Digital Memorial Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 07925288

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		16,890		20,694

			16,890		20,694
CURRENT ASSETS
Stocks	5	-		5,673
Debtors	6	25,793		16,417
Cash at bank and in hand		38,370		53,072

		64,163		75,162
Creditors: Amounts Falling Due Within One Year	7	(28,636 )		(22,268 )

NET CURRENT ASSETS (LIABILITIES)			35,527		52,894

TOTAL ASSETS LESS CURRENT LIABILITIES			52,417		73,588

Creditors: Amounts Falling Due After More Than One Year	8		(1,379 )		(2,949 )

NET ASSETS			51,038		70,639

CAPITAL AND RESERVES
Called up share capital	9		1		1
Profit and Loss Account			51,037		70,638

SHAREHOLDERS' FUNDS			51,038		70,639

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Digital Memorial Limited

Balance Sheet (continued)

As At 31 January 2025

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

The member has 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Richard Longworth

Director

27/10/2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Digital Memorial Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07925288 . The registered office is 4 Shardeloes Road, Skegness, Lincolnshire, PE25 3AA.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Turnover represents the invoiced value of goods and services supplied by the company, net of value added tax and trade discounts.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles	20% Straight Line
Fixtures & Fittings	15% Reducing Balance

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Taxation

Taxation represents the sum of tax currently payable and deferred tax. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period. Deferred tax is recognised on all timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

4. Tangible Assets

	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£
Cost
As at 1 February 2024	8,750	35,658	44,408

As at 31 January 2025	8,750	35,658	44,408

Depreciation
As at 1 February 2024	1,750	21,964	23,714
Provided during the period	1,750	2,054	3,804

As at 31 January 2025	3,500	24,018	27,518

...CONTINUED

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Digital Memorial Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2025

Net Book Value
As at 31 January 2025	5,250	11,640	16,890

As at 1 February 2024	7,000	13,694	20,694

5. Stocks

	2025	2024
	£	£
Stock	-	5,673

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	23,637	13,403
Other debtors	2,156	3,014

	25,793	16,417

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	24,540	15,398
Bank loans and overdrafts	1,360	1,360
Other creditors	2,736	4,395
Taxation and social security	-	1,115

	28,636	22,268

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	1,379	2,949

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

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