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ASHWORTH DIGITAL LTD

Registered Number
SC520584
(Scotland)

Unaudited Financial Statements for the Year ended
30 November 2023

ASHWORTH DIGITAL LTD
Company Information
for the year from 1 December 2022 to 30 November 2023

Director

S D Ashworth

Registered Address

6 Croy Buchanan Steading
Killearn
G63 9QU

Registered Number

SC520584 (Scotland)
ASHWORTH DIGITAL LTD
Balance Sheet as at
30 November 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets31,2132,687
1,2132,687
Current assets
Debtors412,5767,196
Cash at bank and on hand28,78617,731
41,36224,927
Creditors amounts falling due within one year5(36,565)(21,439)
Net current assets (liabilities)4,7973,488
Total assets less current liabilities6,0106,175
Provisions for liabilities(303)(697)
Net assets5,7075,478
Capital and reserves
Called up share capital11
Profit and loss account5,7065,477
Shareholders' funds5,7075,478
The financial statements were approved and authorised for issue by the Director on 28 August 2024, and are signed on its behalf by:
S D Ashworth
Director
Registered Company No. SC520584
ASHWORTH DIGITAL LTD
Notes to the Financial Statements
for the year ended 30 November 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Scotland. The company's registered office is 6 Croy Buchanan Steading, Killearn, Glasgow, G63 9QU.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard), and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS102 have been applied other than where additional disclosure is required to show a true and fair view.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Going concern
At the time of approving the financial statements, the director has reasonable expectation that the company has adequate resources to continue in operation for the foreseeable future. Thus the director continues to adopt the going concern basis of accounting in preparing the financial statements.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts. Turnover includes revenue earned from the sale of IT consultancy services. Unbilled work is recognised as turnover in accordance with FRS102 and is included within debtors as amounts recoverable on contracts.
Defined contribution pension plan
The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.
Current taxation
Current tax is recognised in profit or loss and represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and impairment losses. Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases: Fixtures and fittings - 33.33% straight line Computer equipment - 33.33% straight line The gain or loss arising on the disposal of an asset is determined as the difference between the sales proceeds and the carrying value of the asset, and is credited or charged to the profit and loss account.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately within current liabilities.
Financial instruments
The company only enters into basic financial instruments that result in the recognition of financial assets like trade debtors and creditors. These are measured at amortised cost and 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 in the Statement of comprehensive income.
2.Average number of employees

20232022
Average number of employees during the year11
3.Tangible fixed assets

Fixtures & fittings

Office Equipment

Total

£££
Cost or valuation
At 01 December 227396,4317,170
Disposals-(165)(165)
At 30 November 237396,2667,005
Depreciation and impairment
At 01 December 227393,7444,483
Charge for year-1,4741,474
On disposals-(165)(165)
At 30 November 237395,0535,792
Net book value
At 30 November 23-1,2131,213
At 30 November 22-2,6872,687
4.Debtors: amounts due within one year

2023

2022

££
Trade debtors / trade receivables12,3266,946
Prepayments and accrued income250250
Total12,5767,196
5.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables-1,516
Taxation and social security10,0815,203
Other creditors25,00813,158
Accrued liabilities and deferred income1,4761,562
Total36,56521,439