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Registered number: 09102032









DIGITAL PHONE HOLDINGS LIMITED

UNAUDITED

FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 APRIL 2024

 
DIGITAL PHONE HOLDINGS LIMITED
REGISTERED NUMBER: 09102032

BALANCE SHEET
AS AT 30 APRIL 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 4 
1,210,185
1,210,185

  
1,210,185
1,210,185

Current assets
  

Debtors: amounts falling due within one year
 5 
40,534
40,534

Cash at bank and in hand
  
590
710

  
41,124
41,244

Total assets less current liabilities
  
 
 
1,251,309
 
 
1,251,429

Creditors: amounts falling due after more than one year
 6 
(900,000)
(900,000)

  

Net assets
  
351,309
351,429


Capital and reserves
  

Called up share capital 
 7 
100
100

Profit and loss account
  
351,209
351,329

  
351,309
351,429


Page 1

 
DIGITAL PHONE HOLDINGS LIMITED
REGISTERED NUMBER: 09102032

BALANCE SHEET (CONTINUED)
AS AT 30 APRIL 2024

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 28 November 2024.




P D Rider
Director

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
DIGITAL PHONE HOLDINGS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1.


General information

Digital Phone Holdings Limited is a private company limited by shares incorporated in the United Kingdom with a company registration number of 09102032. The registered office is 16 Southgates Road, Great Yarmouth, Norfolk, NR30 3LJ. The company's principal activity is that of a holding company.
The financial statements are prepared in sterling which is the functional currency of the company and rounded to the nearest £.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Going concern

The company generates its income from dividends receivable from group companies. These group companies have continued to trade profitably post year end, with cash resources and reserves considerably increasing. The directors consider these companies will continue to trade for the foreseeable future at these enhanced levels. 
As a result, the directors have considered a period of 12 months from the date of approval of the financial statements and on the basis of the post year end results by group companies, have prepared the accounts on the going concern basis.

 
2.3

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.4

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.6

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Page 3

 
DIGITAL PHONE HOLDINGS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

2.Accounting policies (continued)

 
2.7

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Dividends on shares recognised as liabilities are recognised as expenses and classified within interest payable.


3.


Employees




The average monthly number of employees, including directors, during the year was 2 (2023 - 2).


4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 May 2023
1,210,185



At 30 April 2024
1,210,185





5.


Debtors

2024
2023
£
£


Amounts owed by group undertakings
40,534
40,534



6.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Share capital treated as debt
900,000
900,000


Page 4

 
DIGITAL PHONE HOLDINGS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

7.


Share capital

2024
2023
£
£
Shares classified as equity

Allotted, called up and fully paid



4,335 (2023 - 4,335) Ordinary 'A' shares of £0.01 each
43
43
4,165 (2023 - 4,165) Ordinary 'B' shares of £0.01 each
42
42
500 (2023 - 500) Ordinary 'C' shares of £0.01 each
5
5
500 (2023 - 500) Ordinary 'D' shares of £0.01 each
5
5
500 (2023 - 500) Ordinary 'E' shares of £0.01 each
5
5

100

100

2024
2023
£
£
Shares classified as debt

Allotted, called up and fully paid



900,000 (2023 - 900,000) Preference shares of £1.00 each
900,000
900,000



Page 5