Dig Club Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 13347761

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		17,500		18,987
Tangible Assets	5		23,295		26,036

			40,795		45,023
CURRENT ASSETS
Stocks	6	5,785		-
Debtors	7	10,458		3,294
Cash at bank and in hand		31,612		23,405

		47,855		26,699
Creditors: Amounts Falling Due Within One Year	8	(77,021 )		(31,796 )

NET CURRENT ASSETS (LIABILITIES)			(29,166 )		(5,097 )

TOTAL ASSETS LESS CURRENT LIABILITIES			11,629		39,926

Creditors: Amounts Falling Due After More Than One Year	9		(62,000 )		(62,000 )

NET LIABILITIES			(50,371 )		(22,074 )

CAPITAL AND RESERVES
Called up share capital			1,064		1,064
Share premium account			58,936		58,936
Profit and Loss Account			(110,371 )		(82,074 )

SHAREHOLDERS' FUNDS			(50,371)		(22,074)

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Dig Club Ltd

Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 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 Henry Bartlam

Director

8 December 2025

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Dig Club Ltd is a private company, limited by shares, incorporated in England & Wales, the registered number is 13347761 . The registered office is Rectory Farm, Ogbourne St. George, Marlborough, England, SN8 1SL.

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. Going Concern Disclosure

The directors believe the company to be a going concern and will continue to give their support to the company over the next 12 months.

2.3. Turnover

Turnover is measured at the fair value of the consideration received, net of discounts and value added taxes. Turnover is recognised at the point of invoice.

2.4. Intangible Fixed Assets and Amortisation - Other Intangible

Intangible assets are Website costs. It is amortised to profit and loss account over its estimated economic life of 10 years.

2.5. 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:

Leasehold improvements	6 years Straight line
Plant and machinery	20% Written Down Value
Motor vehicle	25% Written Down Value
Computer equipment	25% straight line

2.6. Leasing and Hire Purchase Contracts

Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets.

Assets acquired under hire purchase contracts are depreciated over their useful lives.

Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company.

Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.

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Dig Club Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

2.7. Stocks and Work in Progress

Stock

Stocks are valued at the lower of cost and estimated selling price less costs to complete and sell.

Work in Progress

Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.8. Financial Instruments

Debtors and creditors which are due within one year are recorded at transaction price, less any impairment.

2.9. Taxation

The taxation expense represents the sum of the tax currently payable and deferred tax. 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.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account 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.

Deferred tax

Deferred tax has not been recognised as it is not material to the financial statements. The directors will review this annually.

2.10. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

	2025	2024
Average number of employees, including directors, during the period	4	7

	4	7

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Dig Club Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

4. Intangible Assets

	Website costs
	£
Cost
As at 1 April 2024	23,173
Additions	900

As at 31 March 2025	24,073

Amortisation
As at 1 April 2024	4,186
Provided during the period	2,387

As at 31 March 2025	6,573

Net Book Value
As at 31 March 2025	17,500

As at 1 April 2024	18,987

5. Tangible Assets

	Land & Property
	Leasehold improvements	Plant and machinery	Motor vehicle	Computer equipment	Total
	£	£	£	£	£
Cost
As at 1 April 2024	-	-	31,990	2,546	34,536
Additions	4,005	215	-	-	4,220

As at 31 March 2025	4,005	215	31,990	2,546	38,756

Depreciation
As at 1 April 2024	-	-	7,276	1,224	8,500
Provided during the period	106	39	6,179	637	6,961

As at 31 March 2025	106	39	13,455	1,861	15,461

Net Book Value
As at 31 March 2025	3,899	176	18,535	685	23,295

As at 1 April 2024	-	-	24,714	1,322	26,036

6. Stocks

	2025	2024
	£	£
Stock	5,785	-

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Dig Club Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	247	723
Other debtors	10,211	2,571

	10,458	3,294

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	1,132	1,827
Other creditors	62,158	12,794
Taxation and social security	13,731	17,175

	77,021	31,796

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

	2025	2024
	£	£
Other creditors	62,000	62,000

10. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2025	2024
	£	£
Not later than one year	31,440	-
Later than one year and not later than five years	154,580	-

	186,020	-

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