2024-04-012025-03-312025-03-31false12525853DIGIREX 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DIGIREX LIMITED

Registered Number
12525853
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2025

DIGIREX LIMITED
Company Information
for the year from 1 April 2024 to 31 March 2025

Director

DUMBARTON, Lee Gary

Registered Address

Whiteleaf Business Centre
11 Little Balmer
Buckingham
MK18 1TF

Registered Number

12525853 (England and Wales)
DIGIREX LIMITED
Balance Sheet as at
31 March 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Tangible assets3-711
-711
Current assets
Stocks4-2,145
Debtors8652,633
Cash at bank and on hand-941
8655,719
Creditors amounts falling due within one year5(854)(3,234)
Net current assets (liabilities)112,485
Total assets less current liabilities113,196
Net assets113,196
Capital and reserves
Called up share capital11
Profit and loss account103,195
Shareholders' funds113,196
The financial statements were approved and authorised for issue by the Director on 20 May 2025, and are signed on its behalf by:
DUMBARTON, Lee Gary
Director
Registered Company No. 12525853
DIGIREX LIMITED
Notes to the Financial Statements
for the year ended 31 March 2025

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 compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Going concern
The going concern basis of preparation is no longer appropriate. Management intends to liquidate the entity.
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.
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.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Office Equipment33
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
2.Average number of employees

20252024
Average number of employees during the year11
3.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
At 01 April 242,5422,542
Additions499499
Disposals(3,041)(3,041)
Depreciation and impairment
At 01 April 241,8311,831
Charge for year372372
On disposals(2,203)(2,203)
Net book value
At 31 March 25--
At 31 March 24711711
4.Stocks

2025

2024

££
Work in progress-2,145
Total-2,145
5.Creditors: amounts due within one year

2025

2024

££
Trade creditors / trade payables-463
Taxation and social security5542,419
Other creditors-43
Accrued liabilities and deferred income300309
Total8543,234
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.