BELUGA DIGITAL LIMITED

Company Registration Number:
12721526 (England and Wales)

Unaudited abridged accounts for the year ended 31 July 2024

Period of accounts

Start date: 01 August 2023

End date: 31 July 2024

BELUGA DIGITAL LIMITED

Contents of the Financial Statements

for the Period Ended 31 July 2024

Balance sheet
Notes

BELUGA DIGITAL LIMITED

Balance sheet

As at 31 July 2024


Notes

2024

2023


£

£
Fixed assets
Tangible assets: 3 6,558 5,945
Total fixed assets: 6,558 5,945
Current assets
Debtors:   24,964 29,516
Cash at bank and in hand: 15,840 22,995
Total current assets: 40,804 52,511
Creditors: amounts falling due within one year:   (41,654) (56,200)
Net current assets (liabilities): (850) (3,689)
Total assets less current liabilities: 5,708 2,256
Total net assets (liabilities): 5,708 2,256
Capital and reserves
Called up share capital: 2 2
Share premium account: 698 698
Profit and loss account: 5,008 1,556
Shareholders funds: 5,708 2,256

The notes form part of these financial statements

BELUGA DIGITAL LIMITED

Balance sheet statements

For the year ending 31 July 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 14 April 2025
and signed on behalf of the board by:

Name: Christopher Martin
Status: Director

The notes form part of these financial statements

BELUGA DIGITAL LIMITED

Notes to the Financial Statements

for the Period Ended 31 July 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 measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Tangible fixed assets and depreciation policy

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows: Fittings fixtures and equipment - 15% straight line

BELUGA DIGITAL LIMITED

Notes to the Financial Statements

for the Period Ended 31 July 2024

2. Employees

2024 2023
Average number of employees during the period 1 1

BELUGA DIGITAL LIMITED

Notes to the Financial Statements

for the Period Ended 31 July 2024

3. Tangible Assets

Total
Cost £
At 01 August 2023 7,835
Additions 1,998
At 31 July 2024 9,833
Depreciation
At 01 August 2023 1,890
Charge for year 1,385
At 31 July 2024 3,275
Net book value
At 31 July 2024 6,558
At 31 July 2023 5,945