D.I.G.B. LIMITED

Company Registration Number:
04166078 (England and Wales)

Unaudited abridged accounts for the year ended 28 February 2025

Period of accounts

Start date: 01 March 2024

End date: 28 February 2025

D.I.G.B. LIMITED

Contents of the Financial Statements

for the Period Ended 28 February 2025

Balance sheet
Notes

D.I.G.B. LIMITED

Balance sheet

As at 28 February 2025


Notes
2025
2024


£
£
Fixed assets
Tangible assets: 3 330,418 339,256
Total fixed assets: 330,418 339,256
Current assets
Stocks: 575 60,000
Debtors:   15,824 17,996
Cash at bank and in hand: 1,895 4,618
Total current assets: 18,294 82,614
Creditors: amounts falling due within one year:   (201,836) (213,708)
Net current assets (liabilities): (183,542) (131,094)
Total assets less current liabilities: 146,876 208,162
Total net assets (liabilities): 146,876 208,162
Capital and reserves
Called up share capital: 100 100
Profit and loss account: 146,776 208,062
Shareholders funds: 146,876 208,162

The notes form part of these financial statements

D.I.G.B. LIMITED

Balance sheet statements

For the year ending 28 February 2025 the company was entitled to exemption 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

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 & loss account.

This report was approved by the board of directors on 02 December 2025
and signed on behalf of the board by:

Name: Mr D B Catchpole
Status: Director

The notes form part of these financial statements

D.I.G.B. LIMITED

Notes to the Financial Statements

for the Period Ended 28 February 2025

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation

Tangible fixed assets and depreciation policy

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following basis:- Freehold land and buildings 2% straight line on buildings computers 20% reducing balance Motor Vehicles 20% reducing balance The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss

D.I.G.B. LIMITED

Notes to the Financial Statements

for the Period Ended 28 February 2025

2. Employees

2025 2024
Average number of employees during the period 1 1

D.I.G.B. LIMITED

Notes to the Financial Statements

for the Period Ended 28 February 2025

3. Tangible Assets

Total
Cost £
At 01 March 2024 357,770
Additions 4,000
Disposals (18,271)
At 28 February 2025 343,499
Depreciation
At 01 March 2024 18,514
Charge for year 1,800
On disposals (7,233)
At 28 February 2025 13,081
Net book value
At 28 February 2025 330,418
At 29 February 2024 339,256