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DIGITALDINOS LIMITED

Registered Number
10272906
(England and Wales)

Unaudited Financial Statements for the Period ended
31 December 2024

DIGITALDINOS LIMITED
Company Information
for the period from 1 August 2023 to 31 December 2024

Directors

HEWITT, Carl Adam
MATTHEWS, Reece Antony

Registered Address

Hewitt Matthews, Langstone Gate
Solent Road
Havant
PO9 1TR

Registered Number

10272906 (England and Wales)
DIGITALDINOS LIMITED
Balance Sheet as at
31 December 2024

Notes

31 Dec 2024

31 Jul 2023

£

£

£

£

ASSETS
Fixed assets
Tangible assets36,4716,225
6,4716,225
Current assets
Debtors4182,03587,246
Cash at bank and in hand311,413255,080
493,448342,326
493,448342,326
499,919348,551
CAPITAL, RESERVES AND LIABILITIES
Capital and reserves
Called up share capital33
Share premium account10,00010,000
Profit and loss account326,638245,042
336,641255,045
Liabilities
Creditors amounts falling due within one year5151,35773,048
Creditors amounts falling due after one year610,73819,275
Provisions for liabilities7(1,183)(1,183)
499,919348,551
The financial statements were approved and authorised for issue by the Board of Directors on 10 April 2025, and are signed on its behalf by:
HEWITT, Carl Adam
Director
MATTHEWS, Reece Antony
Director

Registered Company No. 10272906
DIGITALDINOS LIMITED
Notes to the Financial Statements
for the period ended 31 December 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.
Revenue from rendering of services
Revenue 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.
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.
Borrowing costs
Borrowing costs directly attributable to the acquisition, construction or production of qualifying assets, which are assets that necessarily take a substantial period of time to get ready for their intended use or sale, are added to the cost of those assets, until such time as the assets are substantially ready for their intended use or sale. Investment income earned on the temporary investment of specific borrowings pending their expenditure on qualifying assets is deducted from the borrowing costs eligible for capitalisation. All other borrowing costs are recognised in profit or loss in the period in which they are incurred.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
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
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)Straight line (years)
Land and buildings-2
Plant and machinery25-
Office Equipment33-
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
2.Average number of employees

20242023
Average number of employees during the year117
3.Tangible fixed assets

Land & buildings

Plant & machinery

Office Equipment

Total

££££
Cost or valuation
At 01 August 23--14,91214,912
Additions6,4137493,27910,441
At 31 December 246,41374918,19125,353
Depreciation and impairment
At 01 August 23--8,6878,687
Charge for year4,5532665,37610,195
At 31 December 244,55326614,06318,882
Net book value
At 31 December 241,8604834,1286,471
At 31 July 23--6,2256,225
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables77,72183,006
Other debtors75,5475
Prepayments and accrued income28,7674,235
Total182,03587,246
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables11,9062,504
Taxation and social security106,39453,333
Other creditors20,28717,211
Accrued liabilities and deferred income12,770-
Total151,35773,048
6.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts10,73819,275
Total10,73819,275
7.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)1,1831,183
Total1,1831,183
8.Pension commitments
The company operates a defined contribution pension scheme for the directors and senior employees. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date, unpaid contributions of £….. (20XX - £…) were due to the fund. They are included in other creditors.
9.Operating lease commitments
At 31st December 2024, the company had total commitments under non-cancellable operating leases over the remaining life of those leases of £16,500 (2023 – £nil)
10.Related party transactions
Included in Other Creditors are the following loans to the directors. The loans are interest free, unsecured and repayable on demand. Reece Matthews £208 (FY2023:£673) Carl Hewitt £371 (FY2023:£712)