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DIG360 LIMITED

Registered Number
12998715
(England and Wales)

Unaudited Financial Statements for the Year ended
30 November 2024

DIG360 LIMITED
Company Information
for the year from 1 December 2023 to 30 November 2024

Director

WHIGHT, Steven Nicholas

Registered Address

73 College Way Gloweth
Truro
TR1 3RX

Registered Number

12998715 (England and Wales)
DIG360 LIMITED
Balance Sheet as at
30 November 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets328,36440,961
28,36440,961
Current assets
Debtors443,95734,476
Cash at bank and on hand27,30628,600
71,26363,076
Creditors amounts falling due within one year5(10,585)(13,963)
Net current assets (liabilities)60,67849,113
Total assets less current liabilities89,04290,074
Provisions for liabilities6(5,484)(7,782)
Net assets83,55882,292
Capital and reserves
Called up share capital100100
Profit and loss account83,45882,192
Shareholders' funds83,55882,292
The financial statements were approved and authorised for issue by the Director on 12 January 2025, and are signed on its behalf by:
WHIGHT, Steven Nicholas
Director
Registered Company No. 12998715
DIG360 LIMITED
Notes to the Financial Statements
for the year ended 30 November 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 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.
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.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Defined contribution pension plan
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.
Current taxation
Current tax is recognised in profit or loss. Current tax 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
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Reducing balance (%)Straight line (years)
Plant and machinery335
Office Equipment-5
2.Average number of employees

20242023
Average number of employees during the year00
3.Tangible fixed assets

Plant & machinery

Office Equipment

Total

£££
Cost or valuation
At 01 December 2355,3308,56363,893
Additions7266991,425
At 30 November 2456,0569,26265,318
Depreciation and impairment
At 01 December 2319,2333,69922,932
Charge for year12,1701,85214,022
At 30 November 2431,4035,55136,954
Net book value
At 30 November 2424,6533,71128,364
At 30 November 2336,0974,86440,961
4.Debtors: amounts due within one year

2024

2023

££
Amounts owed by associates and joint ventures / participating interests3,5003,396
Other debtors40,00020,000
Prepayments and accrued income45711,080
Total43,95734,476
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables-4,100
Amounts owed to related parties3,8176,900
Taxation and social security2,9891,763
Accrued liabilities and deferred income3,7791,200
Total10,58513,963
6.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)5,4847,782
Total5,4847,782