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frs-core:Non-currentFinancialInstruments 4 2022-12-31 04667220 5 2022-01-01 2022-12-31 04667220 frs-core:CurrentFinancialInstruments 5 2022-12-31 04667220 frs-core:Non-currentFinancialInstruments 5 2022-12-31 04667220 6 2022-01-01 2022-12-31 04667220 frs-core:CurrentFinancialInstruments 6 2022-12-31 04667220 frs-core:Non-currentFinancialInstruments 6 2022-12-31 04667220 7 2022-01-01 2022-12-31 04667220 frs-core:CurrentFinancialInstruments 7 2022-12-31 04667220 frs-core:Non-currentFinancialInstruments 7 2022-12-31 04667220 8 2022-01-01 2022-12-31 04667220 frs-core:CurrentFinancialInstruments 8 2022-12-31 04667220 frs-core:Non-currentFinancialInstruments 8 2022-12-31 04667220 9 2022-01-01 2022-12-31 04667220 frs-core:CurrentFinancialInstruments 9 2022-12-31 04667220 frs-core:Non-currentFinancialInstruments 9 2022-12-31 04667220 10 2022-01-01 2022-12-31 04667220 frs-core:CurrentFinancialInstruments 10 2022-12-31 04667220 frs-core:Non-currentFinancialInstruments 10 2022-12-31 04667220 11 2022-01-01 2022-12-31 04667220 frs-core:CurrentFinancialInstruments 11 2022-12-31 04667220 frs-core:Non-currentFinancialInstruments 11 2022-12-31 04667220 12 2022-01-01 2022-12-31 04667220 frs-core:CurrentFinancialInstruments 12 2022-12-31 04667220 frs-core:Non-currentFinancialInstruments 12 2022-12-31 04667220 13 2022-01-01 2022-12-31 04667220 frs-core:CurrentFinancialInstruments 13 2022-12-31 04667220 frs-core:Non-currentFinancialInstruments 13 2022-12-31 04667220 14 2022-01-01 2022-12-31 04667220 frs-core:CurrentFinancialInstruments 14 2022-12-31 04667220 frs-core:Non-currentFinancialInstruments 14 2022-12-31 04667220 15 2022-01-01 2022-12-31 04667220 frs-core:CurrentFinancialInstruments 15 2022-12-31 04667220 frs-core:Non-currentFinancialInstruments 15 2022-12-31 04667220 16 2022-01-01 2022-12-31 04667220 frs-core:CurrentFinancialInstruments 16 2022-12-31 04667220 frs-core:Non-currentFinancialInstruments 16 2022-12-31 04667220 17 2022-01-01 2022-12-31 04667220 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2022-12-31 04667220 dpl-frs:DistributionCosts dpl-frs:Item6 2022-01-01 2022-12-31 04667220 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-01-01 2022-12-31 04667220 dpl-frs:Item7 2022-01-01 2022-12-31 04667220 dpl-frs:Item7 2021-12-31 04667220 dpl-frs:Item7 2022-12-31 04667220 dpl-frs:CostSales dpl-frs:Item7 2022-01-01 2022-12-31 04667220 dpl-frs:CostSales dpl-frs:Item7 2021-12-31 04667220 dpl-frs:CostSales dpl-frs:Item7 2022-12-31 04667220 dpl-frs:DistributionCosts dpl-frs:Item7 2022-01-01 2022-12-31 04667220 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-01-01 2022-12-31 04667220 dpl-frs:Item8 2022-01-01 2022-12-31 04667220 dpl-frs:Item8 2021-12-31 04667220 dpl-frs:Item8 2022-12-31 04667220 dpl-frs:CostSales dpl-frs:Item8 2022-01-01 2022-12-31 04667220 dpl-frs:CostSales dpl-frs:Item8 2021-12-31 04667220 dpl-frs:CostSales dpl-frs:Item8 2022-12-31 04667220 dpl-frs:DistributionCosts dpl-frs:Item8 2022-01-01 2022-12-31 04667220 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-01-01 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Registered number: 04667220
Digwick Limited
Financial Statements
For the Period 1 January 2023 to 31 March 2024
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 04667220
31 March 2024 31 December 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 - 73,928
- 73,928
CURRENT ASSETS
Cash at bank and in hand 410 4,541
410 4,541
Creditors: Amounts Falling Due Within One Year 5 (408 ) (3,816 )
NET CURRENT ASSETS (LIABILITIES) 2 725
TOTAL ASSETS LESS CURRENT LIABILITIES 2 74,653
NET ASSETS 2 74,653
CAPITAL AND RESERVES
Called up share capital 6 2 6
Capital redemption reserve (69,996 ) -
Profit and Loss Account 69,996 74,647
SHAREHOLDERS' FUNDS 2 74,653
Page 1
Page 2
For the period ending 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr C Sedgwick
Director
31 March 2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Digwick Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04667220 . The registered office is 550 Valley Road, Basford, Nottingham, Nottinghamshire, NG5 1JJ.
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. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. 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:
Freehold No depreciation
Computer Equipment 25% Straight line
2.4. 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. 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. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.
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.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 1 (2022: 1)
1 1
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4. Tangible Assets
Land & Property
Freehold Computer Equipment Total
£ £ £
Cost
As at 1 January 2023 73,750 3,417 77,167
Disposals (73,750 ) (3,417 ) (77,167 )
Depreciation
As at 1 January 2023 - 3,239 3,239
Disposals - (3,239 ) (3,239 )
As at 31 March 2024 - - -
Net Book Value
As at 31 March 2024 - - -
As at 1 January 2023 73,750 178 73,928
5. Creditors: Amounts Falling Due Within One Year
31 March 2024 31 December 2022
£ £
Corporation tax - 1,871
Accruals and deferred income 408 1,670
Director's loan account - 275
408 3,816
6. Share Capital
31 March 2024 31 December 2022
£ £
Allotted, Called up and fully paid 2 6
7. Related Party Transactions
At the balance sheet date, the company owed the director £NIL (2022:£275). This is amount is unsecured, interest free, with no fixed repayment date.
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