REGISTERED NUMBER: 11268549 (England and Wales)

BALDUR DIGITAL LTD

Unaudited Financial Statements for the Year Ended 31 March 2025

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

6

Director:

B Feltwell

Registered office:

3rd Floor

86 - 90 Paul Street

London

EC2A 4NE

Registered number:

11268549 (England and Wales)

Accountants:

Cooper Parry Advisory Limited

CUBO Birmingham

4th Floor

Two Chamberlain Square

Birmingham

West Midlands

B3 3AX

Fixed assets

Tangible assets

4

19,692

27,440

Current assets

Debtors

5

7,979

10,496

Cash at bank

30,483

15,885

38,462

26,381

Creditors

Amounts falling due within one year

6

21,976

15,081

Net current assets

16,486

11,300

Total assets less current liabilities

36,178

38,740

Creditors

Amounts falling due after more than one year

7

(20,454

)

(31,807

)

Provisions for liabilities

(4,923

)

(6,860

)

Net assets

10,801

73

Capital and reserves

Called up share capital

100

100

Retained earnings

10,701

(27

)

Shareholders' funds

10,801

73

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 30 October 2025 and were signed by:

B Feltwell - Director

1.	Statutory information

Baldur Digital Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	Accounting policies

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Computer equipment

-

Straight line over 33 years

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	Employees and directors

The average number of employees during the year was 2 (2024 - 2 ) .

4.	Tangible fixed assets

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

Cost

At 1 April 2024

and 31 March 2025

1,256

2,165

49,590

12,305

65,316

Depreciation

At 1 April 2024

638

1,415

25,764

10,059

37,876

Charge for year

155

187

5,956

1,450

7,748

At 31 March 2025

793

1,602

31,720

11,509

45,624

Net book value

At 31 March 2025

463

563

17,870

796

19,692

At 31 March 2024

618

750

23,826

2,246

27,440

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

Cost

At 1 April 2024

and 31 March 2025

49,590

Depreciation

At 1 April 2024

25,764

Charge for year

5,956

At 31 March 2025

31,720

Net book value

At 31 March 2025

17,870

At 31 March 2024

23,826

5.

Debtors: amounts falling due within one year

2025

2024

£

£

Trade debtors

7,740

720

Directors' current accounts

-

7,976

Prepayments

239

-

Accrued income

-

1,800

7,979

10,496

6.

Creditors: amounts falling due within one year

2025

2024

£

£

Bank loans and overdrafts

4,400

4,400

Hire purchase contracts

6,158

5,364

Trade creditors

271

238

Tax

6,311

-

VAT

3,927

3,632

Directors' current accounts

44

-

Accruals and deferred income

865

1,447

21,976

15,081

7.

Creditors: amounts falling due after more than one year

2025

2024

£

£

Bank loans - 1-2 years

1,100

4,400

Bank loans - 2-5 years

-

1,100

Hire purchase contracts

19,354

26,307

20,454

31,807

8.	Director's advances, credits and guarantees

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

2025

2024

£

£

B Feltwell

Balance outstanding at start of year

7,976

-

Amounts advanced

-

7,976

Amounts repaid

(8,020

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(44

)

7,976