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Company No: 03450568 (England and Wales)

# DIGITTOP LIMITED

### Unaudited Financial Statements
For the financial year ended 31 March 2025
Pages for filing with the registrar

DIGITTOP LIMITED

## Unaudited Financial Statements

For the financial year ended 31 March 2025

Contents

DIGITTOP LIMITED

## COMPANY INFORMATION

For the financial year ended 31 March 2025
DIGITTOP LIMITED

## COMPANY INFORMATION (continued)

For the financial year ended 31 March 2025

Director | D S H Gillingham

Secretary | D S H Gillingham

Registered office | Springfield House
| Springfield road
| Horsham
| West Sussex
| Rh12 2RG
| United Kingdom

Company number | 03450568 (England and Wales)

Accountant | Kreston Reeves LLP
| Springfield House
| Springfield Road
| Horsham
| West Sussex
| RH12 2RG

## ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF
THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF DIGITTOP LIMITED

For the financial year ended 31 March 2025

## ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF
THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF DIGITTOP LIMITED (continued)

For the financial year ended 31 March 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Digittop Limited for the financial year ended 31 March 2025 which comprise the Balance Sheet and the related notes 1 to 10 from the Company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/regulation.
It is your duty to ensure that Digittop Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Digittop Limited. You consider that Digittop Limited is exempt from the statutory audit requirement for the financial year.
We have not been instructed to carry out an audit or a review of the financial statements of Digittop Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

This report is made solely to the Director of Digittop Limited, as a body, in accordance with the terms of our engagement letter dated 20 December 2022. Our work has been undertaken solely to prepare for your approval the financial statements of Digittop Limited and state those matters that we have agreed to state to the director of Digittop Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Digittop Limited and its Director as a body for our work or for this report.

Kreston Reeves LLP
Chartered Accountants

Springfield House
Springfield Road
Horsham
West Sussex
RH12 2RG

07 October 2025

DIGITTOP LIMITED

## BALANCE SHEET

As at 31 March 2025
DIGITTOP LIMITED

## BALANCE SHEET (continued)

As at 31 March 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 908,387 |  | 890,986
Investments | 4 | 1 |  | 1
|  | 908,388 |  | 890,987
Current assets |  |  |  |
Debtors | 5 | 0 |  | 46
Cash at bank and in hand |  | 0 |  | 2,803
|  | 0 |  | 2,849
Creditors: amounts falling due within one year | 6 | ( 102,321) |  | ( 82,826)
Net current liabilities |  | (102,321) |  | (79,977)
Total assets less current liabilities |  | 806,067 |  | 811,010
Provision for liabilities | 7 | ( 113,050) |  | ( 108,700)
Net assets |  | 693,017 |  | 702,310
Capital and reserves |  |  |  |
Called-up share capital |  | 2 |  | 2
Revaluation reserve | 9 | 339,151 |  | 326,100
Profit and loss account |  | 353,864 |  | 376,208
Total shareholder's funds |  | 693,017 |  | 702,310

For the financial year ending 31 March 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Digittop Limited (registered number: 03450568) were approved and authorised for issue by the Director on 07 October 2025. They were signed on its behalf by:

D S H Gillingham Director |

DIGITTOP LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2025
DIGITTOP LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Digittop Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Springfield House, Springfield road, Horsham, West Sussex, RH12 2RG, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £1.

##### Turnover

Revenue from rental income is recognised in the period in which the income relate to. 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.

##### Interest income

Interest income is recognised when it is probable that the economic benefits will flow to the Company and the amount of revenue can be measured reliably. Interest income is accrued on a time basis, by reference to the principal outstanding at the effective interest rate applicable, which is the rate that exactly discounts estimated future cash receipts through the expected life of the financial asset to that asset's net carrying amount on initial recognition.

##### Taxation

Deferred tax
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 financial statements. 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.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Land and buildings | not depreciated
Plant and machinery | 5 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Properties whose fair value can be measured reliably are held under the revaluation model and are carried at a revalued amount, being their fair value at the date of valuation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. The fair value of the land and buildings is usually considered to be their market value.
Revaluation gains and losses are recognised in other comprehensive income and accumulated in equity, except to the extent that a revaluation gain reverses a revaluation loss previously recognised in profit or loss or a revaluation loss exceeds the accumulated revaluation gains recognised in equity; such gains and losses are recognised in profit or loss.

##### Fixed asset investments

Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably. Other investments are measured at cost less impairment.

##### Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

##### Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Financial assets are derecognised when and only when the contractual rights to the cash flows from the financial asset expire or are settled, or the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Basic financial liabilities
Basic financial liabilities, including loans from fellow group companies that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

##### Ordinary share capital

The ordinary share capital of the Company is presented as equity.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including the director | 1 |  | 1

#### 3. Tangible assets

| Land and buildings |  | Plant and machinery |  | Total
| £ |  | £ |  | £
Cost |  |  |  |  |
At 01 April 2024 | 890,986 |  | 37,510 |  | 928,496
Revaluations | 17,401 |  | 0 |  | 17,401
At 31 March 2025 | 908,387 |  | 37,510 |  | 945,897
Accumulated depreciation |  |  |  |  |
At 01 April 2024 | 0 |  | 37,510 |  | 37,510
At 31 March 2025 | 0 |  | 37,510 |  | 37,510
Net book value |  |  |  |  |
At 31 March 2025 | 908,387 |  | 0 |  | 908,387
At 31 March 2024 | 890,986 |  | 0 |  | 890,986

Revaluation of tangible assets

The freehold land and woodland was professionally valued by Batcheller Monkhouse, an independent firm, to fair value at 31 March 2025 on the open market basis for the existing use. This land and woodland is considered to have a current value of £908,387 (2024: £890,986).

| 2025 |  | 2024
| £ |  | £
Historical cost | 456,186 |  | 456,186
Carrying value | 456,186 |  | 456,186

#### 4. Fixed asset investments

| Investments in associates |  | Total
| £ |  | £
Cost or valuation before impairment |  |  |
At 01 April 2024 | 1 |  | 1
At 31 March 2025 | 1 |  | 1
Carrying value at 31 March 2025 | 1 |  | 1
Carrying value at 31 March 2024 | 1 |  | 1

#### 5. Debtors

| 2025 |  | 2024
| £ |  | £
Other debtors | 0 |  | 46

#### 6. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Trade creditors | 0 |  | 206
Amounts owed to Group undertakings | 90,058 |  | 64,714
Amounts owed to associates | 1 |  | 1
Amounts owed to connected companies | 9,861 |  | 10,345
Accruals | 2,401 |  | 7,560
| 102,321 |  | 82,826

Amounts owed to Group undertakings are repayable on demand and do not bear interest.

#### 7. Deferred tax

| 2025 |  | 2024
| £ |  | £
At the beginning of financial year | ( 108,700) |  | ( 108,700)
Charged to the Statement of Comprehensive Income | ( 4,350) |  | 0
At the end of financial year | ( 113,050) |  | ( 108,700)

#### 8. Related party transactions

Other related party transactions

| 2025 |  | 2024
| £ |  | £
Daux Agricultural Limited | 9,861 |  | 10,345

During the year the company received an interest free loan from Daux Agricultural Limited which is repayable on demand. At the balance sheet date, the amount due to Daux Agricultural Limited was £9,861 (2024: £10,345).

#### 9. Reserves

Revaluation reserve

This reserve includes all unrealised gains on the revaluation of the land, net of deferred taxation. This is a non-distributable reserve.

Profit and loss account

This reserves includes all profits made by the company, net of dividends declared. This is a distributable reserve.

#### 10. Ultimate controlling party

Parent Company:

Rosier Business Park Limited
Springfield House, Springfield Road, Horsham, West Sussex, RH12 2RG

The company is controlled by the directors of Rosier Business Park Limited.