COLLECTIVE DIGITAL LTD


Directors	BREWITT, John Giacomo
	HOBBS, Courtney


Registered Address	Juniper House Chester Road
	Kelsall
	Tarporley
	CW6 0SE


Registered Number	13137073 (England and Wales)

Balance Sheet as at
31 January 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		10,007		11,817
			10,007		11,817
Current assets
Debtors		29,999		16,480
Cash at bank and on hand		9,141		28,932
		39,140		45,412
Creditors amounts falling due within one year		(43,447)		(28,482)
Net current assets (liabilities)			(4,307)		16,930
Total assets less current liabilities			5,700		28,747
Net assets			5,700		28,747
Capital and reserves
Called up share capital			100		100
Profit and loss account			5,600		28,647
Shareholders' funds			5,700		28,747

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 30 October 2025, and are signed on its behalf by:

BREWITT, John Giacomo
Director
Registered Company No. 13137073

COLLECTIVE DIGITAL LTD

Notes to the Financial Statements
for the year ended 31 January 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.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	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 (%)	Straight line (years)
Plant and machinery	20	-
Office Equipment	-	4

	Share capital
	Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.

	Related parties
	For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	4		3

3.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 February 24	17,158
	Additions	775
	At 31 January 25	17,932
	Depreciation and impairment
	At 01 February 24	5,341
	Charge for year	2,585
	At 31 January 25	7,925
	Net book value
	At 31 January 25	10,007
	At 31 January 24	11,817

4.	Related party transactions
	As at the year end, the company owed the directors £3,933 (2024 - £995). This loan is interest free and repayable on demand.