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Registered number: 08225577
Digital Marketing House Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2024
Accountancy Solutions (Northern) Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08225577
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 97,487 79,455
97,487 79,455
CURRENT ASSETS
Stocks 6 - 1,640
Debtors 7 27,354 11,803
Cash at bank and in hand 14,859 32,893
42,213 46,336
Creditors: Amounts Falling Due Within One Year 8 (30,880 ) (25,113 )
NET CURRENT ASSETS (LIABILITIES) 11,333 21,223
TOTAL ASSETS LESS CURRENT LIABILITIES 108,820 100,678
Creditors: Amounts Falling Due After More Than One Year 9 (108,716 ) (95,275 )
NET ASSETS 104 5,403
CAPITAL AND RESERVES
Called up share capital 11 100 100
Profit and Loss Account 4 5,303
SHAREHOLDERS' FUNDS 104 5,403
Page 1
Page 2
For the year ending 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Ian Harrop
Director
28/02/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Digital Marketing House Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08225577 . The registered office is 5 Station Road, Kenton Bank Foot, Newcastle upon Tyne, Tyne and Wear, NE13 8AG.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 5 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20% Straight Line
Motor Vehicles 25% Reducing Balance
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
Page 3
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4. Intangible Assets
Goodwill
£
Cost
As at 1 October 2023 10,500
As at 30 September 2024 10,500
Amortisation
As at 1 October 2023 10,500
As at 30 September 2024 10,500
Net Book Value
As at 30 September 2024 -
As at 1 October 2023 -
5. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 October 2023 39,454 110,840 150,294
Additions 1,648 44,850 46,498
Disposals (4,323 ) - (4,323 )
As at 30 September 2024 36,779 155,690 192,469
Depreciation
As at 1 October 2023 31,623 39,216 70,839
Provided during the period 3,212 24,447 27,659
Disposals (3,516 ) - (3,516 )
As at 30 September 2024 31,319 63,663 94,982
Net Book Value
As at 30 September 2024 5,460 92,027 97,487
As at 1 October 2023 7,831 71,624 79,455
6. Stocks
2024 2023
£ £
Stock - 1,640
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7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 5,339 7,370
Prepayments and accrued income 5,845 4,433
Director's loan account 12,090 -
23,274 11,803
Due after more than one year
Corporation tax recoverable assets 4,080 -
27,354 11,803
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 11,951 10,127
Bank loans and overdrafts 6,525 5,585
Corporation tax 4,080 -
VAT 5,284 6,098
Deposit holding account 1,000 1,085
Other loan - 48
Accruals and deferred income 2,040 -
Director's loan account - 2,170
30,880 25,113
9. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 90,566 73,165
Bank loans 18,150 22,110
108,716 95,275
10. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 11,951 10,127
Later than one year and not later than five years 90,566 73,165
102,517 83,292
102,517 83,292
11. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
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