Registration number: 08320929

Robpin Limited T/A Dig-X

(Registration number: 08320929)
Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	269,577	326,140
Current assets
Debtors	5	561,184	486,280
Cash at bank and in hand		263,782	371,828
		824,966	858,108
Creditors: Amounts falling due within one year	6	(286,267)	(368,095)
Net current assets		538,699	490,013
Total assets less current liabilities		808,276	816,153
Creditors: Amounts falling due after more than one year	6	(223,135)	(283,213)
Provisions for liabilities		(40,954)	(53,407)
Net assets		544,187	479,533
Capital and reserves
Called up share capital	7	2	2
Retained earnings		544,185	479,531
Shareholders' funds		544,187	479,533

For the financial 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.

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; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 23 December 2025 and signed on its behalf by:
 

......................................... Mr Robert William Ferguson Mclaren Director

Robpin Limited T/A Dig-X

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1	General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
Dig-X, Unit 19 Hollins Business Centre
62 Rowley Street
Stafford
Staffordshire
ST16 2RH

These financial statements were authorised for issue by the Board on 23 December 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Robpin Limited T/A Dig-X

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Fixtures & Fittings	25% straight line
Office Equipment	25% straight line
Motor Vehicles	25% straight line

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 24 (2024 - 21).

Robpin Limited T/A Dig-X

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

4	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 April 2024	77,517	303,052	380,569
Additions	10,064	36,000	46,064
At 31 March 2025	87,581	339,052	426,633
Depreciation
At 1 April 2024	47,088	7,341	54,429
Eliminated on disposal	19,364	83,263	102,627
At 31 March 2025	66,452	90,604	157,056
Carrying amount
At 31 March 2025	21,129	248,448	269,577
At 31 March 2024	30,429	295,711	326,140

5

Debtors

Current	2025 £	2024 £
Trade debtors	293,280	236,772
Amounts owed by related parties	100,000	100,000
Prepayments	22,585	3,996
Other debtors	145,319	145,512
	561,184	486,280

Robpin Limited T/A Dig-X

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

6

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	8	40,224	30,349
Trade creditors		90,490	49,406
Taxation and social security		138,011	111,122
Accruals and deferred income		2,968	161,707
Other creditors		14,574	15,511
		286,267	368,095

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	8	223,135	283,213

7	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary of £1 each	2	2	2	2

8	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Bank borrowings	12,391	22,439
HP and finance lease liability 1 (2-5 yrs)	210,744	260,774
	223,135	283,213

Current loans and borrowings

	2025 £	2024 £
HP and finance lease liability 1 (under 1yr)	40,224	30,349

Robpin Limited T/A Dig-X

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

9	Financial commitments, guarantees and contingencies

Amounts disclosed in the balance sheet

Included in the balance sheet are pensions of £7,209 (2024 - £6,616).

10	Controlling party

The company's immediate parent is Robpin Holdco Limited, incorporated in England & Wales.