2 false false false false false false false false false false true false false false false false false No description of principal activity 2024-03-01 Sage Accounts Production Advanced 2024 - FRS102_2024 3,205 586 3,791 3,138 177 3,315 476 67 xbrli:pure xbrli:shares iso4217:GBP 09447194 2024-03-01 2025-02-28 09447194 2025-02-28 09447194 2024-02-29 09447194 2023-03-01 2024-02-29 09447194 2024-02-29 09447194 2023-02-28 09447194 bus:Director1 2024-03-01 2025-02-28 09447194 core:WithinOneYear 2025-02-28 09447194 core:WithinOneYear 2024-02-29 09447194 core:ShareCapital 2025-02-28 09447194 core:ShareCapital 2024-02-29 09447194 core:RetainedEarningsAccumulatedLosses 2025-02-28 09447194 core:RetainedEarningsAccumulatedLosses 2024-02-29 09447194 bus:SmallEntities 2024-03-01 2025-02-28 09447194 bus:AuditExemptWithAccountantsReport 2024-03-01 2025-02-28 09447194 bus:SmallCompaniesRegimeForAccounts 2024-03-01 2025-02-28 09447194 bus:PrivateLimitedCompanyLtd 2024-03-01 2025-02-28 09447194 bus:FullAccounts 2024-03-01 2025-02-28 09447194 core:ComputerEquipment 2024-03-01 2025-02-28 09447194 core:ComputerEquipment 2024-02-29 09447194 core:ComputerEquipment 2025-02-28
COMPANY REGISTRATION NUMBER: 09447194

Digital Insights (DIA) Limited

Filleted Unaudited Financial Statements

28 February 2025

Digital Insights (DIA) Limited

Statement of Financial Position

28 February 2025

| 2025 | 2024
Note | £ | £ | £

Fixed assets

Tangible assets | 5 |  | 476 | 67

Current assets

Debtors | 6 | 18,097 |  | 6,661
Cash at bank and in hand | 2,025 |  | 7,911
| -------- |  | --------
| 20,122 |  | 14,572

Creditors: amounts falling due within one year | 7 | 17,862 |  | 10,489
| -------- |  | --------
Net current assets |  | 2,260 | 4,083
|  | ------- | -------
Total assets less current liabilities |  | 2,736 | 4,150

Provisions

Taxation including deferred tax |  | 90 | 13
|  | ------- | -------
Net assets |  | 2,646 | 4,137
|  | ------- | -------

Capital and reserves

Called up share capital |  | 100 | 100
Profit and loss account |  | 2,546 | 4,037
|  | ------- | -------
Shareholders funds |  | 2,646 | 4,137
|  | ------- | -------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 28 February 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 members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Digital Insights (DIA) Limited

Statement of Financial Position (continued)

28 February 2025
These financial statements were approved by the board of directors and authorised for issue on 10 November 2025 , and are signed on behalf of the board by:

Mr G Delayahu |
Director |

Company registration number: 09447194

Digital Insights (DIA) Limited

Notes to the Financial Statements

Year ended 28 February 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 38 Mill Street, Bedford, MK40 3HD.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Equipment | - | 33% straight line

Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 2 (2024: 1 ).
5. Tangible assets

| Equipment | Total
| £ | £
Cost |  |
At 1 March 2024 | 3,205 | 3,205
Additions | 586 | 586
| ------- | -------
At 28 February 2025 | 3,791 | 3,791
| ------- | -------
Depreciation |  |
At 1 March 2024 | 3,138 | 3,138
Charge for the year | 177 | 177
| ------- | -------
At 28 February 2025 | 3,315 | 3,315
| ------- | -------
Carrying amount |  |
At 28 February 2025 | 476 | 476
| ------- | -------
At 29 February 2024 | 67 | 67
| ------- | -------

6. Debtors

| 2025 | 2024
| £ | £
Trade debtors | 17,506 | 6,075
Other debtors | 591 | 586
| -------- | -------
| 18,097 | 6,661
| -------- | -------

7. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Corporation tax | 3,990 | 6,313
Social security and other taxes | 239 | –
Other creditors | 13,633 | 4,176
| -------- | --------
| 17,862 | 10,489
| -------- | --------