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Registered Number: 12814427
England and Wales

 

 

 

DIGITAL HONEY LTD


Unaudited Financial Statements
 


Period of accounts

Start date: 01 February 2023

End date: 31 January 2024
Director Samantha Honey
Registered Number 12814427
Registered Office C/O Melanie Curtis Accountants Ltd
100 Berkshire Place Winnersh
Wokingham
Berkshire
RG41 5RD
1
Director's report and financial statements
The director presents her annual report and the financial statements for the year ended 31 January 2024.
Principal activities
Principal activity of the company during the period under review was that of management consultancy activities other than financial management.
Director
The director who served the company throughout the year was as follows:
Samantha Honey
Cessation of Trading
The company ceased trading on 31st of January 2024.

On behalf of the board.


----------------------------------
Samantha Honey
Director

Date approved: 08 April 2024
2
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3   1,937 
  1,937 
Current assets      
Debtors 4 1,939    1,169 
Cash at bank and in hand 2,682    11,316 
4,621    12,485 
Creditors: amount falling due within one year 5 (240)   (928)
Net current assets 4,381    11,557 
 
Total assets less current liabilities 4,381    13,494 
Provisions for liabilities 6   (304)
Net assets 4,381    13,190 
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account 4,281    13,090 
Shareholder's funds 4,381    13,190 
 


For the year ended 31 January 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the director on 08 April 2024 and were signed by:


-------------------------------
Samantha Honey
Director
3
General Information
Digital Honey Ltd is a private company, limited by shares, registered in England and Wales, registration number 12814427, registration address C/O Melanie Curtis Accountants Ltd, 100 Berkshire Place Winnersh, Wokingham, Berkshire, RG41 5RD.

The presentation currency is £ sterling.
1.

Accounting policies

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. 
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.

Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at the following annual rates in order to write off each asset over its estimated
useful life.
Plant and Machinery 33% Reducing Balance
Computer Equipment 33% Reducing Balance
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees


Average number of employees during the year was 0 (2023 : 0).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Computer Equipment   Total
  £   £   £
At 01 February 2023 3,121    1,340    4,461 
Additions   1,191    1,191 
Disposals (3,121)   (2,531)   (5,652)
At 31 January 2024    
Depreciation
At 01 February 2023 1,937    587    2,524 
Charge for year 391    586    977 
On disposals (2,328)   (1,173)   (3,501)
At 31 January 2024    
Net book values
Closing balance as at 31 January 2024    
Opening balance as at 01 February 2023 1,184    753    1,937 


4.

Debtors: amounts falling due within one year

2024
£
  2023
£
Tax Recoverable 1,939    1,169 
1,939    1,169 

5.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors  
Accrued Expenses 240   
Directors' Current Accounts   928 
240    928 

6.

Provisions for liabilities

2024
£
  2023
£
Deferred Tax   304 
  304 

4