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Reports Dated : 08/12/2025 Registered Number: 12553793
England and Wales

 

 

 

JETON DIGITAL LTD



Abridged Accounts
 


Period of accounts

Start date: 01 November 2024

End date: 31 October 2025

Jeton Digital Ltd
Contents Page
For the year ended 31 October 2025
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Jeton Digital Ltd for the year ended 31 October 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Jeton Digital Ltd for the year ended 31 October 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance
This report is made solely to the Board of Directors of Jeton Digital Ltd , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Jeton Digital Ltd and state those matters that we have agreed to state to the Board of Directors of Jeton Digital Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Jeton Digital Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Jeton Digital Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Jeton Digital Ltd . You consider that Jeton Digital Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Jeton Digital Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts
31 October 2025



....................................................

FD Chartered Accountants
Bennet's House
Office 2, 21 Leyton Road
Harpenden
AL5 2HU
08 December 2025
1
 
 		 Notes
 		 31/10/2025
£		   31/10/2024
£
Fixed assets      
Tangible fixed assets 3 1,749    2,133 
1,749    2,133 
Current assets      
Debtors 2,475    2,498 
Cash at bank and in hand 24,872    6,491 
27,347    8,989 
Creditors: amount falling due within one year (22,887)   (5,076)
Net current assets 4,460    3,913 
 
Total assets less current liabilities 6,209    6,046 
Net assets 6,209    6,046 
 

Capital and reserves 		     
Called up share capital 4 100    100 
Profit and loss account 6,109    5,946 
Shareholders' funds 6,209    6,046 
 


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

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 08 December 2025 and were signed by:


-------------------------------
Efe Buyuk
Director
2
General Information
Jeton Digital Ltd is a private company, limited by shares, registered in England and Wales, registration number 12553793, registration address Office 2, Bennet's House , 21 Leyton Road, Harpenden, AL5 2HU.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Going concern basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Website cost
Planning and operating costs for the company's website are charged to the income statement as incurred.
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Computer Equipment %18 Reducing Balance
2.

Average number of employees

Average number of employees during the year was 1 (2024 : 1).
3.

Tangible fixed assets

Cost or valuation Computer Equipment   Total
  £   £
At 01 November 2024 3,284    3,284 
Additions -    - 
Disposals -    - 
At 31 October 2025 3,284    3,284 
Depreciation
At 01 November 2024 1,151    1,151 
Charge for year 384    384 
On disposals -    - 
At 31 October 2025 1,535    1,535 
Net book values
Closing balance as at 31 October 2025 1,749    1,749 
Opening balance as at 01 November 2024 2,133    2,133 


4.

Share Capital

Authorised
100 Ordinary shares of £1.00 each
Allotted, called up and fully paid
31/10/2025
£		   31/10/2024
£
100 Ordinary shares of £1.00 each 100    100 
100    100 

3