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Company Registration No. 13603234 (England and Wales)
WATT DIGITAL LTD Unaudited accounts for the year ended 31 March 2025
WATT DIGITAL LTD Unaudited accounts Contents
Page
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WATT DIGITAL LTD Company Information for the year ended 31 March 2025
Director
Fraser Watt
Company Number
13603234 (England and Wales)
Registered Office
FLAT 61, 6, CANTERBURY HOUSE SYDENHAM RO CROYDON CR0 9BL UNITED KINGDOM
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WATT DIGITAL LTD Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
132 
330 
Current assets
Debtors
6,000 
- 
Cash at bank and in hand
9,577 
10,527 
15,577 
10,527 
Creditors: amounts falling due within one year
(15,480)
(10,373)
Net current assets
97 
154 
Net assets
229 
484 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
228 
483 
Shareholders' funds
229 
484 
For the year ending 31 March 2025 the company was entitled to exemption from audit 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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 12 April 2025 and were signed on its behalf by
Fraser Watt Director Company Registration No. 13603234
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WATT DIGITAL LTD Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
WATT DIGITAL LTD is a private company, limited by shares, registered in England and Wales, registration number 13603234. The registered office is FLAT 61, 6, CANTERBURY HOUSE SYDENHAM RO, CROYDON, CR0 9BL, UNITED KINGDOM.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Revenue
Revenue, described as turnover is the value of services, net of VAT and discounts, provided to customers during the year.
Foreign exchange
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange at the date of transaction. Exchange differences are taken into account in arriving at the operating result.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
25% per annum straight line
Pension costs
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to the profit and loss account in the period to which they relate.
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WATT DIGITAL LTD Notes to the Accounts for the year ended 31 March 2025
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 April 2024
791 
At 31 March 2025
791 
Depreciation
At 1 April 2024
461 
Charge for the year
198 
At 31 March 2025
659 
Net book value
At 31 March 2025
132 
At 31 March 2024
330 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due after more than one year
Trade debtors
6,000 
- 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Taxes and social security
13,662 
9,241 
Other creditors
1,335 
1,064 
Loans from directors
483 
68 
15,480 
10,373 
7
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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