D.I.G.B. LIMITED

Company Registration Number:
04166078 (England and Wales)

Unaudited abridged accounts for the year ended 29 February 2024

Period of accounts

Start date: 01 March 2023

End date: 29 February 2024

D.I.G.B. LIMITED

Contents of the Financial Statements

for the Period Ended 29 February 2024

Balance sheet
Notes

D.I.G.B. LIMITED

Balance sheet

As at 29 February 2024


Notes

2024

2023


£

£
Fixed assets
Tangible assets: 3 339,256 343,186
Total fixed assets: 339,256 343,186
Current assets
Stocks: 60,000 72,254
Debtors:   17,996 4,253
Cash at bank and in hand: 4,618 5,480
Total current assets: 82,614 81,987
Creditors: amounts falling due within one year:   (213,708) (94,045)
Net current assets (liabilities): (131,094) (12,058)
Total assets less current liabilities: 208,162 331,128
Total net assets (liabilities): 208,162 331,128
Capital and reserves
Called up share capital: 100 100
Profit and loss account: 208,062 331,028
Shareholders funds: 208,162 331,128

The notes form part of these financial statements

D.I.G.B. LIMITED

Balance sheet statements

For the year ending 29 February 2024 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 26 February 2025
and signed on behalf of the board by:

Name: Mr D B Catchpole
Status: Director

The notes form part of these financial statements

D.I.G.B. LIMITED

Notes to the Financial Statements

for the Period Ended 29 February 2024

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Tangible fixed assets and depreciation policy

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any 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 basis:- Freehold land and buildings 2% straight line on buildings Computers 20% reducing balance Motor Vehicles 25% straight line basis The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss

D.I.G.B. LIMITED

Notes to the Financial Statements

for the Period Ended 29 February 2024

2. Employees

2024 2023
Average number of employees during the period 1 1

D.I.G.B. LIMITED

Notes to the Financial Statements

for the Period Ended 29 February 2024

3. Tangible Assets

Total
Cost £
At 01 March 2023 357,770
At 29 February 2024 357,770
Depreciation
At 01 March 2023 14,584
Charge for year 3,930
At 29 February 2024 18,514
Net book value
At 29 February 2024 339,256
At 28 February 2023 343,186