2023-03-012024-02-292024-02-29false07941158BLACKOUT DIGITAL LTD2024-11-19iso4217:GBPxbrli:pure079411582023-03-01079411582024-02-29079411582023-03-012024-02-29079411582022-03-01079411582023-02-28079411582022-03-012023-02-2807941158bus:SmallEntities2023-03-012024-02-2907941158bus:AuditExempt-NoAccountantsReport2023-03-012024-02-2907941158bus:FullAccounts2023-03-012024-02-2907941158bus:PrivateLimitedCompanyLtd2023-03-012024-02-2907941158core:WithinOneYear2024-02-2907941158core:AfterOneYear2024-02-2907941158core:WithinOneYear2023-02-2807941158core:AfterOneYear2023-02-2807941158core:ShareCapital2024-02-2907941158core:SharePremium2024-02-2907941158core:RevaluationReserve2024-02-2907941158core:OtherReservesSubtotal2024-02-2907941158core:RetainedEarningsAccumulatedLosses2024-02-2907941158core:ShareCapital2023-02-2807941158core:SharePremium2023-02-2807941158core:RevaluationReserve2023-02-2807941158core:OtherReservesSubtotal2023-02-2807941158core:RetainedEarningsAccumulatedLosses2023-02-2807941158core:LandBuildings2024-02-2907941158core:PlantMachinery2024-02-2907941158core:Vehicles2024-02-2907941158core:FurnitureFittings2024-02-2907941158core:OfficeEquipment2024-02-2907941158core:NetGoodwill2024-02-2907941158core:IntangibleAssetsOtherThanGoodwill2024-02-2907941158core:ListedExchangeTraded2024-02-2907941158core:UnlistedNon-exchangeTraded2024-02-2907941158core:LandBuildings2023-02-2807941158core:PlantMachinery2023-02-2807941158core:Vehicles2023-02-2807941158core:FurnitureFittings2023-02-2807941158core:OfficeEquipment2023-02-2807941158core:NetGoodwill2023-02-2807941158core:IntangibleAssetsOtherThanGoodwill2023-02-2807941158core:ListedExchangeTraded2023-02-2807941158core:UnlistedNon-exchangeTraded2023-02-2807941158core:LandBuildings2023-03-012024-02-2907941158core:PlantMachinery2023-03-012024-02-2907941158core:Vehicles2023-03-012024-02-2907941158core:FurnitureFittings2023-03-012024-02-2907941158core:OfficeEquipment2023-03-012024-02-2907941158core:NetGoodwill2023-03-012024-02-2907941158core:IntangibleAssetsOtherThanGoodwill2023-03-012024-02-2907941158core:ListedExchangeTraded2023-03-012024-02-2907941158core:UnlistedNon-exchangeTraded2023-03-012024-02-2907941158core:MoreThanFiveYears2023-03-012024-02-2907941158core:Non-currentFinancialInstruments2024-02-2907941158core:Non-currentFinancialInstruments2023-02-2807941158dpl:CostSales2023-03-012024-02-2907941158dpl:DistributionCosts2023-03-012024-02-2907941158core:LandBuildings2023-03-012024-02-2907941158core:PlantMachinery2023-03-012024-02-2907941158core:Vehicles2023-03-012024-02-2907941158core:FurnitureFittings2023-03-012024-02-2907941158core:OfficeEquipment2023-03-012024-02-2907941158dpl:AdministrativeExpenses2023-03-012024-02-2907941158core:NetGoodwill2023-03-012024-02-2907941158core:IntangibleAssetsOtherThanGoodwill2023-03-012024-02-2907941158dpl:GroupUndertakings2023-03-012024-02-2907941158dpl:ParticipatingInterests2023-03-012024-02-2907941158dpl:GroupUndertakingscore:ListedExchangeTraded2023-03-012024-02-2907941158core:ListedExchangeTraded2023-03-012024-02-2907941158dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-03-012024-02-2907941158core:UnlistedNon-exchangeTraded2023-03-012024-02-2907941158dpl:CostSales2022-03-012023-02-2807941158dpl:DistributionCosts2022-03-012023-02-2807941158core:LandBuildings2022-03-012023-02-2807941158core:PlantMachinery2022-03-012023-02-2807941158core:Vehicles2022-03-012023-02-2807941158core:FurnitureFittings2022-03-012023-02-2807941158core:OfficeEquipment2022-03-012023-02-2807941158dpl:AdministrativeExpenses2022-03-012023-02-2807941158core:NetGoodwill2022-03-012023-02-2807941158core:IntangibleAssetsOtherThanGoodwill2022-03-012023-02-2807941158dpl:GroupUndertakings2022-03-012023-02-2807941158dpl:ParticipatingInterests2022-03-012023-02-2807941158dpl:GroupUndertakingscore:ListedExchangeTraded2022-03-012023-02-2807941158core:ListedExchangeTraded2022-03-012023-02-2807941158dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-03-012023-02-2807941158core:UnlistedNon-exchangeTraded2022-03-012023-02-2807941158core:NetGoodwill2024-02-2907941158core:IntangibleAssetsOtherThanGoodwill2024-02-2907941158core:LandBuildings2024-02-2907941158core:PlantMachinery2024-02-2907941158core:Vehicles2024-02-2907941158core:FurnitureFittings2024-02-2907941158core:OfficeEquipment2024-02-2907941158core:AfterOneYear2024-02-2907941158core:WithinOneYear2024-02-2907941158core:ListedExchangeTraded2024-02-2907941158core:UnlistedNon-exchangeTraded2024-02-2907941158core:ShareCapital2024-02-2907941158core:SharePremium2024-02-2907941158core:RevaluationReserve2024-02-2907941158core:OtherReservesSubtotal2024-02-2907941158core:RetainedEarningsAccumulatedLosses2024-02-2907941158core:NetGoodwill2023-02-2807941158core:IntangibleAssetsOtherThanGoodwill2023-02-2807941158core:LandBuildings2023-02-2807941158core:PlantMachinery2023-02-2807941158core:Vehicles2023-02-2807941158core:FurnitureFittings2023-02-2807941158core:OfficeEquipment2023-02-2807941158core:AfterOneYear2023-02-2807941158core:WithinOneYear2023-02-2807941158core:ListedExchangeTraded2023-02-2807941158core:UnlistedNon-exchangeTraded2023-02-2807941158core:ShareCapital2023-02-2807941158core:SharePremium2023-02-2807941158core:RevaluationReserve2023-02-2807941158core:OtherReservesSubtotal2023-02-2807941158core:RetainedEarningsAccumulatedLosses2023-02-2807941158core:NetGoodwill2022-03-0107941158core:IntangibleAssetsOtherThanGoodwill2022-03-0107941158core:LandBuildings2022-03-0107941158core:PlantMachinery2022-03-0107941158core:Vehicles2022-03-0107941158core:FurnitureFittings2022-03-0107941158core:OfficeEquipment2022-03-0107941158core:AfterOneYear2022-03-0107941158core:WithinOneYear2022-03-0107941158core:ListedExchangeTraded2022-03-0107941158core:UnlistedNon-exchangeTraded2022-03-0107941158core:ShareCapital2022-03-0107941158core:SharePremium2022-03-0107941158core:RevaluationReserve2022-03-0107941158core:OtherReservesSubtotal2022-03-0107941158core:RetainedEarningsAccumulatedLosses2022-03-0107941158core:AfterOneYear2023-03-012024-02-2907941158core:WithinOneYear2023-03-012024-02-2907941158core:Non-currentFinancialInstrumentscore:CostValuation2023-03-012024-02-2907941158core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-03-012024-02-2907941158core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-03-012024-02-2907941158core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-03-012024-02-2907941158core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-03-012024-02-2907941158core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-03-012024-02-2907941158core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-03-012024-02-2907941158core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-03-012024-02-2907941158core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-03-012024-02-2907941158core:Non-currentFinancialInstrumentscore:CostValuation2024-02-2907941158core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-02-2907941158core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-02-2907941158core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-02-2907941158core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-02-2907941158core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-02-2907941158core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-02-2907941158core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-02-2907941158core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-02-2907941158core:Non-currentFinancialInstrumentscore:CostValuation2023-02-2807941158core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-02-2807941158core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-02-2807941158core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-02-2807941158core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-02-2807941158core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-02-2807941158core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-02-2807941158core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-02-2807941158core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-02-2807941158bus:Director12023-03-012024-02-29

BLACKOUT DIGITAL LTD

Registered Number
07941158
(England and Wales)

Unaudited Financial Statements for the Year ended
29 February 2024

BLACKOUT DIGITAL LTD
Company Information
for the year from 1 March 2023 to 29 February 2024

Director

C Daley

Company Secretary

AURIA ACCOUNTANCY LIMITED

Registered Address

C/O Auria
48 Warwick Street
London
W1B 5AW

Registered Number

07941158 (England and Wales)
BLACKOUT DIGITAL LTD
Balance Sheet as at
29 February 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets34711,283
4711,283
Current assets
Debtors4-3,358
-3,358
Creditors amounts falling due within one year5(20,995)(40,153)
Net current assets (liabilities)(20,995)(36,795)
Total assets less current liabilities(20,524)(35,512)
Net assets(20,524)(35,512)
Capital and reserves
Called up share capital11
Profit and loss account(20,525)(35,513)
Shareholders' funds(20,524)(35,512)
The financial statements were approved and authorised for issue by the Director on 19 November 2024, and are signed on its behalf by:
C Daley
Director
Registered Company No. 07941158
BLACKOUT DIGITAL LTD
Notes to the Financial Statements
for the year ended 29 February 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Going concern
The director has assessed the company's ability to continue as a going concern. The company is in a net liability position. However, the largest creditor of the company is the director, who is willing to continue to support the company for the next accounting period.
Turnover policy
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.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Plant and machinery4
2.Average number of employees

20242023
Average number of employees during the year11
3.Tangible fixed assets

Plant & machinery

Total

££
Cost or valuation
At 01 March 233,2483,248
At 29 February 243,2483,248
Depreciation and impairment
At 01 March 231,9651,965
Charge for year812812
At 29 February 242,7772,777
Net book value
At 29 February 24471471
At 28 February 231,2831,283
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables-1,089
Other debtors-2,269
Total-3,358
5.Creditors: amounts due within one year

2024

2023

££
Bank borrowings and overdrafts1,41419
Other creditors18,63138,154
Accrued liabilities and deferred income9501,980
Total20,99540,153
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.