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Company Registration Number 08979820























DATADEVIL LIMITED





UNAUDITED
FINANCIAL STATEMENTS





 31 JANUARY 2025























img14b8.png

 
DATADEVIL LIMITED
REGISTERED NUMBER: 08979820

STATEMENT OF FINANCIAL POSITION
AS AT 31 JANUARY 2025

31 January
31 March
2025
2024
Note
£
£

Fixed assets
  

Intangible assets
 4 
-
27,584

Tangible assets
 5 
-
3,822

  
-
31,406

Current assets
  

Debtors: amounts falling due within one year
 6 
5,274
1,830

Cash at bank and in hand
 7 
24,403
18,274

  
29,677
20,104

Creditors: amounts falling due within one year
 8 
(2,309)
(9,923)

Net current assets
  
 
 
27,368
 
 
10,181

Total assets less current liabilities
  
27,368
41,587

Provisions for liabilities
  

Deferred tax
 9 
-
(956)

  
 
 
-
 
 
(956)

Net assets
  
27,368
40,631

Page 1

 
DATADEVIL LIMITED
REGISTERED NUMBER: 08979820

STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 JANUARY 2025

31 January
31 March
2025
2024
Note
£
£

Capital and reserves
  

Called up share capital 
 10 
100
100

Profit and loss account
  
27,268
40,531

  
27,368
40,631


The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




................................................
Mr A S Betsworth
Director

Date: 20 April 2025

The notes on pages 3 to 9 form part of these financial statements.
Page 2

 
DATADEVIL LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JANUARY 2025

1.


General information

Datadevil Limited is a private company limited by shares incorporated in England and Wales, company registration number being 08979820. Its registered office address is 2 Europe Way, Cockermouth, Cumbria, CA13 0RJ and the principal place of business is 8 Station Mews, Station Road, Silloth, Cumbria, CA7 4AF.
These financial statements are presented in Sterling (£) and figures have been rounded to the nearest pound.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Research and development

In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research shall be recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised on a straight-line basis over their useful economic lives, which range from 3 to 6 years.
If it is not possible to distinguish between the research phase and the development phase of an internal project, the expenditure is treated as if it were all incurred in the research phase only.

 
2.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

Page 3

 
DATADEVIL LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JANUARY 2025

2.Accounting policies (continued)

 
2.5

Current and deferred taxation

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

 
2.6

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 
2.7

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Computer equipment
-
33% straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

Page 4

 
DATADEVIL LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JANUARY 2025

2.Accounting policies (continued)

 
2.8

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.9

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.10

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.11

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.

  
2.12

Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

 
2.13

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the period was 2 (2024 - 2).

Page 5

 
DATADEVIL LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JANUARY 2025

4.


Intangible assets






Crypto assets
Goodwill
Total

£
£
£





At 1 April 2024
27,584
10,000
37,584


Additions
83,668
-
83,668


Disposals
(111,252)
(10,000)
(121,252)



At 31 January 2025

-
-
-





At 1 April 2024
-
10,000
10,000


On disposals
-
(10,000)
(10,000)



At 31 January 2025

-
-
-



Net book value



At 31 January 2025
-
-
-



At 31 March 2024
27,584
-
27,584

Goodwill was generated upon incorporation of a trading partnership in 2015.



Page 6

 
DATADEVIL LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JANUARY 2025

5.


Tangible fixed assets







Computer equipment

£





At 1 April 2024
13,114


Disposals
(13,114)



At 31 January 2025

-





At 1 April 2024
9,292


Disposals
(9,292)



At 31 January 2025

-



Net book value



At 31 January 2025
-



At 31 March 2024
3,822


6.


Debtors

31 January
31 March
2025
2024
£
£


Trade debtors
-
1,280

Other debtors
5,274
550

5,274
1,830



7.


Cash and cash equivalents

31 January
31 March
2025
2024
£
£

Cash at bank and in hand
24,403
18,274

Page 7

 
DATADEVIL LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JANUARY 2025

8.


Creditors: Amounts falling due within one year

31 January
31 March
2025
2024
£
£

Other creditors
-
7,302

Accruals and deferred income
2,309
2,621

2,309
9,923



9.


Deferred taxation






2025
2024


£

£






At beginning of year
956
521


Charged to profit or loss
(956)
435



At end of year
-
956

The deferred taxation balance is made up as follows:

31 January
31 March
2025
2024
£
£


Accelerated capital allowances
-
956

-
956

Page 8

 
DATADEVIL LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JANUARY 2025

10.


Share capital

31 January
31 March
2025
2024
£
£
Allotted, called up and fully paid



75 (2024 - 75) Ordinary A shares of £1.00 each
75
75
25 (2024 - 25) Ordinary B shares of £1.00 each
25
25

100

100



Page 9