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07237941 frs-bus:Original frs-countries:EnglandWales 2021-05-01 2022-04-30
Registered number: 07237941
DigitalMR Limited
Unaudited Financial Statements
For The Year Ended 30 April 2023
Finerva
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 07237941
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 270,514 270,197
Tangible Assets 5 460 613
270,974 270,810
CURRENT ASSETS
Stocks 6 10,047 12,091
Debtors 7 125,680 147,099
Cash at bank and in hand 76 19
135,803 159,209
Creditors: Amounts Falling Due Within One Year 8 (125,043 ) (400,029 )
NET CURRENT ASSETS (LIABILITIES) 10,760 (240,820 )
TOTAL ASSETS LESS CURRENT LIABILITIES 281,734 29,990
Creditors: Amounts Falling Due After More Than One Year 9 (369,563 ) (30,833 )
NET LIABILITIES (87,829 ) (843 )
CAPITAL AND RESERVES
Called up share capital 10 320,863 320,863
Profit and Loss Account (408,692 ) (321,706 )
SHAREHOLDERS' FUNDS (87,829) (843)
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For the year ending 30 April 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
The financial statements were approved by the board of directors on 19 October 2023 and were signed on its behalf by:
Mr Michalis Michael
Director
19 October 2023
The notes on pages 3 to 7 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
DigitalMR Limited is a private company,  limited by shares, incorporated in England & Wales, registered number 07237941 . The registered office is Liberty House, 222 Regent Street, London, W1B 5TR.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in  accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors believe that notwithstanding net liabilities of £87,829, the company’s financial statements should be prepared on a going concern basis on the grounds that current and future sources of funding or support from directors and companies within the group will be adequate to meet the company’s needs for a period of at least 12 months from the date of approval of these financial statements.
2.3. Turnover
Revenue is recognised to the extent there is probable economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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

2.4. Research and Development
Expenditure on research activities is recognised within profit or loss as an expense is incurred.

Development costs are capitalised only where they can be identified with a specific product or project that will generate probable future economic benefits, the costs can be reliably measured and all the criteria under FRS 102 are met. They are amortised on a straight line basis to profit or loss over their estimated useful life. All other development costs are expenses as incurred.

Capitalised development costs are reviewed annually, and where future benefits are deemed to have ceased or to be in doubt, the balance is written off to profit or loss.

Capitalised development costs are not treated as a realised loss for the purpose of determining the company’s distributable profits as the costs meet the conditions permitting them to be treated as an asset under FRS 102.

Purchased intangible assets

Purchased intangible assets are initially recognised at cost. After recognition, intangible assets are measured at cost less any accumulated amortisation and impairment losses.

All intangible assets are considered to have a finite useful life. The estimated useful lives are as follows:

Software development – 5 years on a straight line basis
Patents & trademarks – 5 years on a straight line basis

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

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2.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses.  Depreciation  is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Computer Equipment 25% on a reducing balance basis
The assets’ residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

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

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

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

2.6. Leases
Leases in which the company assumes substantially all the risks and rewards of ownership of the leased asset are classified as finance leases. All other leases are classified as operating leases.

Payments (excluding costs for services and insurance) made under operating leases are recognised in the profit and loss account on a straight-line basis over the term of the lease unless the payments to the lessor are structured to increase in line with expected general inflation; in which case the payments related to the structured increases are recognised as incurred. Lease incentives received are recognised in profit and loss over the term of the lease an an integral part of the total lease expenses.

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

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

Impairment of financial assets

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found an impairment loss is recognised within profit or loss.

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

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

2.9. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date.   Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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2.10. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.11. Pensions
The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions in a separate entity. Once the contributions have been paid the company has no further payment obligations. The contributions are recognised as an expense in profit or loss in the periods during which services are rendered by employees.
3. Average Number of Employees
Average number of employees during the year was as follows: 2 (2022: 2)
2 2
4. Intangible Assets
Patents & Trademarks Software Development Total
£ £ £
Cost
As at 1 May 2022 395 579,628 580,023
Additions - 98,897 98,897
As at 30 April 2023 395 678,525 678,920
Amortisation
As at 1 May 2022 157 309,669 309,826
Provided during the period 79 98,501 98,580
As at 30 April 2023 236 408,170 408,406
Net Book Value
As at 30 April 2023 159 270,355 270,514
As at 1 May 2022 238 269,959 270,197
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5. Tangible Assets
Computer Equipment
£
Cost
As at 1 May 2022 6,788
As at 30 April 2023 6,788
Depreciation
As at 1 May 2022 6,175
Provided during the period 153
As at 30 April 2023 6,328
Net Book Value
As at 30 April 2023 460
As at 1 May 2022 613
6. Stocks
2023 2022
£ £
Stock 10,047 12,091
10,047 12,091
7. Debtors
2023 2022
£ £
Due within one year
Trade debtors 35,395 21,703
Amounts owed by group undertakings 85,623 79,839
Other debtors 4,662 45,557
125,680 147,099
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 32,475 55,800
Bank loans and overdrafts 59,297 59,679
Amounts owed to participating interests - 3,039
Other creditors 32,777 281,504
Taxation and social security 494 7
125,043 400,029
The bank overdraft is secured by way of a debenture over the company's assets. 
Included within other creditors are outstanding pension contributions of £229 (2022: £229)
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9. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 20,833 30,833
Directors loan account 345,347 -
Amounts owed to parent undertaking 3,383 -
369,563 30,833
10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 320,863 320,863
11. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2023 2022
£ £
Not later than one year 1,320 -
Later than one year and not later than five years 110 -
1,430 -
12. Ultimate Parent Undertaking and Controlling Party
The company's immediate and ultimate parent undertaking is DigitalMR International Ltd which controls 100% of the shares of DigitalMR Limited . DigitalMR International Ltd was incorporated in Cyprus and its registered office address is 1 Poseidonos Street, Ledra Business Centre, Egkomi, 2406, Nicosia, Cyprus. The consolidated group accounts have not been prepared.
The ultimate controlling party is DigitalMR International Ltd .
13. Debenture Charge
A debenture charge was registered on 3 February 2013 in favour of Lloyds TSB Bank plc and was still outstanding as at 30 April 2023.
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