REGISTERED NUMBER: 08780271 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

6B DIGITAL LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Kate Elizabeth Brown

Paul Malcolm Brown

REGISTERED OFFICE:

1 Paragon Business Park

The Office Campus

Red Hall Court

Wakefield

West Yorkshire

WF1 2UY

REGISTERED NUMBER:

08780271 (England and Wales)

ACCOUNTANTS:

Walter Dawson & Son

Chartered Accountants

Lawrence House

James Nicolson Link

Clifton Moor

York

North Yorkshire

YO30 4WG

FIXED ASSETS

Intangible assets

4

-

689

Tangible assets

5

230,345

250,482

230,345

251,171

CURRENT ASSETS

Debtors

6

462,777

347,217

Cash at bank

663,626

183,552

1,126,403

530,769

CREDITORS

Amounts falling due within one year

7

696,834

352,992

NET CURRENT ASSETS

429,569

177,777

TOTAL ASSETS LESS CURRENT LIABILITIES

659,914

428,948

PROVISIONS FOR LIABILITIES

(603

)

(6,000

)

ACCRUALS AND DEFERRED INCOME

(3,250

)

(9,752

)

NET ASSETS

656,061

413,196

CAPITAL AND RESERVES

Called up share capital

89

98

Capital redemption reserve

15

6

Profit and loss account

655,957

413,092

656,061

413,196

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 June 2025 and were signed on its behalf by:

Kate Elizabeth Brown - Director

1.	STATUTORY INFORMATION

6B Digital Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2019, is being amortised evenly over its estimated useful life of five years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Fixtures and fittings

-

20% on cost

Computer Equipment

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 22 (2023 - 38 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2024

and 31 December 2024

55,506

AMORTISATION

At 1 January 2024

54,817

Amortisation for year

689

At 31 December 2024

55,506

NET BOOK VALUE

At 31 December 2024

-

At 31 December 2023

689

5.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

and

Computer

property

fittings

Equipment

Totals

£

£

£

£

COST

At 1 January 2024

227,932

16,443

96,653

341,028

Additions

-

-

3,601

3,601

At 31 December 2024

227,932

16,443

100,254

344,629

DEPRECIATION

At 1 January 2024

-

13,992

76,554

90,546

Charge for year

-

2,451

21,287

23,738

At 31 December 2024

-

16,443

97,841

114,284

NET BOOK VALUE

At 31 December 2024

227,932

-

2,413

230,345

At 31 December 2023

227,932

2,451

20,099

250,482

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade debtors

457,237

218,507

Other debtors

3,009

39,965

Amounts owed from group company

240

-

Directors' current accounts

2,291

349

Tax

-

88,396

462,777

347,217

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade creditors

26,070

129,531

Tax

116,789

-

Social security and other taxes

30,448

29,673

VAT

125,883

120,789

Other creditors

397,644

71,948

Bank loans and overdrafts

-

1,051

696,834

352,992

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

During the year, the company made advances to the Directors totalling £3,443 (2023: £801).

These were repayable on demand. The company received repayments totalling £1,500 (2023:

£3,100).

9.	PENSION COMMITMENTS

The company operates a defined contribution pension scheme. The assets of the pension scheme are

held separately from those of the company in an independently administered fund. The pension cost

represents contributions payable by the company to the fund and amounted to £186,398 (2023: £37,464). Contributions totalling £3,409 (2023: £289) were payable to the fund at the year end and are included in creditors.