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Company Registration No. 04303402 (England and Wales)
Digital World Direct Limited Unaudited accounts for the year ended 31 December 2024
Digital World Direct Limited Unaudited accounts Contents
Page
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Digital World Direct Limited Company Information for the year ended 31 December 2024
Directors
Mr S Lacey Mrs J Lacey
Secretary
Mr S Lacey
Company Number
04303402 (England and Wales)
Registered Office
First Floor, Block B 6-8 Brook Way, Ivyhouse Lane Hastings East Sussex TN35 4NN England
Accountants
Fairbook Business Services Ltd 12-14 Maunsell Road St Leonards on Sea East Sussex TN38 9NN
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Digital World Direct Limited Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
17,589 
37,914 
Current assets
Inventories
17,197 
28,790 
Debtors
35,285 
47,948 
Cash at bank and in hand
92,922 
57,843 
145,404 
134,581 
Creditors: amounts falling due within one year
(126,626)
(109,219)
Net current assets
18,778 
25,362 
Total assets less current liabilities
36,367 
63,276 
Creditors: amounts falling due after more than one year
(31,801)
(52,360)
Provisions for liabilities
Deferred tax
(4,221)
(10,068)
Net assets
345 
848 
Capital and reserves
Called up share capital
220 
220 
Profit and loss account
125 
628 
Shareholders' funds
345 
848 
For the year ending 31 December 2024 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 directors acknowledge their 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 of Directors and authorised for issue on 26 September 2025 and were signed on its behalf by
Mr S Lacey Director Company Registration No. 04303402
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Digital World Direct Limited Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
Digital World Direct Limited is a private company, limited by shares, registered in England and Wales, registration number 04303402. The registered office is First Floor, Block B, 6-8 Brook Way, Ivyhouse Lane, Hastings, East Sussex, TN35 4NN, 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.
Tangible fixed assets and depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% on reducing balance
Fixtures & fittings
25% on reducing balance
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Pension costs
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.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
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Digital World Direct Limited Notes to the Accounts for the year ended 31 December 2024
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 January 2024
17,375 
73,611 
90,986 
Additions
- 
350 
350 
Disposals
(15,800)
- 
(15,800)
At 31 December 2024
1,575 
73,961 
75,536 
Depreciation
At 1 January 2024
2,105 
50,967 
53,072 
Charge for the year
114 
5,749 
5,863 
On disposals
(988)
- 
(988)
At 31 December 2024
1,231 
56,716 
57,947 
Net book value
At 31 December 2024
344 
17,245 
17,589 
At 31 December 2023
15,270 
22,644 
37,914 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
15,802 
27,230 
Accrued income and prepayments
7,115 
3,036 
Other debtors
12,368 
17,682 
35,285 
47,948 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
7,955 
7,330 
VAT
43,216 
29,022 
Obligations under finance leases and hire purchase contracts
- 
3,125 
Trade creditors
38,820 
51,679 
Taxes and social security
36,635 
18,063 
126,626 
109,219 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
31,801 
40,381 
Obligations under finance leases and hire purchase contracts
- 
11,979 
31,801 
52,360 
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Digital World Direct Limited Notes to the Accounts for the year ended 31 December 2024
8
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
110 Ordinary A shares of £1 each
110 
110 
110 Ordinary B shares of £1 each
110 
110 
220 
220 
9
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Directors' advances, credits and guarantees
7,519 
11,454 
13,000 
5,973 
Directors' advances, credits and guarantee
7,520 
11,453 
13,000 
5,973 
15,039 
22,907 
26,000 
11,946 
10
Average number of employees
During the year the average number of employees was 12 (2023: 10).
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