Acorah Software Products - Accounts Production 16.6.950 false true 29 February 2024 1 March 2023 false 1 March 2024 28 February 2025 28 February 2025 06087736 Mrs April Byrne Mr Nicholas Byrne Miss April Carey iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06087736 2024-02-29 06087736 2025-02-28 06087736 2024-03-01 2025-02-28 06087736 frs-core:CurrentFinancialInstruments 2025-02-28 06087736 frs-core:Non-currentFinancialInstruments 2025-02-28 06087736 frs-core:ComputerEquipment 2025-02-28 06087736 frs-core:ComputerEquipment 2024-03-01 2025-02-28 06087736 frs-core:ComputerEquipment 2024-02-29 06087736 frs-core:FurnitureFittings 2025-02-28 06087736 frs-core:FurnitureFittings 2024-03-01 2025-02-28 06087736 frs-core:FurnitureFittings 2024-02-29 06087736 frs-core:ShareCapital 2025-02-28 06087736 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28 06087736 frs-bus:PrivateLimitedCompanyLtd 2024-03-01 2025-02-28 06087736 frs-bus:FilletedAccounts 2024-03-01 2025-02-28 06087736 frs-bus:SmallEntities 2024-03-01 2025-02-28 06087736 frs-bus:AuditExempt-NoAccountantsReport 2024-03-01 2025-02-28 06087736 frs-bus:SmallCompaniesRegimeForAccounts 2024-03-01 2025-02-28 06087736 frs-bus:Director1 2024-03-01 2025-02-28 06087736 frs-bus:Director1 2024-02-29 06087736 frs-bus:Director1 2025-02-28 06087736 frs-bus:Director2 2024-03-01 2025-02-28 06087736 frs-bus:Director2 2024-02-29 06087736 frs-bus:Director2 2025-02-28 06087736 frs-bus:CompanySecretary1 2024-03-01 2025-02-28 06087736 frs-countries:EnglandWales 2024-03-01 2025-02-28 06087736 2023-02-28 06087736 2024-02-29 06087736 2023-03-01 2024-02-29 06087736 frs-core:CurrentFinancialInstruments 2024-02-29 06087736 frs-core:Non-currentFinancialInstruments 2024-02-29 06087736 frs-core:ShareCapital 2024-02-29 06087736 frs-core:RetainedEarningsAccumulatedLosses 2024-02-29
Registered number: 06087736
Digital Native Limited
Unaudited Financial Statements
For The Year Ended 28 February 2025
Digital Native Limited
Contents
Contents

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

Page 1
Digital Native Limited
Balance Sheet
As At 28 February 2025
Balance Sheet
Registered number: 06087736

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | - |  | 98
|  |  | - |  | 98
CURRENT ASSETS
Debtors | 5 | 9,129 |  | 33,490 |
Cash at bank and in hand |  | 1,614 |  | 2,800 |
|  | 10,743 |  | 36,290 |
Creditors: Amounts Falling Due Within One Year | 6 | (8,811 ) |  | (12,256 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1,932 |  | 24,034
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,932 |  | 24,132
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (1,925 ) |  | (9,625 )
NET ASSETS |  |  | 7 |  | 14,507
CAPITAL AND RESERVES
Called up share capital | 8 |  | 1 |  | 1
Profit and Loss Account |  |  | 6 |  | 14,506
SHAREHOLDERS' FUNDS |  |  | 7 |  | 14,507

Page 1
Page 2
Digital Native Limited
Balance Sheet (continued)
As At 28 February 2025
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.
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 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 Nicholas Byrne Director
29/05/2025

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Digital Native Limited
Notes to the Financial Statements
For The Year Ended 28 February 2025
Notes to the Financial Statements
1. General Information
Digital Native Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06087736 . The registered office is 3 North Avenue, Farnham, Surrey, GU9 0RD.
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 is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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:

Fixtures & Fittings | 4 Years straight line
Computer Equipment | 2 Years straight line

2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. 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.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 March 2024 | 209 | 2,044 | 2,253
Disposals | (209 ) | (1,656 ) | (1,865 )
As at 28 February 2025 | - | 388 | 388
Depreciation
As at 1 March 2024 | 209 | 1,946 | 2,155
Provided during the period | - | 98 | 98
Disposals | (209 ) | (1,656 ) | (1,865 )
As at 28 February 2025 | - | 388 | 388

...CONTINUED
Page 3
Page 4
Digital Native Limited
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2025

Net Book Value
As at 28 February 2025 | - | - | -
As at 1 March 2024 | - | 98 | 98

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | - |  | 1,600
Other taxes and social security | 33 |  | 101
Directors' loan accounts | 9,096 |  | 31,789
| 9,129 |  | 33,490

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | - |  | (1 )
Bank loans and overdrafts | 7,700 |  | 7,700
Corporation tax | 604 |  | 3,475
VAT | 507 |  | 1,082
| 8,811 |  | 12,256

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 1,925 |  | 9,625

8. Share Capital

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

9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 March 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 28 February 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mrs April Byrne | 12,502 | 5,879 | 12,862 | - | 5,520
Mr Nicholas Byrne | 19,286 | 4,346 | 20,257 | - | 3,576

The above loans are unsecured and repaybale on demand. The loans were repaid on 5th November 2025
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