Gaydio Digital Limited

Gaydio Digital Limited
Statement of Financial Position
As at 31 March 2025

	Notes	2025 £	2024 £
Fixed assets
Intangible fixed assets	3	3,230	6,211
		3,230	6,211
Current assets
Debtors: amounts falling due within one year		295,554	295,554
Cash at bank and in hand		80	392
		295,634	295,946
Creditors: amount falling due within one year		(387,970)	(347,638)
Net current assets		(92,336)	(51,692)

Total assets less current liabilities		(89,106)	(45,481)
Net assets		(89,106)	(45,481)

Capital and reserves
Called up share capital	4	1	1
Profit and loss account		(89,107)	(45,482)
Shareholders' funds		(89,106)	(45,481)

For the year ended 31 March 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 accounts for the year in question in accordance with section 476.
The directors acknowledge 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 board of directors on 10 December 2025 and were signed on its behalf by:

-------------------------------
Ian Wallace
Director

Gaydio Digital Limited
Notes to the Abridged Financial Statements
For the year ended 31 March 2025

General Information

Gaydio Digital Limited is a private company, limited by shares, registered in England and Wales, registration number 09013418, registration address Suite 1a Manchester One, 53 Portland Street, Manchester, M1 3LF.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Going concern basis

The financial statements have been prepared on a going concern basis. The company's ongoing activities are dependent upon the continued support of the directors who have undertaken to provide such support for the foreseeable future.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Government grants

Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognized in the

statement of income, except to the extent that it relates to items recognized in other

comprehensive income or directly in capital and reserves.

The companys 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

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Licences and patents
Licences and patents are stated at cost less amortisation. Amortisation of licences is calculated on a straight line basis over the life of the licence. Amortisation of patents is calculated on a straight line basis over the estimated expected useful economic life of the patents of 12 years.

2.	Average number of employees Average number of employees during the year was 2 (2024 : 2).

Intangible fixed assets

Cost	Other	Total
	£	£
At 01 April 2024	35,775	35,775
Additions	-	-
Disposals	-	-
At 31 March 2025	35,775	35,775
Amortisation
At 01 April 2024	29,564	29,564
Charge for year	2,981	2,981
On disposals	-	-
At 31 March 2025	32,545	32,545
Net book values
At 31 March 2025	3,230	3,230
At 31 March 2024	6,211	6,211

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
1 Class A share of £1.00 each	1		1
	1		1

Registered Number: 09013418
England and Wales
GAYDIO DIGITAL LIMITED

Abridged Accounts

Period of accounts Start date: 01 April 2024 End date: 31 March 2025