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Company Registration No. 14867801 (England and Wales)
Digicool Ltd Unaudited accounts for the year ended 31 May 2025
Digicool Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Digicool Ltd Company Information for the year ended 31 May 2025
Director
R A Beckman
Company Number
14867801 (England and Wales)
Registered Office
School Master's House 39 College Street Petersfield GU31 4AG England
Accountants
Newnham & Son Ltd School Master's House 39 College Street Petersfield Hampshire GU31 4AG
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Digicool Ltd Statement of financial position as at 31 May 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
35,902 
47,870 
Current assets
Debtors
5
11,469 
29,204 
Cash at bank and in hand
27,262 
46,596 
38,731 
75,800 
Creditors: amounts falling due within one year
6
(26,730)
(55,201)
Net current assets
12,001 
20,599 
Net assets
47,903 
68,469 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
47,902 
68,468 
Shareholders' funds
47,903 
68,469 
For the year ending 31 May 2025 the company was entitled to exemption from audit 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 21 June 2025 and were signed on its behalf by
R A Beckman Director Company Registration No. 14867801
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Digicool Ltd Notes to the Accounts for the year ended 31 May 2025
1
Statutory information
Digicool Ltd is a private company, limited by shares, registered in England and Wales, registration number 14867801. The registered office is School Master's House, 39 College Street, Petersfield, GU31 4AG, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance
Motor vehicles
25% reducing balance
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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Digicool Ltd Notes to the Accounts for the year ended 31 May 2025
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 June 2024
12,108 
51,719 
63,827 
At 31 May 2025
12,108 
51,719 
63,827 
Depreciation
At 1 June 2024
3,027 
12,930 
15,957 
Charge for the year
2,271 
9,697 
11,968 
At 31 May 2025
5,298 
22,627 
27,925 
Net book value
At 31 May 2025
6,810 
29,092 
35,902 
At 31 May 2024
9,081 
38,789 
47,870 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
1,588 
20,754 
Accrued income and prepayments
393 
112 
Other debtors
9,488 
8,338 
11,469 
29,204 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
7,872 
7,381 
Taxes and social security
17,858 
7,250 
Other creditors
1,000 
1,000 
Loans from directors
- 
39,570 
26,730 
55,201 
7
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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