition, the Company shall also consider whether it has the following typical characteristics of an investment entity: a) it has more than one investment; b) it has more than one investor; c) it has investors that are not related parties of the entity; d) it has ownership interests in the form of equity or similar interests. The absence of any of these typical characteristics does not necessarily disqualify an entity from being classified as an investment entity. As D9 Holdco divests its investments it is inevitable it will have only one investment at some point. As the aim will be to sell that investment to generate returns for investors, this will not change the analysis as to whether the Company meets the definition of an investment entity. As per IFRS 10, a parent investment entity is required to consolidate subsidiaries that are not themselves investment entities and whose main purpose is to provide services relating to the entity\u2019s investment activities. The Directors have assessed whether D9 Holdco satisfies those conditions set above by considering the characteristics of the whole Group structure, rather than individual entities. The Directors have concluded that the Company and D9 Holdco are formed in\n \n \n \n connection with each other for business structure purposes. When considered together, both entities display the typical characteristics of an investment entity. The Company entering into a Managed Wind-Down, a decision which was made and voted on by shareholders in March 2024, and the changes in the Group structure following the sale of Verne Global have not impacted the management\u2019s judgement and conclusion over the IFRS 10 investment entity application and the Company has applied the same accounting policies described. The Directors are therefore of the opinion that the Company meets the criteria and characteristics of an investment entity and therefore, subsidiaries are measured at fair value through profit or loss, in accordance with IFRS 13 \u201cFair Value Measurement\u201d, IFRS 10 \u201cConsolidated Financial Statements\u201d and IFRS 9 \u201cFinancial Instruments\u201d.\n \n \n (c) New and amended standards adopted by the Company A number of amended standards became applicable for the current reporting period. The Group did not have to change its accounting policies or make retrospective adjustments as a result of adopting these amended standards. Management do not expect the new or amended standards will have a material impact on the Company\u2019s financial statements. The most significant of these standards are set out below: New standards and amendments \u2013 applicable 1 January 2024 (a) Lease liability in a Sale and Leaseback (Amendment to IFRS 16) (b) Classification of Liabilities as Current or Non-current \u2013 Amendments to IAS 1 (c) Amendments to IAS 1 Presentation of Financial Statements \u2022 Non-current liabilities with covenants \u2022 Deferral of Effective Date Amendment (published 15 July 2020) (d) IAS 7 \u201cStatement of Cash Flows\u201d and IFRS 7 \u201cFinancial Instruments: Disclosures (Amendment \u2013 Supplier Finance Arrangements)\u201d FORTHCOMING REQUIREMENTS The following standards and interpretations had been issued but were not mandatory for annual reporting periods ending on 31 December 2024: (a) IFRS 17 \u201cInsurance Contracts\u201d (b) Definition of Accounting Estimates \u2013 Amendments to IAS 8 (c) Deferred Tax related to Assets and Liabilities arising from a Single Transaction \u2013 Amendments to IAS 12\n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory", "language": "en", "entity": "scheme:213800OQLX64UNS38U92", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250501184059117": { "value": "\n These financial statements for the year ended 31 December 2024 have been prepared in accordance with International Financial Reporting Standards as adopted by the European Union.\n ", "dimensions": { "concept": "ifrs-full:StatementOfIFRSCompliance", "language": "en", "entity": "scheme:213800OQLX64UNS38U92", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250501184129700": { "value": "\n (a) Going Concern Material Uncertainty Following the recent shareholder vote at the General Meeting, the Company is now in a Managed Wind-Down. The audited Financial Statements for the year ended 31 December 2024 continue to be prepared on a going concern basis. As part of the Strategic Review, various options for realising the stake in Arqiva were considered by the Board and after careful consideration of Arqiva\u2019s plans and current market conditions, the Board believes that the maximisation of the value of the Company\u2019s stake in Arqiva is likely to take longer to realise than the other investments held by the Company. As such, whilst the Company will continue to consider and be open to all options for Arqiva which are value-accretive to shareholders, the Board has decided to defer launching a sale process for the Company\u2019s stake in Arqiva. Given the time frame involved in the divestment of Arqiva, the Board believes that the Going Concern approach to the preparation of the Financial Statements remains appropriate. No provision has been made for the costs of winding up the Company as these will be charged to the Income Statement on an accruals basis as they are incurred or as the Company becomes obligated to make such payments in the future. At the upcoming AGM in June 2025, the Directors, as required under the Company\u2019s Articles of Association, will put to shareholders an ordinary resolution that the Company continues its business as presently constituted (\u201cContinuation Resolution\u201d). If the Continuation Resolution is not passed, the Directors shall put forward proposals for the reconstruction or reorganisation of the Company to shareholders as soon as reasonably practicable. Typically, companies seek to remove the requirement to propose any further continuation or discontinuation resolution required pursuant to their constitutional documents at the same time as they seek shareholder approval to amend their investment policy in order to pursue a Managed Wind-Down. However, this was omitted from the business of the Company held on 25 March 2024 and therefore the Continuation Resolution must be presented at this year\u2019s AGM in accordance with the Articles of Association. The Directors consider that the Continuation Resolution will pass as it is considered that this would be in shareholders\u2019 best interests, the Company is already in Managed Wind-Down as voted overwhelmingly in favour by shareholders in March 2024, and more recently through engagement with significant shareholders. Nonetheless, the Board recognises that this represents a material uncertainty over going concern. The Directors have considered the cashflow assumptions for a period of 12 months following the approval of the financial statements and as part of this have considered the requirements for the Company to repay the RCF and the expected cash inflows from the divestment of assets. The Directors have also considered a number of severe, but plausible downside scenarios to these cashflow assumptions and the potential mitigating actions the Company has at its disposal to address these scenarios where required. Given these considerations, the Directors believe that the Company and the Group have adequate resources to continue to operate for a period of at least 12 months from the date of approval of the financial statements. However, given that a degree of uncertainty exists in the timing of ongoing strategic initiatives which includes management\u2019s ability to repay the Group\u2019s existing RCF (of which c.\u00a353 million remains at 30 April 2025), there exists a material uncertainty which may cast significant doubt over the Company\u2019s ability to continue as a going concern. As noted in the Company\u2019s RNS announcement on 14 March 2025, the Company has agreed with the existing lenders, to extend the facility for a committed three-month term expiring 16 June 2025, and if required two further three-month extension period options expiring 16 December 2025, subject to lender agreement at that time. The Board believes that the proceeds for agreed divestment of EMIC-1 will be received prior to 16 June 2025 (RCF expiry) however at the time of approval of the accounts these have not been received due to the procedural and administrative closing process for the transaction. It is the Board\u2019s belief, having discussed with lenders, that should the EMIC-1 proceeds be received and used to materially repay the existing balance of the RCF ahead of its current expiry on 16 June 2025, leaving circa. \u00a315m remaining balance at the point of maturity, existing lenders would be willing to discuss a proposal with their respective credit committees to extend the facility for a further three months to 15 September 2025. Should further extension of the RCF be required, but not agreed by the lenders, the Company would intend to pursue alternative financing until such time as sufficient divestment proceeds have been received. As discussed elsewhere, the Company has agreed the divestment of Aqua Comms which would allow for full repayment of the remainder of the RCF, however the timing of completion of that divestment is dependent on regulatory approvals so remains uncertain. The Company is also pursuing further asset divestments, distribution of available cash from D9 portfolio companies, and portfolio company level debt raising activities that would allow for the full repayment of the RCF, however at this time no such divestments have been completed.\n \n As outlined, the Board and InfraRed have been working towards effecting the Managed Wind-Down following this being mandated by shareholders in March 2024. The targeted completion of this Managed Wind-Down continues to be circa. 2028 and therefore the Directors believe that it continues to be appropriate to prepare the financial statements on a going concern basis. However, as outlined above, this assessment is dependent on the Group either completing the divestment of assets to fund the repayment of the remaining balance of the RCF due by 16 June 2025 or alternatively refinancing this debt or extending the maturity date of the RCF. These conditions indicate the existence of a material uncertainty which may cast significant doubt about the Company\u2019s ability to continue as a going concern. The financial statements do not include the adjustments that would result if the Company were unable to continue as a going concern.\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfGoingConcernExplanatory", "language": "en", "entity": "scheme:213800OQLX64UNS38U92", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250501184211246": { "value": "\n (b) Investment entities Following the shareholder vote at the General Meeting in March 2024, the Company is now in a Managed Wind-Down and as a result the objective of the Company is no longer to acquire digital infrastructure projects, but to ensure an orderly wind-down and return proceeds to shareholders. The Company, via D9 Holdco, has begun the process to start selling select Investee Companies. The Directors have concluded that in accordance with IFRS 10, the Company meets the definition of an investment entity, having evaluated against the criteria presented below that needs to be met. Under IFRS 10, investment entities are required to hold financial investments at fair value through profit or loss rather than consolidate them on a line-by-line basis. There are three key conditions to be met by the Company for it to meet the definition of an investment entity. For each reporting period, the Directors will continue to assess whether the Company continues to meet these conditions: \u2022 It obtains funds from one or more investors for the purpose of providing these investors with professional investment management services; \u2022 It commits to its investors that its business purpose is to invest its funds solely for returns (including having an exit strategy for investments) from capital appreciation, investment income or both; and \u2022 It measures and evaluates the performance of substantially all its investments on a fair value basis. The Company satisfies the first criterion as it has multiple investors and has obtained funds from a diverse group of shareholders for the purpose of providing them with investment opportunities to invest in a large pool of digital infrastructure assets. In satisfying the second criterion, the notion of an investment time frame is critical. An investment entity should not hold its investments indefinitely but should have an exit strategy for their realisation. The Company is now in a Managed Wind-Down with the intention to sell all its investments and return capital to investors. In March 2024 the Company sold 100% of its ownership in the Verne Global group of companies, in December 2024 and post year-end in January 2025 the Company entered into a binding agreement for the divestment of its interest in EMIC-1 and Aqua Comms respectively, demonstrating the exit strategy. The Company satisfies the third criterion as it measures and evaluates the performance of all of its investments on a fair value basis which is the most relevant for investors in the Company. Management use fair value information as a primary measurement to evaluate the performance of all of the investments and in decision making. In assessing whether it meets the definition, the Company shall also consider whether it has the following typical characteristics of an investment entity: a) it has more than one investment; b) it has more than one investor; c) it has investors that are not related parties of the entity; d) it has ownership interests in the form of equity or similar interests. The absence of any of these typical characteristics does not necessarily disqualify an entity from being classified as an investment entity. As D9 Holdco divests its investments it is inevitable it will have only one investment at some point. As the aim will be to sell that investment to generate returns for investors, this will not change the analysis as to whether the Company meets the definition of an investment entity. As per IFRS 10, a parent investment entity is required to consolidate subsidiaries that are not themselves investment entities and whose main purpose is to provide services relating to the entity\u2019s investment activities. The Directors have assessed whether D9 Holdco satisfies those conditions set above by considering the characteristics of the whole Group structure, rather than individual entities. The Directors have concluded that the Company and D9 Holdco are formed in\n \n connection with each other for business structure purposes. When considered together, both entities display the typical characteristics of an investment entity. The Company entering into a Managed Wind-Down, a decision which was made and voted on by shareholders in March 2024, and the changes in the Group structure following the sale of Verne Global have not impacted the management\u2019s judgement and conclusion over the IFRS 10 investment entity application and the Company has applied the same accounting policies described. The Directors are therefore of the opinion that the Company meets the criteria and characteristics of an investment entity and therefore, subsidiaries are measured at fair value through profit or loss, in accordance with IFRS 13 \u201cFair Value Measurement\u201d, IFRS 10 \u201cConsolidated Financial Statements\u201d and IFRS 9 \u201cFinancial Instruments\u201d.\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory", "language": "en", "entity": "scheme:213800OQLX64UNS38U92", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250501182938694": { "value": "\n (c) New and amended standards adopted by the Company A number of amended standards became applicable for the current reporting period. The Group did not have to change its accounting policies or make retrospective adjustments as a result of adopting these amended standards. Management do not expect the new or amended standards will have a material impact on the Company\u2019s financial statements. The most significant of these standards are set out below: New standards and amendments \u2013 applicable 1 January 2024 (a) Lease liability in a Sale and Leaseback (Amendment to IFRS 16) (b) Classification of Liabilities as Current or Non-current \u2013 Amendments to IAS 1 (c) Amendments to IAS 1 Presentation of Financial Statements \u2022 Non-current liabilities with covenants \u2022 Deferral of Effective Date Amendment (published 15 July 2020) (d) IAS 7 \u201cStatement of Cash Flows\u201d and IFRS 7 \u201cFinancial Instruments: Disclosures (Amendment \u2013 Supplier Finance Arrangements)\u201d FORTHCOMING REQUIREMENTS The following standards and interpretations had been issued but were not mandatory for annual reporting periods ending on 31 December 2024: (a) IFRS 17 \u201cInsurance Contracts\u201d (b) Definition of Accounting Estimates \u2013 Amendments to IAS 8 (c) Deferred Tax related to Assets and Liabilities arising from a Single Transaction \u2013 Amendments to IAS 12\n ", "dimensions": { "concept": "ifrs-full:DescriptionOfOtherAccountingPoliciesRelevantToUnderstandingOfFinancialStatements", "language": "en", "entity": "scheme:213800OQLX64UNS38U92", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250501184435396": { "value": "\n 3. SIGNIFICANT ACCOUNTING POLICIES \n \n (a) Financial Instruments Financial assets and financial liabilities are recognised on the Company\u2019s Statement of Financial Position when the Company becomes a party to the contractual provisions of the instrument. Financial assets are to be derecognised when the contractual rights to the cash flows from the instrument expire or the asset is transferred, and the transfer qualifies for derecognition in accordance with IFRS 9 \u201cFinancial Instruments\u201d. The Company did not use any derivative financial instruments during the period. \n \n (i) Financial assets The Company\u2019s investment in D9 Holdco comprises both equity and debt. The Company classifies its financial assets as either investments at fair value through profit or loss or financial assets at amortised cost (e.g. cash and cash equivalents and trade and other receivables). The classification depends on the purpose for which the financial assets are acquired. Management determines the classification of its financial assets at initial recognition. \n \n (ii) Investments at fair value through profit or loss At initial recognition, the Company measures its investments through its investment in D9 Holdco, at fair value through profit or loss and any transaction costs are expensed to the Statement of Comprehensive Income. The Company will subsequently continue to measure all investments at fair value and any changes in the fair value are to be recognised as unrealised gains or losses through profit or loss within the capital column of the Statement of Comprehensive Income. IFRS 13 defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date (an exit price). When measuring fair value, the Company takes into consideration\n \n \n \n \n \n \n \n the characteristics of the asset or liability if market participants would take those characteristics into account when pricing the asset or liability at the measurement date, including assumptions about risk.\n \n \n \n (iii) Financial liabilities and equity Debt and equity instruments are measured at amortised cost and are classified as either financial liabilities or as equity in accordance with the substance of the contractual arrangement. All financial liabilities are classified as at amortised cost. These liabilities are initially measured at fair value less transaction costs and subsequently using the effective interest method.\n \n \n (iv) Equity instruments The Company\u2019s Ordinary Shares are classified as equity under stated capital and are not redeemable. Costs associated or directly attributable to the issue of new equity shares, including the costs incurred in relation to the Company\u2019s IPO on 31 March 2021 and its subsequent equity raises, are recognised as a deduction in equity and are charged against stated capital.\n \n \n \n (b) Finance income Finance income is recognised using the effective interest method. This is calculated by applying the effective interest rate to the gross carrying amount of a financial asset unless the assets subsequently became credit impaired. In the latter case, the effective interest rate is applied to the amortised cost of the financial asset. Finance income is recognised on an accruals basis. \n \n (c) Finance expenses Borrowing costs are recognised in the Statement of Comprehensive Income in the period to which they relate on an accruals basis.\n \n \n \n (d) Fair value estimation for investments at fair value The fair value of financial investments at fair value through profit or loss is based on the valuation models adjusted in accordance with the IPEV (International Private Equity and Venture Capital) valuation guidelines December 2022 to comply with IFRS 13. The Company records the fair value of D9 Holdco by calculating and aggregating the fair value of each of the individual investments in which the Company holds an indirect investment. The total change in the fair value of the investment in D9 Holdco is recorded through profit and loss within the capital column of the Statement of Comprehensive Income.\n \n \n (e) Cash and cash equivalents Cash and cash equivalents comprise cash balances and deposits held on call with banks. Deposits to be held with original maturities of greater than three months are included in other financial assets. Cash and cash equivalents are measured at amortised cost using the effective interest method and assessed for expected credit losses at each reporting date. There are no material expected credit losses as the bank institution has high credit ratings assigned by international credit rating agencies.\n \n \n (f) Trade and other receivables Trade and other receivables are measured at amortised cost using the effective interest method, less any impairment. They are included in current assets, except where maturities are greater than 12 months after the reporting date, in which case they are to be classified as non-current assets. The effective interest rate is the rate that exactly discounts estimated future cash payments or receipts through the expected life of the financial instrument to the relevant asset\u2019s carrying amount. Impairment provisions for all receivables are recognised based on a forward-looking expected credit loss model using the simplified approach. The methodology used to determine the amount of the provision is based on whether there has been a significant increase in credit risk since initial recognition of the financial asset. For those where the credit risk has not increased significantly since initial recognition of the financial asset, 12-month expected credit losses along with gross interest income are recognised. For those for which credit risk has increased significantly, lifetime expected credit losses along with the gross interest income are recognised. For those that are determined to be credit impaired, lifetime expected credit losses along with interest income on a net basis are recognised.\n (g) Amortised costs Assets that are held for collection of contractual cash flows, where those cash flows represent solely payments of principal and interest, are measured at amortised cost. Interest income from these financial assets is included in finance income using the effective interest rate method. Any gain or loss arising on derecognition is recognised directly in profit or loss and presented in other gains/ (losses) together with foreign exchange gains and losses. Impairment losses are presented as a separate line item in the statement of profit or loss. \n \n (h) Trade and other payables\n \n \n \n Trade and other payables are classified as current liabilities if payment is due within one year or less from the end of the current accounting period. If not, they are presented as non-current liabilities. Trade and other payables are recognised initially at their fair value and subsequently measured at amortised cost using the effective interest method until settled.\n \n \n (i) Segmental reporting The Chief Operating Decision Maker (the \u201cCODM\u201d) being the Board of Directors, is of the opinion that the Company is engaged in a single segment of business, being investment in digital infrastructure projects. The internal financial information to be used by the CODM on a quarterly basis to allocate resources, assess performance and manage the Company will present the business as a single segment comprising the portfolio of investments in digital infrastructure assets.\n \n \n (j) Foreign currency transactions and balances Transactions in foreign currencies are translated at the foreign exchange rate ruling at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the reporting date are translated at the foreign exchange rate ruling at that date. Foreign exchange differences arising on translation are recognised in the Statement of Comprehensive Income as a revenue or capital item depending on the income or expense to which they relate. All exchange differences recognised in income or expenses, except for those arising on financial instruments measured at fair value through profit or loss in accordance with IFRS 9, is on an aggregate net basis. The total amount of exchange differences recognised in income or expenses includes exchange differences recognised on subsequent settlement and retranslation to the closing rate on balances arising from foreign currency transactions.\n \n \n (k) Revenue recognition Gains and losses on fair value of investments in the Statement of Comprehensive Income will represent gains or losses that arise from the movement in the fair value of the Company\u2019s investment in D9 Holdco. Investment income comprises dividend income received from the Company\u2019s subsidiary. Interest income is recognised in the Statement of Comprehensive Income using the effective interest method. Other income is recognised to the extent that the economic benefits will flow to the Company and the income can be reliably measured. Income is measured as the fair value of consideration received or receivable, excluding discounts, rebates and value added tax. Other income comprises fees charged to Investee Companies under a Management Services Agreement. Other income is recognised 100% through revenue. Dividend income receivable on equity shares is recognised on the ex-dividend date. Dividend income on equity shares where no ex- dividend date is quoted is brought into account when the Company\u2019s right to receive payment is established.\n \n \n (l) Dividends Dividends payable are recognised as distribution in the financial statements in the period in which they are paid or when the Company\u2019s obligation to make payment has been established.\n \n \n (m) Expenses Expenses are accounted for on an accruals basis. Share issue costs of the Company directly attributable to the issue and listing of shares are charged to stated capital. The Company\u2019s investment management fee, administration fees and all other expenses are charged through the Statement of Comprehensive Income. In order to better reflect the activities of an investment trust company and in accordance with guidance issued by the AIC SORP, supplementary information which analyses the Statement of Comprehensive Income between items of a revenue and a capital nature has been presented alongside the Statement of Comprehensive Income. Expenses have been charged wholly to the revenue column of the Statement of Comprehensive Income, except as follows: \u2022 expenses which are incidental to the acquisition or disposal of an investment are treated as capital; \u2022 expenses are treated as capital where a connection with the maintenance or enhancement of the value of the investments can be demonstrated; and \u2022 the investment management fee has been allocated 75% to revenue and 25% to capital on the Statement of Comprehensive Income in line with the Board\u2019s expected long-term split of returns, in the form of income and capital gains respectively, from the investment portfolio.\n (n) Acquisition costs and disposals In line with SORP, acquisition costs and disposals are expensed to the capital column of the Statement of Comprehensive Income as they are incurred for investments which are held at fair value through profit or loss. \n \n (o) Taxation\n \n \n \n The tax expense represents the sum of the tax currently payable and deferred tax. The tax currently payable is based on the taxable profit for the year. Taxable profit differs from net profit as reported in the Statement of Comprehensive Income because it excludes items of income or expenses that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The Company\u2019s liability for current tax is calculated using tax rates that were applicable at the balance sheet date. Where expenses are allocated between the capital and revenue accounts, any tax relief in respect of expenses is allocated between capital and revenue returns on the marginal basis using the Company\u2019s effective rate of corporation tax for the accounting period. \n \n Deferred taxation is recognised in respect of all temporary differences that have originated but not reversed at the financial reporting date, where transactions or events that result in an obligation to pay more taxation in the future or right to pay less taxation in the future have occurred at the financial reporting date. This is subject to deferred tax assets only being recognised if it is considered more likely than not that there will be suitable profits from which the future reversal of the temporary differences can be deducted. Deferred tax is measured on a non-discounted basis, at the average tax rates that are expected to apply in the periods in which the timing differences are expected to reverse based on tax rates and laws that have been enacted or substantively enacted by the balance sheet date.\n \n \n \n (p) Earnings per share The Company presents basic and diluted earnings per share (\u201cEPS\u201d). (i) Basic earnings per share Basic earnings per share is calculated by dividing: \u2022 the profit attributable to owners of the Company, excluding any costs of servicing equity other than Ordinary Shares; by \u2022 the weighted average number of Ordinary Shares outstanding during the financial year, adjusted for bonus elements in Ordinary Shares issued during the year and excluding treasury shares. (ii) Diluted earnings per share Diluted earnings per share adjusts the figures used in the determination of basic earnings per share to take into account: \u2022 the after-income tax effect of interest and other financing costs associated with dilutive potential Ordinary Shares; and \u2022 the weighted average number of additional Ordinary Shares that would have been outstanding assuming the conversion of all dilutive potential Ordinary Shares.\n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory", "language": "en", "entity": "scheme:213800OQLX64UNS38U92", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250501184552716": { "value": "\n (a) Financial Instruments Financial assets and financial liabilities are recognised on the Company\u2019s Statement of Financial Position when the Company becomes a party to the contractual provisions of the instrument. Financial assets are to be derecognised when the contractual rights to the cash flows from the instrument expire or the asset is transferred, and the transfer qualifies for derecognition in accordance with IFRS 9 \u201cFinancial Instruments\u201d. The Company did not use any derivative financial instruments during the period. \n \n (i) Financial assets The Company\u2019s investment in D9 Holdco comprises both equity and debt. The Company classifies its financial assets as either investments at fair value through profit or loss or financial assets at amortised cost (e.g. cash and cash equivalents and trade and other receivables). The classification depends on the purpose for which the financial assets are acquired. Management determines the classification of its financial assets at initial recognition. \n \n (ii) Investments at fair value through profit or loss At initial recognition, the Company measures its investments through its investment in D9 Holdco, at fair value through profit or loss and any transaction costs are expensed to the Statement of Comprehensive Income. The Company will subsequently continue to measure all investments at fair value and any changes in the fair value are to be recognised as unrealised gains or losses through profit or loss within the capital column of the Statement of Comprehensive Income. IFRS 13 defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date (an exit price). When measuring fair value, the Company takes into consideration\n \n \n \n \n \n the characteristics of the asset or liability if market participants would take those characteristics into account when pricing the asset or liability at the measurement date, including assumptions about risk.\n \n \n \n (iii) Financial liabilities and equity Debt and equity instruments are measured at amortised cost and are classified as either financial liabilities or as equity in accordance with the substance of the contractual arrangement. All financial liabilities are classified as at amortised cost. These liabilities are initially measured at fair value less transaction costs and subsequently using the effective interest method.\n \n \n (iv) Equity instruments The Company\u2019s Ordinary Shares are classified as equity under stated capital and are not redeemable. Costs associated or directly attributable to the issue of new equity shares, including the costs incurred in relation to the Company\u2019s IPO on 31 March 2021 and its subsequent equity raises, are recognised as a deduction in equity and are charged against stated capital.\n \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:213800OQLX64UNS38U92", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250501184639204": { "value": "\n (i) Financial assets The Company\u2019s investment in D9 Holdco comprises both equity and debt. The Company classifies its financial assets as either investments at fair value through profit or loss or financial assets at amortised cost (e.g. cash and cash equivalents and trade and other receivables). The classification depends on the purpose for which the financial assets are acquired. Management determines the classification of its financial assets at initial recognition. \n \n (ii) Investments at fair value through profit or loss At initial recognition, the Company measures its investments through its investment in D9 Holdco, at fair value through profit or loss and any transaction costs are expensed to the Statement of Comprehensive Income. The Company will subsequently continue to measure all investments at fair value and any changes in the fair value are to be recognised as unrealised gains or losses through profit or loss within the capital column of the Statement of Comprehensive Income. IFRS 13 defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date (an exit price). When measuring fair value, the Company takes into consideration\n \n \n \n the characteristics of the asset or liability if market participants would take those characteristics into account when pricing the asset or liability at the measurement date, including assumptions about risk.\n \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory", "language": "en", "entity": "scheme:213800OQLX64UNS38U92", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250501184721908": { "value": "\n (ii) Investments at fair value through profit or loss At initial recognition, the Company measures its investments through its investment in D9 Holdco, at fair value through profit or loss and any transaction costs are expensed to the Statement of Comprehensive Income. The Company will subsequently continue to measure all investments at fair value and any changes in the fair value are to be recognised as unrealised gains or losses through profit or loss within the capital column of the Statement of Comprehensive Income. IFRS 13 defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date (an exit price). When measuring fair value, the Company takes into consideration\n \n the characteristics of the asset or liability if market participants would take those characteristics into account when pricing the asset or liability at the measurement date, including assumptions about risk.\n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory", "language": "en", "entity": "scheme:213800OQLX64UNS38U92", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250501184802270": { "value": "\n (iii) Financial liabilities and equity Debt and equity instruments are measured at amortised cost and are classified as either financial liabilities or as equity in accordance with the substance of the contractual arrangement. All financial liabilities are classified as at amortised cost. These liabilities are initially measured at fair value less transaction costs and subsequently using the effective interest method.\n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory", "language": "en", "entity": "scheme:213800OQLX64UNS38U92", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250501184822364": { "value": "\n (iv) Equity instruments The Company\u2019s Ordinary Shares are classified as equity under stated capital and are not redeemable. Costs associated or directly attributable to the issue of new equity shares, including the costs incurred in relation to the Company\u2019s IPO on 31 March 2021 and its subsequent equity raises, are recognised as a deduction in equity and are charged against stated capital.\n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIssuedCapitalExplanatory", "language": "en", "entity": "scheme:213800OQLX64UNS38U92", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250501195234700": { "value": "\n (b) Finance income Finance income is recognised using the effective interest method. This is calculated by applying the effective interest rate to the gross carrying amount of a financial asset unless the assets subsequently became credit impaired. In the latter case, the effective interest rate is applied to the amortised cost of the financial asset. Finance income is recognised on an accruals basis. \n \n (c) Finance expenses Borrowing costs are recognised in the Statement of Comprehensive Income in the period to which they relate on an accruals basis.\n \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory", "language": "en", "entity": "scheme:213800OQLX64UNS38U92", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250501195258340": { "value": "\n (c) Finance expenses Borrowing costs are recognised in the Statement of Comprehensive Income in the period to which they relate on an accruals basis.\n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceCostsExplanatory", "language": "en", "entity": "scheme:213800OQLX64UNS38U92", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250501195325278": { "value": "\n (d) Fair value estimation for investments at fair value The fair value of financial investments at fair value through profit or loss is based on the valuation models adjusted in accordance with the IPEV (International Private Equity and Venture Capital) valuation guidelines December 2022 to comply with IFRS 13. The Company records the fair value of D9 Holdco by calculating and aggregating the fair value of each of the individual investments in which the Company holds an indirect investment. The total change in the fair value of the investment in D9 Holdco is recorded through profit and loss within the capital column of the Statement of Comprehensive Income.\n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognisingDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueExplanatory", "language": "en", "entity": "scheme:213800OQLX64UNS38U92", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250501195343037": { "value": "\n (e) Cash and cash equivalents Cash and cash equivalents comprise cash balances and deposits held on call with banks. Deposits to be held with original maturities of greater than three months are included in other financial assets. Cash and cash equivalents are measured at amortised cost using the effective interest method and assessed for expected credit losses at each reporting date. There are no material expected credit losses as the bank institution has high credit ratings assigned by international credit rating agencies.\n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents", "language": "en", "entity": "scheme:213800OQLX64UNS38U92", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250501195403628": { "value": "\n (f) Trade and other receivables Trade and other receivables are measured at amortised cost using the effective interest method, less any impairment. They are included in current assets, except where maturities are greater than 12 months after the reporting date, in which case they are to be classified as non-current assets. The effective interest rate is the rate that exactly discounts estimated future cash payments or receipts through the expected life of the financial instrument to the relevant asset\u2019s carrying amount. Impairment provisions for all receivables are recognised based on a forward-looking expected credit loss model using the simplified approach. The methodology used to determine the amount of the provision is based on whether there has been a significant increase in credit risk since initial recognition of the financial asset. For those where the credit risk has not increased significantly since initial recognition of the financial asset, 12-month expected credit losses along with gross interest income are recognised. For those for which credit risk has increased significantly, lifetime expected credit losses along with the gross interest income are recognised. For those that are determined to be credit impaired, lifetime expected credit losses along with interest income on a net basis are recognised.\n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory", "language": "en", "entity": "scheme:213800OQLX64UNS38U92", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250501195455221": { "value": "\n (h) Trade and other payables\n \n Trade and other payables are classified as current liabilities if payment is due within one year or less from the end of the current accounting period. If not, they are presented as non-current liabilities. Trade and other payables are recognised initially at their fair value and subsequently measured at amortised cost using the effective interest method until settled.\n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory", "language": "en", "entity": "scheme:213800OQLX64UNS38U92", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250501195702245": { "value": "\n (i) Segmental reporting The Chief Operating Decision Maker (the \u201cCODM\u201d) being the Board of Directors, is of the opinion that the Company is engaged in a single segment of business, being investment in digital infrastructure projects. The internal financial information to be used by the CODM on a quarterly basis to allocate resources, assess performance and manage the Company will present the business as a single segment comprising the portfolio of investments in digital infrastructure assets.\n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory", "language": "en", "entity": "scheme:213800OQLX64UNS38U92", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250501195726780": { "value": "\n (j) Foreign currency transactions and balances Transactions in foreign currencies are translated at the foreign exchange rate ruling at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the reporting date are translated at the foreign exchange rate ruling at that date. Foreign exchange differences arising on translation are recognised in the Statement of Comprehensive Income as a revenue or capital item depending on the income or expense to which they relate. All exchange differences recognised in income or expenses, except for those arising on financial instruments measured at fair value through profit or loss in accordance with IFRS 9, is on an aggregate net basis. The total amount of exchange differences recognised in income or expenses includes exchange differences recognised on subsequent settlement and retranslation to the closing rate on balances arising from foreign currency transactions.\n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory", "language": "en", "entity": "scheme:213800OQLX64UNS38U92", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250501195804877": { "value": "\n (k) Revenue recognition Gains and losses on fair value of investments in the Statement of Comprehensive Income will represent gains or losses that arise from the movement in the fair value of the Company\u2019s investment in D9 Holdco. Investment income comprises dividend income received from the Company\u2019s subsidiary. Interest income is recognised in the Statement of Comprehensive Income using the effective interest method. Other income is recognised to the extent that the economic benefits will flow to the Company and the income can be reliably measured. Income is measured as the fair value of consideration received or receivable, excluding discounts, rebates and value added tax. Other income comprises fees charged to Investee Companies under a Management Services Agreement. Other income is recognised 100% through revenue. Dividend income receivable on equity shares is recognised on the ex-dividend date. Dividend income on equity shares where no ex- dividend date is quoted is brought into account when the Company\u2019s right to receive payment is established.\n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue", "language": "en", "entity": "scheme:213800OQLX64UNS38U92", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250501195821957": { "value": "\n (l) Dividends Dividends payable are recognised as distribution in the financial statements in the period in which they are paid or when the Company\u2019s obligation to make payment has been established.\n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory", "language": "en", "entity": "scheme:213800OQLX64UNS38U92", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250501195842902": { "value": "\n (m) Expenses Expenses are accounted for on an accruals basis. Share issue costs of the Company directly attributable to the issue and listing of shares are charged to stated capital. The Company\u2019s investment management fee, administration fees and all other expenses are charged through the Statement of Comprehensive Income. In order to better reflect the activities of an investment trust company and in accordance with guidance issued by the AIC SORP, supplementary information which analyses the Statement of Comprehensive Income between items of a revenue and a capital nature has been presented alongside the Statement of Comprehensive Income. Expenses have been charged wholly to the revenue column of the Statement of Comprehensive Income, except as follows: \u2022 expenses which are incidental to the acquisition or disposal of an investment are treated as capital; \u2022 expenses are treated as capital where a connection with the maintenance or enhancement of the value of the investments can be demonstrated; and \u2022 the investment management fee has been allocated 75% to revenue and 25% to capital on the Statement of Comprehensive Income in line with the Board\u2019s expected long-term split of returns, in the form of income and capital gains respectively, from the investment portfolio.\n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForExpensesExplanatory", "language": "en", "entity": "scheme:213800OQLX64UNS38U92", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250501195906925": { "value": "\n (o) Taxation\n \n The tax expense represents the sum of the tax currently payable and deferred tax. The tax currently payable is based on the taxable profit for the year. Taxable profit differs from net profit as reported in the Statement of Comprehensive Income because it excludes items of income or expenses that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The Company\u2019s liability for current tax is calculated using tax rates that were applicable at the balance sheet date. Where expenses are allocated between the capital and revenue accounts, any tax relief in respect of expenses is allocated between capital and revenue returns on the marginal basis using the Company\u2019s effective rate of corporation tax for the accounting period. \n \n Deferred taxation is recognised in respect of all temporary differences that have originated but not reversed at the financial reporting date, where transactions or events that result in an obligation to pay more taxation in the future or right to pay less taxation in the future have occurred at the financial reporting date. This is subject to deferred tax assets only being recognised if it is considered more likely than not that there will be suitable profits from which the future reversal of the temporary differences can be deducted. Deferred tax is measured on a non-discounted basis, at the average tax rates that are expected to apply in the periods in which the timing differences are expected to reverse based on tax rates and laws that have been enacted or substantively enacted by the balance sheet date.\n \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory", "language": "en", "entity": "scheme:213800OQLX64UNS38U92", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250501195952589": { "value": "\n Deferred taxation is recognised in respect of all temporary differences that have originated but not reversed at the financial reporting date, where transactions or events that result in an obligation to pay more taxation in the future or right to pay less taxation in the future have occurred at the financial reporting date. This is subject to deferred tax assets only being recognised if it is considered more likely than not that there will be suitable profits from which the future reversal of the temporary differences can be deducted. Deferred tax is measured on a non-discounted basis, at the average tax rates that are expected to apply in the periods in which the timing differences are expected to reverse based on tax rates and laws that have been enacted or substantively enacted by the balance sheet date.\n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory", "language": "en", "entity": "scheme:213800OQLX64UNS38U92", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250501200012284": { "value": "\n (p) Earnings per share The Company presents basic and diluted earnings per share (\u201cEPS\u201d). (i) Basic earnings per share Basic earnings per share is calculated by dividing: \u2022 the profit attributable to owners of the Company, excluding any costs of servicing equity other than Ordinary Shares; by \u2022 the weighted average number of Ordinary Shares outstanding during the financial year, adjusted for bonus elements in Ordinary Shares issued during the year and excluding treasury shares. (ii) Diluted earnings per share Diluted earnings per share adjusts the figures used in the determination of basic earnings per share to take into account: \u2022 the after-income tax effect of interest and other financing costs associated with dilutive potential Ordinary Shares; and \u2022 the weighted average number of additional Ordinary Shares that would have been outstanding assuming the conversion of all dilutive potential Ordinary Shares.\n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory", "language": "en", "entity": "scheme:213800OQLX64UNS38U92", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250501200041917": { "value": "\n 4. SIGNIFICANT ACCOUNTING JUDGEMENTS, ESTIMATES AND ASSUMPTIONS In the application of the Company\u2019s accounting policies, the Directors are required to make judgements, estimates and assumptions that affect the reported amounts of assets, liabilities, income and expenses. It is possible that actual results may differ from these estimates. (a) Significant accounting judgements (i) Investment entity As discussed above in Note 2(b), the Company meets the definition of an investment entity as defined in IFRS 10 and therefore its subsidiary entities have not been consolidated in these financial statements. \n \n (b) Key sources of estimation uncertainty The estimates and underlying assumptions underpinning our investments are reviewed on an ongoing basis by both the Board and the Investment Manager. Revisions to any accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.\n \n \n (i) Fair value measurement of investments at fair value through profit or loss The fair value of investments in digital infrastructure projects is calculated by discounting at an appropriate discount rate future cash flows expected to be generated by the trading subsidiary companies and received by D9 Holdco, through dividend income, equity redemptions and shareholder loan repayments or restructurings and adjusted in accordance with the IPEV (International Private Equity and Venture Capital) valuation guidelines, where appropriate, to comply with IFRS 13 and IFRS 9. For December 2024 the Board received and challenged an independent report and opinion on the Investment Manager\u2019s valuation from a third-party valuation expert on Arqiva and Elio Networks. Estimates such as the forecasted cash flows from investments form the basis of making judgements about the fair value of assets, which is not readily available from other sources. The discounted cash flows from earnings are forecasted over a period of up to 25 years followed by a terminal value based on a long-term growth rate or exit multiple. Discount rates are arrived at via a bottom-up analysis of the weighted average cost of capital, using both observable and unobservable inputs, and calculation of the appropriate beta based on comparable listed companies where appropriate; a sense-check to the DCF analysis is compared to market multiples.\n To do this, implied multiples from the DCF analysis are calculated and considered against the multiples available for reasonably comparable quoted companies and any relevant recent sector transactions. It should be noted that finding directly comparable\n \n companies to Arqiva and Elio Networks is challenging and as a result no directly comparable companies have been identified. Similarly, there have been few recent transactions with publicly available information where the target is directly comparable to the businesses. As a result, whilst the market multiples approach is a useful crosscheck to the DCF analysis, less reliance should be placed upon it. A broad range of assumptions are used in the Company\u2019s valuation models, which are arrived at by reviewing and challenging the business plans of the Investee Companies with their management. The Investment Manager exercises its judgement and uses its experience in assessing the expected future cash flows from each investment and long-term growth rates. The impact of changes in the key drivers of the valuation are set out below. The following significant unobservable inputs were used in the model, cash flows, terminal value and discount rates. The key area where estimates are significant to the financial statements and have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year is in the valuation of the investment portfolio. The key risks to the portfolio are discussed in further detail in the Risk report. Arqiva, Elio Networks and SeaEdge UK1 are valued on a discounted cash flow basis which requires assumptions to be made regarding future cash flows, terminal value and the discount rate to be applied to these cash flows. For this reporting period, the Company had a signed SPA for its interest in EMIC-1 and Aqua Comms. At the reporting date, these assets were held at the value of proceeds to be received under the SPA. For the Verne Earn Out the Investment Manager valued this based on its best estimation to realise value having reviewed and considered the contractual Earn Out mechanism, as well as the performance and outlook of the Verne business. The discount rate applied to the cash flows in each investment portfolio company is a key source of estimation uncertainty. The acquisition discount rate is adjusted to reflect changes in company-specific risks to the deliverability of future cash flows and is calibrated against secondary market information and other available data points, including comparable transactions. The weighted average discount rate used in these valuations was 14.0%. The cash flows on which the discounted cash flow valuations are based are derived from detailed financial models. These incorporate a number of assumptions with respect to individual portfolio companies, including: forecast new business wins or new orders; cost- cutting initiatives; liquidity and timing of debtor payments; timing of non-committed capital expenditure and construction activity; the terms of future debt refinancing; and macroeconomic assumptions such as inflation and energy prices. The terminal value attributes a residual value to the portfolio company at the end of the projected discrete cash flow period based on market comparables. The valuation of each asset has significant estimation in relation to asset-specific items but there is also consideration given to the impact of wider megatrends such as the transition to a lower-carbon economy and climate change. The effects of climate change, including extreme weather patterns or rising sea levels in the longer term, could impact the valuation of the assets in the portfolio in different ways. We note that the December 2023 valuations are being reviewed by an independent expert as discussed in the Chair\u2019s Statement. Please refer to the Prior Year Adjustment Review subsection in the Chair\u2019s Statement for more information.\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory", "language": "en", "entity": "scheme:213800OQLX64UNS38U92", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250501200128004": { "value": "\n (b) Key sources of estimation uncertainty The estimates and underlying assumptions underpinning our investments are reviewed on an ongoing basis by both the Board and the Investment Manager. Revisions to any accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.\n ", "dimensions": { "concept": "ifrs-full:DescriptionOfUncertaintiesOfEntitysAbilityToContinueAsGoingConcern", "language": "en", "entity": "scheme:213800OQLX64UNS38U92", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250501200205373": { "value": "\n (i) Fair value measurement of investments at fair value through profit or loss The fair value of investments in digital infrastructure projects is calculated by discounting at an appropriate discount rate future cash flows expected to be generated by the trading subsidiary companies and received by D9 Holdco, through dividend income, equity redemptions and shareholder loan repayments or restructurings and adjusted in accordance with the IPEV (International Private Equity and Venture Capital) valuation guidelines, where appropriate, to comply with IFRS 13 and IFRS 9. For December 2024 the Board received and challenged an independent report and opinion on the Investment Manager\u2019s valuation from a third-party valuation expert on Arqiva and Elio Networks. Estimates such as the forecasted cash flows from investments form the basis of making judgements about the fair value of assets, which is not readily available from other sources. The discounted cash flows from earnings are forecasted over a period of up to 25 years followed by a terminal value based on a long-term growth rate or exit multiple. Discount rates are arrived at via a bottom-up analysis of the weighted average cost of capital, using both observable and unobservable inputs, and calculation of the appropriate beta based on comparable listed companies where appropriate; a sense-check to the DCF analysis is compared to market multiples.\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialInstrumentsDesignatedAtFairValueThroughProfitOrLossExplanatory", "language": "en", "entity": "scheme:213800OQLX64UNS38U92", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250501200249812": { "value": "\n \n 5. INCOME FROM INVESTMENTS HELD AT FAIR VALUE AND OTHER INCOME \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Year ended 31 December 2024 \u00a3\u2019000 Year ended 31 December 2023 \u00a3\u2019000
UK dividends \u2013 27,972
Loan interest income 2,545 2,617
Other income 585 854
3,130 31,443
\n Dividends are under income from investments whist other Income comprises Management Services Fees charged to the Company\u2019s subsidiaries.\n \n \n 15. DIVIDENDS PAID \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Dividend per share Year ended 31 December 2024 \u00a3\u2019000 Year ended 31 December 2023 \u00a3\u2019000
Dividends period 1 October 2022 to 31 December 2022 1.5 pence \u2013 12,978
Dividend period 1 January 2023 to 31 March 2023 1.5 pence \u2013 12,978
Total dividends paid \u2013 25,956
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfDividendsExplanatory", "language": "en", "entity": "scheme:213800OQLX64UNS38U92", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250501201221693": { "value": "\n 5. INCOME FROM INVESTMENTS HELD AT FAIR VALUE AND OTHER INCOME \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Year ended 31 December 2024 \u00a3\u2019000 Year ended 31 December 2023 \u00a3\u2019000
UK dividends \u2013 27,972
Loan interest income 2,545 2,617
Other income 585 854
3,130 31,443
\n Dividends are under income from investments whist other Income comprises Management Services Fees charged to the Company\u2019s subsidiaries.\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory", "language": "en", "entity": "scheme:213800OQLX64UNS38U92", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250501201253485": { "value": "\n 6. INVESTMENT MANAGEMENT FEES \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Year ended 31 December 2024 Year ended 31 December 2023
Revenue \u00a3\u2019000 Capital \u00a3\u2019000 Total \u00a3\u2019000 Revenue \u00a3\u2019000 Capital \u00a3\u2019000 Total \u00a3\u2019000
Management fees 5,209 1,736 6,945 6,501 2,167 8,668
Total management fees 5,209 1,736 6,945* 6,501 2,167 8,668
\n * Allocated as \u00a35.3 million due to Triple Point for 2024 fees and \u00a30.7 million for 2025 fees (as explained below), and \u00a3840k due to InfraRed Capital Partners Limited (\u201cInfraRed\u201d) for the period from 11 October 2024 to 31 December 2024, as the interim service agreement was in effect from 11 October 2024 to 10 December 2024, and under the Investment Management Agreement between the Company and InfraRed from 11 December 2024 to 31 December 2024. For 2024, the Company has maintained its allocation of management fees between revenue and capital. Following the change in strategy, the Board has decided to stop allocating indirect costs between capital and revenue as it is not a useful metric in a wind-down scenario. The Company and Triple Point Investment Management LLP (\u201cTriple Point\u201d) entered into an Investment Management Agreement on 8 March 2021 and a Side Letter dated 17 March 2021. The Company served notice of termination to Triple Point in March 2024 following the completion of the Verne Global sale, with the Triple Point investment management agreement to terminate on 31 March 2025. On 11 October 2024, the Company entered into a new Investment Management Agreement with InfraRed (\u201cNew IMA\u201d), which became effective from 11 December 2024 at which point Triple Point\u2019s role as AIFM terminated. For the period from 11 October 2024 to 11 December 2024 (being the date on which the New IMA became effective), the Company entered into an interim support services agreement with InfraRed to work on key deliverables which had the same annual fee as the New IMA. Details of the fees are set out below. The Investment Manager (being Triple Point up to 11 December 2024, and InfraRed from 11 December 2024), has certain roles and responsibilities which are subject to certain restrictions under their respective agreements. The investment manager has responsibility, subject to the overall supervision of the Board, for active discretionary Investment Management of the Company\u2019s portfolio in accordance with the Company\u2019s Investment Objective and Policy. The Investment Manager is also appointed to be responsible for risk management and portfolio management and is the Company\u2019s AIFM. The Investment Manager has full discretion under their investment management agreement to make investments in accordance with the Company\u2019s Investment Policy from time to time. This discretion is, however, subject to: (i) the Board\u2019s ability to give instructions to the Investment Manager from time to time; and (ii) the requirement of the Board to approve certain investments where the Investment Manager has a conflict of interest in accordance with the terms of their investment management agreement. With effect from 31 March 2021 until 31 March 2025, the Company was obliged to pay Triple Point a management fee (the \u201cTP Annual Management Fee\u201d) calculated, invoiced and payable quarterly in arrears based on the Adjusted Net Asset Value which is based on funds deployed and committed at the relevant quarter date. The total amount accrued and due to Triple Point at the year-end was \u00a32.8 million (2023: \u00a34.2 million) which reflects the fees from 1 July 2024 to 31 March 2025. Fees accrued to March 2025 represent the maximum amount payable to Triple Point whilst negotiations on their final fee are ongoing and are based on the published Net Asset Value. The management fee for Triple Point, which under their Investment Management Fee they are entitled to until 31 March 2025, and has been fully accrued to that point in these accounts was calculated at the rates set out below: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Annual Management Fee (percentage of Adjusted Net Asset Value)
Adjusted Net Asset Value
On such part of the Adjusted Net Asset Value that is up to and including GBP 500 million 1.0%
On such part of the Adjusted Net Asset Value that is above GBP 500 million and up to and including GBP 1 billion 0.9%
On such part of the Adjusted Net Asset Value that exceeds GBP 1 billion 0.8%
\n From 11 December 2024, the Investment Manager was InfraRed, and they were entitled to receive an annual management fee on the following basis: 1. InfraRed will receive a fixed annual management fee of \u00a33.75 million for 36 months from 11 December 2024 and a reduced management fee of \u00a31.75 million per annum thereafter until the Group\u2019s last asset is sold. 2. 10% of the annual management fee (net of applicable taxes) will be used to acquire shares in the capital of D9 in the secondary market, unless it would be unlawful to do so. These shares will be subject to lock-in and orderly market provisions. 3. Following the sale of the final asset, a fee of \u00a3100,000 per month will be payable until the earlier of a) the Company being delisted, and b) six months from the date of completion of the sale of the final asset.\n \n 4. To appropriately align InfraRed with shareholder outcomes, InfraRed will also be entitled to receive a performance fee based on distributions made to shareholders in excess of \u00a3225 million. InfraRed will be entitled to a performance fee of 3.5% of any distributions above \u00a3225 million, when aggregate distributions are in excess of \u00a3225 million but less than \u00a3300 million, and 4.75% of any distributions above \u00a3300 million when aggregate distributions are in excess of \u00a3300 million. Any distributions to shareholders will be assessed only after repayment of the Group\u2019s RCF, any third-party financing and accrued liabilities of the Company. InfraRed will also be entitled to receive certain fees in the event of the termination of its appointment in prescribed circumstances. Any performance fee payable to InfraRed will not exceed, in aggregate, \u00a315 million. InfraRed\u2019s appointment is terminable by either party by serving six months\u2019 notice, with such notice not to expire earlier than 24 months from 11 December 2024. InfraRed were paid a pro rata fee of their annual management fee under an interim support services agreement from 11 October 2024 to 10 December 2024.\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfFeeAndCommissionIncomeExpenseExplanatory", "language": "en", "entity": "scheme:213800OQLX64UNS38U92", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250501201334558": { "value": "\n 7. OTHER OPERATING EXPENSES \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Year ended 31 December 2024 \u00a3\u2019000 Year ended 31 December 2023 \u00a3\u2019000
Legal and professional fees 557 539
Auditors\u2019 fees \u2013 audit services 1 377 389
Auditors\u2019 fees \u2013 non-audit services 2 102 145
Directors\u2019 fees 242 271
Administration and company secretarial fees 300 208
Strategic Review costs 3 1,631 2,423
Other administrative expenses 441 640
3,650 4,615
\n 1 Fees excludes audit fees on the financial statements of subsidiaries totalling \u00a3467,000 (2023: \u00a3616,000). 2 Fees for non-audit services relate to the review of interim financial statements and limited assurance on environmental, social and corporate governance. 3 Strategic Review costs also include technical advisory fees to develop contingency planning to address the Company\u2019s historical residual financial uncertainty prior to the completion of the Verne transaction.\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory", "language": "en", "entity": "scheme:213800OQLX64UNS38U92", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250501201427374": { "value": "\n 9. TAXATION The Company is registered in Jersey, Channel Islands but resident in the United Kingdom for taxation. The standard rate of corporate income tax currently applicable to the Company is 25% (2023: 25%). The financial statements do not directly include the tax charges for the Company\u2019s intermediate holding company, as D9 Holdco is held at fair value. D9 Holdco is subject to taxation in the United Kingdom. The tax charge for the period is less than the standard rate of corporation tax in the UK of 25% (2023: 25%). The differences are explained below. \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Year ended 31 December 2024 Year ended 31 December 2023
Revenue \u00a3\u2019000 Capital \u00a3\u2019000 Total \u00a3\u2019000 Revenue \u00a3\u2019000 Capital \u00a3\u2019000 Total \u00a3\u2019000
Net (loss)/pro\ufb01t before tax (5,730) (383,316) (389,046) 20,326 (257,659) (237,333)
Tax at UK corporation tax standard rate of 25% (2023: 25%) (1,432) (95,829) (97,261) 5,082 (64,415) (59,333)
E\ufb00ects of:
Loss/(Gain) on \ufb01nancial assets not taxable \u2013 95,395 95,395 \u2013 63,004 63,004
Exempt UK dividend income \u2013 \u2013 \u2013 (6,993) \u2013 (6,993)
Expenses not deductible for tax purposes \u2013 \u2013 \u2013 \u2013 660 660
Excess of allowable expenses 1,432 434 1,866 1,911 751 2,662
Total tax charge \u2013 \u2013 \u2013 \u2013 \u2013 \u2013
\n Investment companies which have been approved by HM Revenue & Customs under section 1158 of the Corporation Tax Act 2010 are exempt from tax on capital gains. The Directors are of the opinion that the Company has complied with the requirements for maintaining investment trust status for the purposes of section 1158 of the Corporation Tax Act 2010. The Company has not provided for deferred tax on any capital gains or losses arising on the revaluation of investments. The Company has unrelieved excess management expenses of \u00a325 million (2023: \u00a318 million). It is unlikely that the Company will generate sufficient taxable profits in the future to utilise these expenses and therefore no deferred tax asset has been recognised. The unrecognised deferred tax asset calculated using a tax rate of 25% amounts to \u00a36 million (2023: \u00a34.5 million).\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory", "language": "en", "entity": "scheme:213800OQLX64UNS38U92", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250501201503476": { "value": "\n 10. INVESTMENTS AT FAIR VALUE THROUGH PROFIT OR LOSS As set out in Note 2, the Company designates its interest in its wholly-owned direct subsidiary as an investment at fair value through profit or loss. Summary of the Company\u2019s valuation: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Total \u00a3\u2019000
Year ending 31 December 2024:
Opening balance 1 January 2024 676,060
Equity investments addition in D9 Holdco \u2013
Debt investments reduction in D9 Holdco (8,299)
Change in fair value of investments (381,580)
As at 31 December 2024 286,181
Year ending 31 December 2023:
Opening balance 1 January 2023 920,971
Equity investments addition in D9 Holdco \u2013
Debt investments addition in D9 Holdco 7,103
Change in fair value of investments (252,014)
As at 31 December 2023 676,060
\n The Company views equity and debt instruments as one investment and measures the performance of these investments together. Therefore, the Company\u2019s equity and debt investments are presented as investments at fair value through profit or loss in the Statement of Financial Position.\n \n Included in debt investments as at the year-end is a loan of \u00a327.9 million (2023: \u00a336.2 million) due from D9 Holdco upon which interest is charged at a rate of Sterling Overnight Index Average (\u201cSONIA\u201d) plus a 3.75% margin. Interest of \u00a32.5 million (2023: \u00a32.6 million) was charged during the year on the loan. The debt instrument is measured at fair value as at 31 December 2024. Breakdown of investments in D9 Holdco between equities and debts: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
31 December 2024 \u00a3\u2019000 31 December 2023 \u00a3\u2019000
Equity investments 258,272 639,852
Debt investments 27,909 36,208
286,181 676,060
\n During the period the Company, through its subsidiary companies, made further investments in existing subsidiaries as follows: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n
D9 Subsidiaries Investments Amount
Digital 9 Subsea Limited EMIC-1 \u2013 progress payments for the construction of subsea cables $5.1m (\u00a34.0m)
\n Valuation process The valuation process for the valuation at 31 December 2024 was conducted by InfraRed Capital Partners Limited, overseen by the Board, and further supported by an independent review from a newly appointed leading accountancy firm. In respect of the Aqua Comms and EMIC-1 disposals, the fair value of these investments equals their agreed disposal value, net of transaction costs incurred in the relevant subsidiary; completed post year end. For the valuations as at 31 December 2023 and 30 June 2024 an independent valuer was appointed to carry out the fair valuation of the financial assets for financial reporting purposes. The valuation is carried out on a six-monthly basis as at 30 June and 31 December each year and is reported to shareholders in the Annual Report and Financial Statements. Valuation methodology The Company owns 100% of its subsidiary D9 Holdco. The Company meets the definition of an investment entity as described by IFRS 10, and as such, the Company\u2019s investment in D9 Holdco is valued at fair value. D9 Holdco\u2019s cash, working capital balances and fair value of investments are included in calculating fair value of D9 Holdco. The Company acquired underlying investments in special purpose vehicles (\u201cSPV\u201d) through its investment in D9 Holdco. The Board has approved fair market valuations of Arqiva, Elio Networks, SeaEdge and the Verne Global Earn-Out as at 31 December 2024, which were prepared by InfraRed Capital Partners Limited and, for Arqiva and Elio Networks, supported by an independent review by a leading professional firm of valuers. The Directors satisfied themselves as to the methodology used, the discount rates and key assumptions applied, and the valuations. All SPV investments are at fair value through profit or loss and are valued using the IFRS 13 framework for fair value measurement. The investments in Aqua Comms and EMIC-1 SPVs are valued at the net amounts expected to be received following their divestment, net of transaction costs. The following economic assumptions were used in the valuation of the SPVs. The main Level 3 inputs used by the Group are derived and evaluated as follows: \u2022 The appropriate discount rate is determined based on the Investment Manager\u2019s knowledge of the market, considering intelligence gained from its bidding activities, discussions with financial advisers in the appropriate market and publicly available information on relevant transactions. The bottom-up analysis of the discount rate and the appropriate beta is based on comparable listed companies. Investments are valued using a discounted cash flow approach, being valued on a Free Cash Flow to Equity (\u201cFCFE\u201d) basis. The portfolio weighted average discount rate for investments valued under the FCFE discounted cash flows approach was 14.0%. \u2022 Expected cash inflows are estimated based on terms of the contracts and the Company\u2019s knowledge of the business and how the current economic environment is likely to impact it taking into consideration growth rate factors. \u2022 Future foreign exchange rates of GBP against EUR.\n \n \n Fair value measurements As set out above, the Company accounts for its interest in its wholly-owned direct subsidiary as a financial asset at fair value through profit or loss. IFRS 13 requires disclosure of fair value measurement by level. The level of fair value hierarchy within the financial assets or \ufb01nancial liabilities is determined on the basis of the lowest level input that is signi\ufb01cant to the fair value measurement. Financial assets and \ufb01nancial liabilities are classified in their entirety into only one of the following three levels: Level 1 \u2013 quoted prices (unadjusted) in active markets for identical assets or liabilities; Level 2 \u2013 inputs other than quoted prices included within Level 1 that are observable for the assets or liabilities, either directly (i.e., as prices) or indirectly (i.e. derived from prices); and Level 3 \u2013 inputs for assets or liabilities that are not based on observable market data (unobservable inputs). \n \n The following table presents the Company\u2019s financial assets and financial liabilities measured and recognised at fair value at 31 December 2024 and 31 December 2023: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Date of valuation Total \u00a3\u2019000 Quoted prices in active markets (Level 1) \u00a3\u2019000 Signi\ufb01cant observable inputs (Level 2) \u00a3\u2019000 Signi\ufb01cant unobservable inputs (Level 3) \u00a3\u2019000
Assets measured at fair value:
Equity investment in D9 Holdco 31 December 2024 258,272 \u2013 \u2013 258,272
Debt investment in D9 Holdco 31 December 2024 27,909 \u2013 \u2013 27,909
Assets measured at fair value:
Equity investment in D9 Holdco 31 December 2023 639,852 \u2013 \u2013 639,852
Debt investment in D9 Holdco 31 December 2023 36,208 \u2013 \u2013 36,208
\n There have been no transfers between Level 1 and Level 2 during the period, nor have there been any transfers between Level 2 and Level 3 during the year. The Company\u2019s investments are reported as Level 3 in accordance with IFRS 13 where external inputs are \u201cunobservable\u201d and value is the Directors\u2019 best estimate, based upon advice from relevant knowledgeable experts. Fair value measurements using significant unobservable inputs (Level 3) As set out within the significant accounting estimates and judgements in Note 3(d), the valuation of the Company\u2019s financial asset is an estimation uncertainty. The sensitivity analysis was performed based on the current capital structure and expected performance of the Company\u2019s investment in D9 Holdco. For each of the sensitivities, it is assumed that potential changes occur independently of each other with no effect on any other base case assumption, and that the number of investments in the SPVs remains static throughout the modelled life. The following table summarises the quantitative information about the significant unobservable inputs used in Level 3 fair value measurement and the changes to the fair value of the financial asset if these inputs change upwards or downwards by 1% for long-term inflation and 1% for discount rate: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Unobservable inputs Valuation if rate increases \u00a3\u2019000 Movement in valuation \u00a3\u2019000 Valuation if rate decreases \u00a3\u2019000 Movement in valuation \u00a3\u2019000
In\ufb02ation (+/- by 1%) 322,603 36,422 248,390 (37,791)
Discount rates (+/- by 1%) 256,760 (29,394) 319,006 32,825
\n The movement in valuation column is the movement in the value of D9 Holdco which is held on the Company\u2019s balance sheet.\n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory", "language": "en", "entity": "scheme:213800OQLX64UNS38U92", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250501202358749": { "value": "\n Fair value measurements As set out above, the Company accounts for its interest in its wholly-owned direct subsidiary as a financial asset at fair value through profit or loss. IFRS 13 requires disclosure of fair value measurement by level. The level of fair value hierarchy within the financial assets or \ufb01nancial liabilities is determined on the basis of the lowest level input that is signi\ufb01cant to the fair value measurement. Financial assets and \ufb01nancial liabilities are classified in their entirety into only one of the following three levels: Level 1 \u2013 quoted prices (unadjusted) in active markets for identical assets or liabilities; Level 2 \u2013 inputs other than quoted prices included within Level 1 that are observable for the assets or liabilities, either directly (i.e., as prices) or indirectly (i.e. derived from prices); and Level 3 \u2013 inputs for assets or liabilities that are not based on observable market data (unobservable inputs). \n \n The following table presents the Company\u2019s financial assets and financial liabilities measured and recognised at fair value at 31 December 2024 and 31 December 2023: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Date of valuation Total \u00a3\u2019000 Quoted prices in active markets (Level 1) \u00a3\u2019000 Signi\ufb01cant observable inputs (Level 2) \u00a3\u2019000 Signi\ufb01cant unobservable inputs (Level 3) \u00a3\u2019000
Assets measured at fair value:
Equity investment in D9 Holdco 31 December 2024 258,272 \u2013 \u2013 258,272
Debt investment in D9 Holdco 31 December 2024 27,909 \u2013 \u2013 27,909
Assets measured at fair value:
Equity investment in D9 Holdco 31 December 2023 639,852 \u2013 \u2013 639,852
Debt investment in D9 Holdco 31 December 2023 36,208 \u2013 \u2013 36,208
\n There have been no transfers between Level 1 and Level 2 during the period, nor have there been any transfers between Level 2 and Level 3 during the year. The Company\u2019s investments are reported as Level 3 in accordance with IFRS 13 where external inputs are \u201cunobservable\u201d and value is the Directors\u2019 best estimate, based upon advice from relevant knowledgeable experts. Fair value measurements using significant unobservable inputs (Level 3) As set out within the significant accounting estimates and judgements in Note 3(d), the valuation of the Company\u2019s financial asset is an estimation uncertainty. The sensitivity analysis was performed based on the current capital structure and expected performance of the Company\u2019s investment in D9 Holdco. For each of the sensitivities, it is assumed that potential changes occur independently of each other with no effect on any other base case assumption, and that the number of investments in the SPVs remains static throughout the modelled life. The following table summarises the quantitative information about the significant unobservable inputs used in Level 3 fair value measurement and the changes to the fair value of the financial asset if these inputs change upwards or downwards by 1% for long-term inflation and 1% for discount rate: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Unobservable inputs Valuation if rate increases \u00a3\u2019000 Movement in valuation \u00a3\u2019000 Valuation if rate decreases \u00a3\u2019000 Movement in valuation \u00a3\u2019000
In\ufb02ation (+/- by 1%) 322,603 36,422 248,390 (37,791)
Discount rates (+/- by 1%) 256,760 (29,394) 319,006 32,825
\n The movement in valuation column is the movement in the value of D9 Holdco which is held on the Company\u2019s balance sheet.\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory", "language": "en", "entity": "scheme:213800OQLX64UNS38U92", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250501201701485": { "value": "\n The following table presents the Company\u2019s financial assets and financial liabilities measured and recognised at fair value at 31 December 2024 and 31 December 2023: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Date of valuation Total \u00a3\u2019000 Quoted prices in active markets (Level 1) \u00a3\u2019000 Signi\ufb01cant observable inputs (Level 2) \u00a3\u2019000 Signi\ufb01cant unobservable inputs (Level 3) \u00a3\u2019000
Assets measured at fair value:
Equity investment in D9 Holdco 31 December 2024 258,272 \u2013 \u2013 258,272
Debt investment in D9 Holdco 31 December 2024 27,909 \u2013 \u2013 27,909
Assets measured at fair value:
Equity investment in D9 Holdco 31 December 2023 639,852 \u2013 \u2013 639,852
Debt investment in D9 Holdco 31 December 2023 36,208 \u2013 \u2013 36,208
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentExplanatory", "language": "en", "entity": "scheme:213800OQLX64UNS38U92", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250501201723213": { "value": "\n 11. TRADE AND OTHER RECEIVABLES \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
31 December 2024 \u00a3\u2019000 31 December 2023 \u00a3\u2019000
Amounts due from subsidiary undertakings 3,170 385
Other receivables 81 1,086
3,251 1,471
\n The Directors consider that the carrying value of trade and other receivables approximates their fair value.\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory", "language": "en", "entity": "scheme:213800OQLX64UNS38U92", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250501201754582": { "value": "\n 12. CASH AND CASH EQUIVALENTS \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
31 December 2024 \u00a3\u2019000 31 December 2023 \u00a3\u2019000
Cash at bank 12,100 14,809
12,100 14,809
\n The Directors consider that the carrying value of cash and cash equivalents approximates their fair value. \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory", "language": "en", "entity": "scheme:213800OQLX64UNS38U92", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250501201813557": { "value": "\n 13. TRADE AND OTHER PAYABLES \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
31 December 2024 \u00a3\u2019000 31 December 2023 \u00a3\u2019000
Trade payables 93 421
Accruals 4,154 5,588
4,247 6,009
\n The Directors consider that the carrying value of trade and other payables approximates their fair value. All amounts are unsecured and due for payment within one year from the reporting date. \u00a32.8 million (2023: \u00a34.1 million) of the above accruals figure relates to fees payable to the Triple Point Investment Management in respect of management fees. \u00a30.8 million relates to management fees for InfraRed Capital Partners Limited (2023: \u00a3Nil).\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory", "language": "en", "entity": "scheme:213800OQLX64UNS38U92", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250501201839839": { "value": "\n \n 14. STATED CAPITAL Ordinary shares of no par value \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Allotted, issued and fully paid: No of shares Price 31 December 2023 \u00a3\u2019000
As at 1 January 2023 865,174,954 819,242
Ordinary Shares at 31 December 2023 865,174,954 819,242
Dividends paid (Note 15) (25,956)
Stated capital at 31 December 2023 793,286
Allotted, issued and fully paid: No of shares Price 31 December 2024 \u00a3\u2019000
As at 1 January 2024 865,174,954 793,286
Ordinary Shares at 31 December 2024 865,174,954 793,286
Dividends paid (Note 15) \u2013
Stated capital at 31 December 2024 793,286
\n Shareholders are entitled to all dividends paid by the Company and, on a winding up, provided the Company has satisfied all its liabilities, the shareholders are entitled to all of the residual assets of the Company. \n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory", "language": "en", "entity": "scheme:213800OQLX64UNS38U92", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250501201904070": { "value": "\n 14. STATED CAPITAL Ordinary shares of no par value \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Allotted, issued and fully paid: No of shares Price 31 December 2023 \u00a3\u2019000
As at 1 January 2023 865,174,954 819,242
Ordinary Shares at 31 December 2023 865,174,954 819,242
Dividends paid (Note 15) (25,956)
Stated capital at 31 December 2023 793,286
Allotted, issued and fully paid: No of shares Price 31 December 2024 \u00a3\u2019000
As at 1 January 2024 865,174,954 793,286
Ordinary Shares at 31 December 2024 865,174,954 793,286
Dividends paid (Note 15) \u2013
Stated capital at 31 December 2024 793,286
\n Shareholders are entitled to all dividends paid by the Company and, on a winding up, provided the Company has satisfied all its liabilities, the shareholders are entitled to all of the residual assets of the Company. \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory", "language": "en", "entity": "scheme:213800OQLX64UNS38U92", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250501201837880": { "value": "\n 16. SUBSIDIARIES At the reporting date, the Company had one wholly-owned subsidiary, being its 100% investment in Digital 9 Holdco Limited. The following table shows subsidiaries of the Company. As the Company is regarded as an Investment Entity as referred to in Note 2, these subsidiaries have not been consolidated in the preparation of the financial statements. \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Name Place of business % Interest Principal activity Registered o\ufb03ce
Digital 9 Holdco Limited UK 100% Holding company The Scalpel, 52 Lime Street, London EC3M 7AF
The following companies are held by D9 Holdco Limited and its underlying subsidiaries:
Digital 9 DC Limited UK 100% Intermediate holding company The Scalpel, 52 Lime Street, London EC3M 7AF
Digital 9 Fibre Limited UK 100% Intermediate holding company The Scalpel, 52 Lime Street, London EC3M 7AF
Digital 9 Wireless Limited UK 100% Intermediate holding company The Scalpel, 52 Lime Street, London EC3M 7AF
Digital 9 Subsea Holdco Limited UK 100% Intermediate holding company The Scalpel, 52 Lime Street, London EC3M 7AF
Digital 9 Subsea Limited 1 UK 100% Subsea \ufb01bre optic network The Scalpel, 52 Lime Street, London EC3M 7AF
Digital 9 Seaedge Limited 2 UK 100% Lease holding company The Scalpel, 52 Lime Street, London EC3M 7AF
D9 DC Opco 2 Limited 2 UK 100% Intermediate holding company The Scalpel, 52 Lime Street, London EC3M 7AF
D9 DC Opco CAN 1 Limited 9 Canada 100% Dormant 44 Chipman Hill Suite 1000 Saint John NB E2L 2A9 Canada
D9 Wireless Opco 1 Limited 3 UK 100% Intermediate holding company The Scalpel, 52 Lime Street, London EC3M 7AF
D9 Wireless Midco 1 Limited 3 UK 100% Intermediate holding company The Scalpel, 52 Lime Street, London EC3M 7AF
D9 Wireless Opco 2 Limited 4 UK 100% Intermediate holding company The Scalpel, 52 Lime Street, London EC3M 7AF
Aqua Comms Designated Activity Company 1 Ireland 100% Holding company The Exchange Building, 4 Foster Place, Dublin 2
Aqua Comms Connect Limited 5 Ireland 100% Intermediate holding company The Exchange Building, 4 Foster Place, Dublin 2
America Europe Connect 2 Limited 5 Ireland 100% Subsea \ufb01bre optic network The Exchange Building, 4 Foster Place, Dublin 2
America Europe Connect 2 Denmark ApS 5 Denmark 100% Subsea \ufb01bre optic network c/o Bech-Bruun Langeline Alle 35, Copenhagen
North Sea Connect Denmark ApS 5 Denmark 100% Subsea \ufb01bre optic network c/o Bech-Bruun Langeline Alle 35, Copenhagen
Aqua Comms Management (UK) Limited 5 UK 100% Management company 85 Great Portland Street, London W1W 7LT
Aqua Comms Denmark ApS 5 Denmark 100% Subsea \ufb01bre optic network c/o Bech-Bruun Langeline Alle 35, Copenhagen
Aqua Comms (Ireland) Limited 5 Ireland 100% Subsea \ufb01bre optic network The Exchange Building, 4 Foster Place, Dublin 2
America Europe Connect Limited 5 Ireland 100% Subsea \ufb01bre optic network The Exchange Building, 4 Foster Place, Dublin 2
Celtix Connect Limited 5 Ireland 100% Subsea \ufb01bre optic network The Exchange Building, 4 Foster Place, Dublin 2
Aqua Comms Management Limited 5 Ireland 100% Management company The Exchange Building, 4 Foster Place, Dublin 2
Sea Fibre Networks Limited 5 Ireland 100% Subsea \ufb01bre optic network The Exchange Building, 4 Foster Place, Dublin 2
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Name Place of business % Interest Principal activity Registered o\ufb03ce
Aqua Comms (IOM) Limited 5 Isle of Man 100% Subsea \ufb01bre optic network c/o PCS Limited, Ground Floor, Murdoch Chambers, South Quay, Douglas, IOM, IM1 5AS
Aqua Comms (UK) Limited 5 UK 100% Subsea \ufb01bre optic network 85 Great Portland Street, London W1W 7LT
Aqua Comms Services Limited 5 Ireland 100% Subsea \ufb01bre optic network The Exchange Building, 4 Foster Place, Dublin 2
America Europe Connect (UK) Limited 5 UK 100% Subsea \ufb01bre optic network 85 Great Portland Street, London W1W 7LT
America Europe Connect 2 USA Inc 5 USA 49% Subsea \ufb01bre optic network 251 Little Falls Drive, Wilmington, Delaware, 19808 USA
Aqua Comms (Americas) Inc 5 USA 49% Subsea \ufb01bre optic network 3500 South Dupont Highway, Dover, Delaware 19901 Kent, USA
Leeson Telecom Limited 6 Ireland 100% Enterprise broadband 6-9 Trinity St, Dublin, D02 EY47, Ireland
Leeson Telecom One Limited 6 Ireland 100% Enterprise broadband 6-9 Trinity St, Dublin, D02 EY47, Ireland
Leeson Telecom Holdings Limited 7 Ireland 100% Enterprise broadband 6-9 Trinity St, Dublin, D02 EY47, Ireland
W R Computer Network Limited 7 Ireland 100% Enterprise broadband 6-9 Trinity St, Dublin, D02 EY47, Ireland
Aqua Comms (Ireland) 2 Limited 10 Ireland 100% Subsea \ufb01bre optic network The Exchange Building, 4 Foster Place, Dublin 2
Arqiva Group Limited 8 UK 48.02% Holding company Crawley Court, Winchester, Hampshire SO21 2QA
\n 1 Held by Digital 9 Subsea Holdco 2 Held by Digital 9 DC Limited 3 Held by Digital 9 Wireless Limited 4 Held by D9 Wireless Midco 1 Limited 5 Held by Aqua Comms Designed Activity Company and its intermediate holding companies 6 Held by D9 Wireless Opco 1 Limited 7 Held by Leeson Telecom Limited 8 Held by D9 Wireless Opco 2 Limited 9 Held by D9 DC Opco 2 Limited 10 Held by Digital 9 Subsea Limited The Investee Companies above are restricted in transferring cash to the Company due to the need to fulfil their capex and operational cash requirements first. The Company is committed to fund capex totalling \u00a37.4 million (2023: \u00a311.3 million) for Aqua Comms Ireland 2 Limited in respect of the EMIC-1 project.\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory", "language": "en", "entity": "scheme:213800OQLX64UNS38U92", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250501200824558": { "value": "\n \n 17. TRANSACTIONS WITH THE INVESTMENT ADVISERS AND RELATED PARTY DISCLOSURE Directors Up to 11 June 2024, the Directors were each paid an annual fee of \u00a340,000 other than the Chair of the Audit Committee who was entitled to an additional \u00a35,000 and the Chair of the Company who was entitled to receive an annual fee of \u00a375,000. This is with the exception of Eric Sanderson, who was appointed as Chair on 30 May 2024, and is entitled to receive an annual fee of \u00a3100,000. From 11 June 2024, the Directors, including Philip Braun, Andrew Zychowski and Robert Burrow, from their respective appointment dates, are entitled to receive an annual fee of \u00a350,000. Aaron Le Cornu was also entitled to a fee of \u00a350,000 from 11 June 2024 to 22 July 2024 when he stepped down as Non-Executive Director, such that his fees were brought in line with these revised remuneration levels. Additional fees were paid to Eric Sanderson, Philip Braun, Andrew Zychowski and Robert Burrow equivalent to their pro rata annual fee from the point their induction process commenced to their effective appointment date which took effect on the date that prior written confirmation of no objection of the Jersey Financial Services Commission was received due to the significant time commitment given to the Company during that interim period. Directors are entitled to recover all reasonable expenses properly incurred in connection with performing their duties as a Director. \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Director ****Number of Ordinary Shares held *Dividends received 31 December 2024 *Dividends received 31 December 2023
Aaron Le Cornu (resigned 22 July 2024)* 107,024 \u2013 \u00a32,693
Keith Mans\ufb01eld (resigned 3 January 2024)* 294,819 \u2013 \u00a33,218
Charlotte Valeur (resigned 30 May 2024)* 10,000 \u2013 \u00a3300
Gailina Liew (resigned 11 June 2024*) \u2013 \u2013 \u2013
Richard Bol\u00e9at (resigned 23 March 2024) 65,000 \u2013 \u2013
Brett Miller (resigned 25 March 2024) 400,000 \u2013 \u2013
Eric Sanderson (appointed 30 May 2024) \u2013 \u2013 \u2013
Robert Burrow (appointed 12 August 2024)** 1,350,000 \u2013 \u2013
Philip Braun (appointed 22 July 2024) \u2013 \u2013 \u2013
Andrew Zychowski*** (appointed 22 July 2024) 2,630,000 \u2013 \u2013
\n * Dividends disclosed for the period from the date of appointment and up to the date of resignation. ** Robert Burrow\u2019s persons closely associated hold 1,350,000 shares in the Company. *** Andrew Zychowski was appointed as a Non-Executive Director effective 22 July 2024. Andrew Zychowski and persons closely associated to him together hold 2,630,000 shares in the Company. In addition, other family members of Andrew Zychowski hold 603,000 shares in the Company. **** For those Directors which stepped down during the year, the number of shares disclosed represents their shareholding at the date of their resignation. Investment Manager Up to 11 December 2024, the Company considered Triple Point as the Investment Manager to be key management personnel and therefore a related party. From 11 December 2024, the Company considers InfraRed as the Investment Manager to be key management personnel and therefore a related party. Further details of the investment management contract and transactions with the Investment Manager are disclosed in Note 6. Transaction with subsidiary undertakings During the period, the Company received dividend income of \u00a3Nil (2023: \u00a328 million) from Digital 9 Holdco Limited. As per Note 19, the Company, through its subsidiary undertakings, has capital expenditure commitments totalling \u00a37.4 million (2023: \u00a311.3 million). Loan to subsidiary undertaking As at the year-end, the Company had provided a total loan of \u00a327.9 million (2023: \u00a336.2 million) to Digital 9 Holdco Limited. The total loan outstanding at the year-end was \u00a327.9 million (2023: \u00a336.2 million). This was used to assist the underlying Investee Companies with their capital expenditure requirements. Interest of \u00a32.5 million (2023: \u00a32.6 million) were charged on the loan during the year. \n \n \n \n Amounts due from subsidiary undertakings Included within Note 11 is an amount due from subsidiary undertakings: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Subsidiary undertakings: 31 December 2024 \u00a3\u2019000 31 December 2023 \u00a3\u2019000
Aqua Comms DAC 121 120
D9 DC Opco 1 Limited N/A 27
D9 DC Opco 3 Limited N/A 51
D9 Wireless Opco 1 Limited 32 22
D9 Wireless Opco 2 Limited 194 129
Digital 9 Seaedge Limited 10 7
Digital 9 Subsea Limited 23 11
Digital 9 Holdco Limited 2,790 18
3,170 385
\n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory", "language": "en", "entity": "scheme:213800OQLX64UNS38U92", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250501201738385": { "value": "\n 17. TRANSACTIONS WITH THE INVESTMENT ADVISERS AND RELATED PARTY DISCLOSURE Directors Up to 11 June 2024, the Directors were each paid an annual fee of \u00a340,000 other than the Chair of the Audit Committee who was entitled to an additional \u00a35,000 and the Chair of the Company who was entitled to receive an annual fee of \u00a375,000. This is with the exception of Eric Sanderson, who was appointed as Chair on 30 May 2024, and is entitled to receive an annual fee of \u00a3100,000. From 11 June 2024, the Directors, including Philip Braun, Andrew Zychowski and Robert Burrow, from their respective appointment dates, are entitled to receive an annual fee of \u00a350,000. Aaron Le Cornu was also entitled to a fee of \u00a350,000 from 11 June 2024 to 22 July 2024 when he stepped down as Non-Executive Director, such that his fees were brought in line with these revised remuneration levels. Additional fees were paid to Eric Sanderson, Philip Braun, Andrew Zychowski and Robert Burrow equivalent to their pro rata annual fee from the point their induction process commenced to their effective appointment date which took effect on the date that prior written confirmation of no objection of the Jersey Financial Services Commission was received due to the significant time commitment given to the Company during that interim period. Directors are entitled to recover all reasonable expenses properly incurred in connection with performing their duties as a Director. \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Director ****Number of Ordinary Shares held *Dividends received 31 December 2024 *Dividends received 31 December 2023
Aaron Le Cornu (resigned 22 July 2024)* 107,024 \u2013 \u00a32,693
Keith Mans\ufb01eld (resigned 3 January 2024)* 294,819 \u2013 \u00a33,218
Charlotte Valeur (resigned 30 May 2024)* 10,000 \u2013 \u00a3300
Gailina Liew (resigned 11 June 2024*) \u2013 \u2013 \u2013
Richard Bol\u00e9at (resigned 23 March 2024) 65,000 \u2013 \u2013
Brett Miller (resigned 25 March 2024) 400,000 \u2013 \u2013
Eric Sanderson (appointed 30 May 2024) \u2013 \u2013 \u2013
Robert Burrow (appointed 12 August 2024)** 1,350,000 \u2013 \u2013
Philip Braun (appointed 22 July 2024) \u2013 \u2013 \u2013
Andrew Zychowski*** (appointed 22 July 2024) 2,630,000 \u2013 \u2013
\n * Dividends disclosed for the period from the date of appointment and up to the date of resignation. ** Robert Burrow\u2019s persons closely associated hold 1,350,000 shares in the Company. *** Andrew Zychowski was appointed as a Non-Executive Director effective 22 July 2024. Andrew Zychowski and persons closely associated to him together hold 2,630,000 shares in the Company. In addition, other family members of Andrew Zychowski hold 603,000 shares in the Company. **** For those Directors which stepped down during the year, the number of shares disclosed represents their shareholding at the date of their resignation. Investment Manager Up to 11 December 2024, the Company considered Triple Point as the Investment Manager to be key management personnel and therefore a related party. From 11 December 2024, the Company considers InfraRed as the Investment Manager to be key management personnel and therefore a related party. Further details of the investment management contract and transactions with the Investment Manager are disclosed in Note 6. Transaction with subsidiary undertakings During the period, the Company received dividend income of \u00a3Nil (2023: \u00a328 million) from Digital 9 Holdco Limited. As per Note 19, the Company, through its subsidiary undertakings, has capital expenditure commitments totalling \u00a37.4 million (2023: \u00a311.3 million). Loan to subsidiary undertaking As at the year-end, the Company had provided a total loan of \u00a327.9 million (2023: \u00a336.2 million) to Digital 9 Holdco Limited. The total loan outstanding at the year-end was \u00a327.9 million (2023: \u00a336.2 million). This was used to assist the underlying Investee Companies with their capital expenditure requirements. Interest of \u00a32.5 million (2023: \u00a32.6 million) were charged on the loan during the year. \n \n Amounts due from subsidiary undertakings Included within Note 11 is an amount due from subsidiary undertakings: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Subsidiary undertakings: 31 December 2024 \u00a3\u2019000 31 December 2023 \u00a3\u2019000
Aqua Comms DAC 121 120
D9 DC Opco 1 Limited N/A 27
D9 DC Opco 3 Limited N/A 51
D9 Wireless Opco 1 Limited 32 22
D9 Wireless Opco 2 Limited 194 129
Digital 9 Seaedge Limited 10 7
Digital 9 Subsea Limited 23 11
Digital 9 Holdco Limited 2,790 18
3,170 385
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory", "language": "en", "entity": "scheme:213800OQLX64UNS38U92", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250501194335651": { "value": "\n 18. EVENTS AFTER THE REPORTING PERIOD Entering binding agreement for the divestment of Aqua Comms On 17 January 2025, the Company entered into a binding agreement for the divestment of the Atlantic and Irish Sea subsea fibre business, Aqua Comms, for an equity purchase price of $54 million. The transaction is subject to multi-jurisdictional regulatory approvals, including competition & merger clearance, which are expected to take 12 months from January 2025. \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory", "language": "en", "entity": "scheme:213800OQLX64UNS38U92", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250501193844964": { "value": "\n \n 19. COMMITMENTS AND CONTINGENT LIABILITIES The Company, through its subsidiary undertakings has committed \u00a33.5 million for capital expenditures at 31 December 2024 (2023: \u00a311.3 million). This future capex is related to the Company\u2019s investment in EMIC-1. Upon completion of the divestment of EMIC-1, this obligation will cease. In the prior year, the Company had entered into an SPA to sell its entire equity stake in the Verne Global group of companies. An element of the fees applicable to this transaction were contingent on the transaction being successful. As a result, at the year end the Company had not accrued \u00a35.6 million of fees, as there was still sufficient uncertainty surrounding the closure of the deal. In March 2024, the deal successfully completed, and these fees were paid. The Company has a contingent liability of up to \u00a36.6 million in relation to success fees related to a third-party adviser whose contract was terminated post year ended 31 December 2024. This would be in respect of a potential Arqiva transaction should this occur within the relevant tail period of one year following termination. Restated The below disclosure in relation to Arqiva\u2019s Bilsdale site was not included in the prior year accounts. The disclosure contains the information that would have been disclosed in included in the accounts in the prior year. Arqiva\u2019s Bilsdale site returned to full operation in January 2024 following the 2021 fire and subsequent restoration. The Board expect net costs associated with the incident to be lower than anticipated at acquisition. Per the terms agreed with the vendor at the time of the acquisition by the Group, this cash flow upside for Arqiva is expected to be offset by an increase to the VLN. The Group holds a provision in respect of this potential adjustment to the VLN and any such adjustment to the VLN will be made when it crystallises. The provision has not been stated explicitly due to its commercially sensitive nature, but it has been accounted for at D9 HoldCo level such that the impact is reflected within the fair value of the investments in D9 HoldCo for the period. The obligation has existed since acquisition, there was no adjustment at 31 December 2023 for the VLNs as there was not sufficient detailed information to determine the value of the adjustment. \n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfCommitmentsExplanatory", "language": "en", "entity": "scheme:213800OQLX64UNS38U92", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250501193930605": { "value": "\n 19. COMMITMENTS AND CONTINGENT LIABILITIES The Company, through its subsidiary undertakings has committed \u00a33.5 million for capital expenditures at 31 December 2024 (2023: \u00a311.3 million). This future capex is related to the Company\u2019s investment in EMIC-1. Upon completion of the divestment of EMIC-1, this obligation will cease. In the prior year, the Company had entered into an SPA to sell its entire equity stake in the Verne Global group of companies. An element of the fees applicable to this transaction were contingent on the transaction being successful. As a result, at the year end the Company had not accrued \u00a35.6 million of fees, as there was still sufficient uncertainty surrounding the closure of the deal. In March 2024, the deal successfully completed, and these fees were paid. The Company has a contingent liability of up to \u00a36.6 million in relation to success fees related to a third-party adviser whose contract was terminated post year ended 31 December 2024. This would be in respect of a potential Arqiva transaction should this occur within the relevant tail period of one year following termination. Restated The below disclosure in relation to Arqiva\u2019s Bilsdale site was not included in the prior year accounts. The disclosure contains the information that would have been disclosed in included in the accounts in the prior year. Arqiva\u2019s Bilsdale site returned to full operation in January 2024 following the 2021 fire and subsequent restoration. The Board expect net costs associated with the incident to be lower than anticipated at acquisition. Per the terms agreed with the vendor at the time of the acquisition by the Group, this cash flow upside for Arqiva is expected to be offset by an increase to the VLN. The Group holds a provision in respect of this potential adjustment to the VLN and any such adjustment to the VLN will be made when it crystallises. The provision has not been stated explicitly due to its commercially sensitive nature, but it has been accounted for at D9 HoldCo level such that the impact is reflected within the fair value of the investments in D9 HoldCo for the period. The obligation has existed since acquisition, there was no adjustment at 31 December 2023 for the VLNs as there was not sufficient detailed information to determine the value of the adjustment. \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory", "language": "en", "entity": "scheme:213800OQLX64UNS38U92", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250501193743707": { "value": "\n 20. FINANCIAL RISK MANAGEMENT The Company is exposed to market risk, interest rate risk, credit risk and liquidity risk in the current and future periods. The Board oversees the management of these risks. The Board\u2019s policies for managing each of these risks are summarised below. \n \n Market Risk The Company\u2019s activities are exposed to a potential reduction in demand for internet, data centre or cell network service and competition for assets and services. In addition, Arqiva\u2019s cash flows are dependent upon regulatory factors such as the likely scenarios for the future of Digital Terrestrial Television (\u201cDTT\u201d) and the renewal of the BBC Charter. The Company\u2019s exposure to market risks in data centres has been reduced following the sale of Verne in the year and the divestments of Aqua Comms and EMIC-1 have also reduced the risk associated with a reduction in demand for internet traffic. Some factors that could impact the volume of demand or the ability to provide competitive pricing includes: \u2022 continued development and expansion of the internet as a secure communications medium and marketplace for the distribution and consumption of data and video \u2022 continued growth in cloud-hosted services as a delivery platform \u2022 ongoing growth in demand for access to high-capacity broadband \u2022 continued focus on technologies, assets and services which can offer competitive pricing and high-quality reliable services \u2022 continued partnership with suppliers to maintain and provide the most cost-effective access Variations in any of the above factors can affect the valuation of assets held by the Company and as a result impact the financial performance of the Company. Market risk arising from foreign currency risk Foreign currency risk is the risk that the fair value or future cash flows of a financial instrument translated into GBP will fluctuate because of changes in foreign exchange rates. The Company, being Digital 9 Infrastructure PLC does not hold any cash balances in different currencies, however its subsidiaries do, as detailed below. As a result, the Company is exposed to changes in fair value in its investments, as a result of foreign currency changes. The below tables present the Company\u2019s exposure to currency risk through its subsidiaries with foreign currency cash balances. The Group had the following foreign currency and their GBP equivalent balances at the end of the reporting period: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
USD $\u2019000 EUR \u20ac\u2019000 GBP \u00a3\u2019000
Bank balances 4,570 1,296 4,726
Investment at fair value 118,283 36,300 124,603
\n The Company is primarily exposed to changes in USD/GBP on the proceeds of the divestments of Aqua Comms and EMIC-1 and EUR/GBP exchange rate on its investment in Leeson Telecom (Elio Networks). Following the completion of the sale of the Verne Global Group of companies, the exposure to changes in currencies is reduced. The exposure will further reduce once the proceeds of EMIC-1 and Aqua Comms are received. The sensitivity of profit or loss to changes in the exchange rates arises mainly on the fair value of investment. To demonstrate the impact of foreign currency risk (in GBP), a 10% increase / decrease in USD/GBP and EUR/ GBP rates are measured as this is in line with the relevant change in the rate during the last six months. The sensitivity is performed on the carrying value of investments on the balance sheet at year end. \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Impact on post tax pro\ufb01t \u00a3\u2019000 Impact on other components of equity \u00a3\u2019000
USD/GBP and EUR/GBP exchange rates \u2013 increase by 10% (27,703) (27,703)
USD/GBP and EUR/GBP exchange rates \u2013 decrease by 10% 27,703 27,703
\n The above figures represent impacts of changes in USD/GBP and EUR/GBP exchange rates. The Company\u2019s exposure to other foreign exchange movements is not material.\n Interest rate risk Interest rate risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market interest rates. The Company\u2019s interest rate risk on interest-bearing \ufb01nancial assets is limited to interest earned on cash deposit. Exposure to interest rate risk on the liquidity funds is immaterial to the Company.\n \n \n Credit risk Credit risk is the risk that a counterparty of the Company will be unable or unwilling to meet a commitment that it has entered into with the Company. It is a key part of the pre-investment due diligence. The credit standing of the companies which we intend to lend to or invest in is reviewed, and the risk of default estimated for each signi\ufb01cant counterparty position. Monitoring is ongoing and period end positions are reported to the Board. Credit risk arises on the debt investments held at fair value through profit or loss; this includes loans provided to Digital 9 Holdco Limited. The Company\u2019s debt investments at fair value through profit or loss is considered to have low credit risk, and management have not recognised any loss allowance during the year. Credit risk also arises from cash and cash equivalents, derivative \ufb01nancial instruments and deposits with banks and \ufb01nancial institutions. The Company and its subsidiaries may mitigate their risk on cash investments and derivative transactions by only transacting with major international \ufb01nancial institutions with high credit ratings assigned by international credit rating agencies. The Company\u2019s cash and cash equivalents are all deposited with Barclays Bank plc which has a Fitch rating of A+. The Company had no derivatives during the period. The carrying value of the investments, trade and other receivables and cash represent the Company\u2019s maximum exposure to credit risk.\n \n \n Liquidity risk Liquidity risk is the risk that the Company may not be able to meet its \ufb01nancial obligations as they fall due. Prudent liquidity risk management implies maintaining sufficient cash and marketable securities and the availability of funding through an adequate amount of committed credit facilities to meet obligations when due and to close out market positions. The Investment Manager and the Board continuously monitor forecast and actual cash \ufb02ows from operating, \ufb01nancing, and investing activities to consider payment of dividends, repayment of trade and other payables or funding further investing activities. The Company ensures it maintains adequate reserves and will put in place banking facilities and it will continuously monitor forecast and actual cash \ufb02ows to seek to match the maturity pro\ufb01les of \ufb01nancial assets and liabilities. Further analysis on the Company\u2019s liquidity is included within the Basis of Preparation \u2013 Going Concern assessment. \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
31 December 2024 Total \u00a3\u2019000 1-3 months \u00a3\u2019000 3-12 months \u00a3\u2019000 1-2 years \u00a3\u2019000 2-5 years \u00a3\u2019000 More than 5 years \u00a3\u2019000
Trade payables 93 93 \u2013 \u2013 \u2013 \u2013
Accruals 4,154 \u2013 4,154 \u2013 \u2013 \u2013
4,247 93 4,154 \u2013 \u2013 \u2013
31 December 2023 Total \u00a3\u2019000 1-3 months \u00a3\u2019000 3-12 months \u00a3\u2019000 1-2 years \u00a3\u2019000 2-5 years \u00a3\u2019000 More than 5 years \u00a3\u2019000
Trade payables 421 421 \u2013 \u2013 \u2013 \u2013
Accruals 5,588 \u2013 5,588 \u2013 \u2013 \u2013
6,009 421 5,588 \u2013 \u2013 \u2013
\n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory", "language": "en", "entity": "scheme:213800OQLX64UNS38U92", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250501193709852": { "value": "\n Market Risk The Company\u2019s activities are exposed to a potential reduction in demand for internet, data centre or cell network service and competition for assets and services. In addition, Arqiva\u2019s cash flows are dependent upon regulatory factors such as the likely scenarios for the future of Digital Terrestrial Television (\u201cDTT\u201d) and the renewal of the BBC Charter. The Company\u2019s exposure to market risks in data centres has been reduced following the sale of Verne in the year and the divestments of Aqua Comms and EMIC-1 have also reduced the risk associated with a reduction in demand for internet traffic. Some factors that could impact the volume of demand or the ability to provide competitive pricing includes: \u2022 continued development and expansion of the internet as a secure communications medium and marketplace for the distribution and consumption of data and video \u2022 continued growth in cloud-hosted services as a delivery platform \u2022 ongoing growth in demand for access to high-capacity broadband \u2022 continued focus on technologies, assets and services which can offer competitive pricing and high-quality reliable services \u2022 continued partnership with suppliers to maintain and provide the most cost-effective access Variations in any of the above factors can affect the valuation of assets held by the Company and as a result impact the financial performance of the Company. Market risk arising from foreign currency risk Foreign currency risk is the risk that the fair value or future cash flows of a financial instrument translated into GBP will fluctuate because of changes in foreign exchange rates. The Company, being Digital 9 Infrastructure PLC does not hold any cash balances in different currencies, however its subsidiaries do, as detailed below. As a result, the Company is exposed to changes in fair value in its investments, as a result of foreign currency changes. The below tables present the Company\u2019s exposure to currency risk through its subsidiaries with foreign currency cash balances. The Group had the following foreign currency and their GBP equivalent balances at the end of the reporting period: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
USD $\u2019000 EUR \u20ac\u2019000 GBP \u00a3\u2019000
Bank balances 4,570 1,296 4,726
Investment at fair value 118,283 36,300 124,603
\n The Company is primarily exposed to changes in USD/GBP on the proceeds of the divestments of Aqua Comms and EMIC-1 and EUR/GBP exchange rate on its investment in Leeson Telecom (Elio Networks). Following the completion of the sale of the Verne Global Group of companies, the exposure to changes in currencies is reduced. The exposure will further reduce once the proceeds of EMIC-1 and Aqua Comms are received. The sensitivity of profit or loss to changes in the exchange rates arises mainly on the fair value of investment. To demonstrate the impact of foreign currency risk (in GBP), a 10% increase / decrease in USD/GBP and EUR/ GBP rates are measured as this is in line with the relevant change in the rate during the last six months. The sensitivity is performed on the carrying value of investments on the balance sheet at year end. \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Impact on post tax pro\ufb01t \u00a3\u2019000 Impact on other components of equity \u00a3\u2019000
USD/GBP and EUR/GBP exchange rates \u2013 increase by 10% (27,703) (27,703)
USD/GBP and EUR/GBP exchange rates \u2013 decrease by 10% 27,703 27,703
\n The above figures represent impacts of changes in USD/GBP and EUR/GBP exchange rates. The Company\u2019s exposure to other foreign exchange movements is not material.\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory", "language": "en", "entity": "scheme:213800OQLX64UNS38U92", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250501190028842": { "value": "\n Credit risk Credit risk is the risk that a counterparty of the Company will be unable or unwilling to meet a commitment that it has entered into with the Company. It is a key part of the pre-investment due diligence. The credit standing of the companies which we intend to lend to or invest in is reviewed, and the risk of default estimated for each signi\ufb01cant counterparty position. Monitoring is ongoing and period end positions are reported to the Board. Credit risk arises on the debt investments held at fair value through profit or loss; this includes loans provided to Digital 9 Holdco Limited. The Company\u2019s debt investments at fair value through profit or loss is considered to have low credit risk, and management have not recognised any loss allowance during the year. Credit risk also arises from cash and cash equivalents, derivative \ufb01nancial instruments and deposits with banks and \ufb01nancial institutions. The Company and its subsidiaries may mitigate their risk on cash investments and derivative transactions by only transacting with major international \ufb01nancial institutions with high credit ratings assigned by international credit rating agencies. The Company\u2019s cash and cash equivalents are all deposited with Barclays Bank plc which has a Fitch rating of A+. The Company had no derivatives during the period. The carrying value of the investments, trade and other receivables and cash represent the Company\u2019s maximum exposure to credit risk.\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory", "language": "en", "entity": "scheme:213800OQLX64UNS38U92", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250501185949273": { "value": "\n Liquidity risk Liquidity risk is the risk that the Company may not be able to meet its \ufb01nancial obligations as they fall due. Prudent liquidity risk management implies maintaining sufficient cash and marketable securities and the availability of funding through an adequate amount of committed credit facilities to meet obligations when due and to close out market positions. The Investment Manager and the Board continuously monitor forecast and actual cash \ufb02ows from operating, \ufb01nancing, and investing activities to consider payment of dividends, repayment of trade and other payables or funding further investing activities. The Company ensures it maintains adequate reserves and will put in place banking facilities and it will continuously monitor forecast and actual cash \ufb02ows to seek to match the maturity pro\ufb01les of \ufb01nancial assets and liabilities. Further analysis on the Company\u2019s liquidity is included within the Basis of Preparation \u2013 Going Concern assessment. \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
31 December 2024 Total \u00a3\u2019000 1-3 months \u00a3\u2019000 3-12 months \u00a3\u2019000 1-2 years \u00a3\u2019000 2-5 years \u00a3\u2019000 More than 5 years \u00a3\u2019000
Trade payables 93 93 \u2013 \u2013 \u2013 \u2013
Accruals 4,154 \u2013 4,154 \u2013 \u2013 \u2013
4,247 93 4,154 \u2013 \u2013 \u2013
31 December 2023 Total \u00a3\u2019000 1-3 months \u00a3\u2019000 3-12 months \u00a3\u2019000 1-2 years \u00a3\u2019000 2-5 years \u00a3\u2019000 More than 5 years \u00a3\u2019000
Trade payables 421 421 \u2013 \u2013 \u2013 \u2013
Accruals 5,588 \u2013 5,588 \u2013 \u2013 \u2013
6,009 421 5,588 \u2013 \u2013 \u2013
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory", "language": "en", "entity": "scheme:213800OQLX64UNS38U92", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250501185237346": { "value": "\n 21. FINANCIAL INSTRUMENTS \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Cash at bank balances at amortised cost \u00a3\u2019000 Financial assets at amortised cost \u00a3\u2019000 Financial liabilities at amortised cost \u00a3\u2019000 Financial assets at fair value through pro\ufb01t or loss \u00a3\u2019000 Total value \u00a3\u2019000
Year ended 31 December 2024
Non-current assets:
Equity investments held at fair value through pro\ufb01t or loss \u2013 \u2013 \u2013 258,272 258,272
Debt investment held at fair value through pro\ufb01t or loss \u2013 \u2013 \u2013 27,909 27,909
Current assets:
Trade and other receivables \u2013 3,251 \u2013 \u2013 3,251
Cash and cash equivalents 12,100 \u2013 \u2013 \u2013 12,100
Total assets 12,100 3,251 \u2013 286,181 301,532
Current liabilities:
Trade and other payables \u2013 \u2013 (4,247) \u2013 (4,247)
Total liabilities \u2013 \u2013 (4,247) \u2013 (4,247)
Net assets 12,100 3,251 (4,247) 286,181 297,285
Year ended 31 December 2023
Non-current assets:
Equity investments held at fair value through pro\ufb01t or loss \u2013 \u2013 \u2013 639,852 639,852
Debt investment held at fair value through pro\ufb01t or loss \u2013 \u2013 \u2013 36,208 36,208
Current assets:
Trade and other receivables \u2013 1,471 \u2013 \u2013 1,471
Cash and cash equivalents 14,809 \u2013 \u2013 \u2013 14,809
Total assets 14,809 1,471 \u2013 676,060 692,340
Current liabilities:
Trade and other payables \u2013 \u2013 (6,009) \u2013 (6,009)
Total liabilities \u2013 \u2013 (6,009) \u2013 (6,009)
Net assets 14,809 1,471 (6,009) 676,060 686,331
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:213800OQLX64UNS38U92", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250501185123354": { "value": "\n 22. CAPITAL MANAGEMENT The Company\u2019s objectives when managing capital are to safeguard the Company\u2019s ability to continue as a going concern in order to provide returns for shareholders and to maintain an optimal capital structure to minimise the cost of capital. In order to maintain or adjust the capital structure, the Company may adjust the amount of dividends paid to shareholders, return capital to shareholders or issue new shares.\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory", "language": "en", "entity": "scheme:213800OQLX64UNS38U92", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250501183322835": { "value": "\n 23. EARNINGS PER SHARE Earnings per share (\u201cEPS\u201d) amounts are calculated by dividing profit for the period attributable to ordinary equity holders of the Company by the weighted average number of Ordinary Shares in issue during the period. As there are no dilutive instruments outstanding, both basic and diluted earnings per share are the same. The calculation of basic and diluted earnings per share is based on the following: Year ended 31 December 2024 \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Revenue Capital Total
Calculation of Basic Earnings per share
Net (loss)/pro\ufb01t attributable to ordinary shareholders (\u00a3\u2019000) (5,730) (383,316) (389,046)
Weighted average number of Ordinary Shares 865,174,954 865,174,954 865,174,954
Earnings per share \u2013 basic and diluted (0.66p) (44.30p) (44.96p)
\n There is no difference between basic or diluted Loss per Ordinary Share as there are no convertible securities. There is no difference between the weighted average Ordinary or diluted number of Shares. Year ended 31 December 2023 \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Revenue Capital Total
Calculation of Basic Earnings per share
Net (loss)/pro\ufb01t attributable to ordinary shareholders (\u00a3\u2019000) 20,326 (257,659) (237,333)
Weighted average number of Ordinary Shares 865,174,954 865,174,954 865,174,954
Earnings per share \u2013 basic and diluted 2.35p (29.78p) (27.43p)
\n There is no difference between basic or diluted Loss per Ordinary Share as there are no convertible securities. There is no difference between the weighted average Ordinary or diluted number of Shares.\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory", "language": "en", "entity": "scheme:213800OQLX64UNS38U92", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250501183126012": { "value": "\n 24. NET ASSET VALUE PER SHARE Net Asset Value per share is calculated by dividing net assets in the Statement of Financial Position attributable to Ordinary equity holders of the parent by the number of Ordinary Shares outstanding at the end of the period. Although there are no dilutive instruments outstanding, both basic and diluted NAV per share are disclosed below. Net asset values have been calculated as follows: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
31 December 2024 31 December 2023
Net assets at end of period (\u00a3\u2019000) 297,285 686,331
Number of shares in issue at end of period 865,174,954 865,174,954
IFRS NAV per share \u2013 basic and dilutive 34.36p 79.33p
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfNetAssetValueAttributableToUnitholdersExplanatory", "language": "en", "entity": "scheme:213800OQLX64UNS38U92", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } } } }