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Company registration number:
16035413
Beyond Digital IO Ltd
Unaudited Filleted Financial Statements for the period ended
31 October 2025
G&T Accountancy Services Limited
Chartered Certified Accountants
Unit 1b Denby Dale Business Park, Wakefield Road, Huddersfield, West Yorkshire, HD8 8QH, United Kingdom
Beyond Digital IO Ltd
Report to the board of directors on the preparation of the unaudited statutory financial statements of Beyond Digital IO Ltd
Period 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
financial statements
of
Beyond Digital IO Ltd
for the period ended
31 October 2025
which comprise the income statement, statement of financial position and related notes from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/​content/​dam/​ACCA_Global/​Members/​Doc/​rule/​2018-rulebook.pdf.
This report is made solely to the Board of Directors of
Beyond Digital IO Ltd
, as a body, in accordance with the terms of our engagement letter dated 22 October 2024. Our work has been undertaken solely to prepare for your approval the
financial statements
of
Beyond Digital IO Ltd
and state those matters that we have agreed to state to the Board of Directors of
Beyond Digital IO Ltd
, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at https://www.accaglobal.com/​content/​dam/​ACCA_Global/​Technical/​fact/​tf-163-jan-24.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than
Beyond Digital IO Ltd
and its Board of Directors, as a body, for our work or for this report.
It is your duty to ensure that
Beyond Digital IO Ltd
has kept adequate accounting records and to prepare statutory
financial statements
that give a true and fair view of the assets, liabilities, financial position and profit of
Beyond Digital IO Ltd
. You consider that
Beyond Digital IO Ltd
is exempt from the statutory audit requirement for the period.
We have not been instructed to carry out an audit or a review of the financial statements of Beyond Digital IO 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 financial statements.
G&T Accountancy Services Limited
Chartered Certified Accountants
Unit 1b Denby Dale Business Park
Wakefield Road
Huddersfield
West Yorkshire
HD8 8QH
United Kingdom
Date:
25 November 2025
Beyond Digital IO Ltd
Statement of Financial Position
31 October 2025

|  | 31 Oct 2025
--- | --- | ---
| Note | £
Current assets |  |  |
Debtors | 5 | 36,494 |
Cash at bank and in hand |  | 47,431 |
|  | 83,925 |
Creditors: amounts falling due within one year | 6 | (55,840 | )
Net current assets |  | 28,085 |
Total assets less current liabilities |  | 28,085 |
Capital and reserves |  |  |
Called up share capital |  | 100 |
Profit and loss account |  | 27,985 |
Shareholders funds |  | 28,085 |

For the period ending
31 October 2025
, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

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

Mr L Lambrou | Mr A Lee
Director | Director

Company registration number:
16035413
Beyond Digital IO Ltd
Notes to the Financial Statements
Period ended
31 October 2025

## 1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
Unit 1b Wakefield Road
,
Denby Dale
,
Huddersfield
,
West Yorkshire
,
HD8 8QH
, United Kingdom.

## 2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and 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 assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

## Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

## Current tax

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.

## 4 Average number of employees

The average number of persons employed by the company during the period was nil.

## 5 Debtors

| 31 Oct 2025
--- | ---
| £
Trade debtors | 35,490 |
Other debtors | 1,004 |
| 36,494 |

## 6 Creditors: amounts falling due within one year

| 31 Oct 2025
--- | ---
| £
Trade creditors | 48,000 |
Taxation and social security | 6,813 |
Other creditors | 1,027 |
| 55,840 |

## 7 Related party transactions

The aggregate amount of remuneration paid to or receivable by directors in respect of qualifying services was £0 (2024: £0). Company pension contributions to defined contribution schemes on behalf of directors amounted to £0 (2024: £0)

## 8 Controlling party

The company was not under the control of any one individual throughout the current period.