Digital Orchard IT Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: SC387840

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		7,466		1,404

			7,466		1,404
CURRENT ASSETS
Stock	5	500		500
Debtors	6	102,569		72,651
Cash at bank and in hand		240,981		220,002

		344,050		293,153
Creditors: Amounts Falling Due Within One Year	7	(148,767 )		(112,089 )

NET CURRENT ASSETS (LIABILITIES)			195,283		181,064

TOTAL ASSETS LESS CURRENT LIABILITIES			202,749		182,468

Creditors: Amounts Falling Due After More Than One Year	8		-		(28,021 )

NET ASSETS			202,749		154,447

CAPITAL AND RESERVES
Called up share capital	9		1,000		1,000
Profit and Loss Account			201,749		153,447

SHAREHOLDERS' FUNDS			202,749		154,447

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Digital Orchard IT Limited

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 S McCullagh

Director

30 December 2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Digital Orchard IT Limited is a private company, limited by shares, incorporated in Scotland, registered number SC387840 . The registered office is 21 Young Street, Edinburgh, EH2 4HU.

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. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. 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:

Plant & Machinery	Straight line over 3 years
Fixtures & Fittings	33.3% Straight Line
Computer Equipment	33.3% Straight Line

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

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Digital Orchard IT Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income 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.

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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 6 (2024: 5)

4. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 April 2024	-	973	11,267	12,240
Additions	4,237	-	3,293	7,530

As at 31 March 2025	4,237	973	14,560	19,770

Depreciation
As at 1 April 2024	-	900	9,936	10,836
Provided during the period	118	73	1,277	1,468

As at 31 March 2025	118	973	11,213	12,304

Net Book Value
As at 31 March 2025	4,119	-	3,347	7,466

As at 1 April 2024	-	73	1,331	1,404

5. Stock

	2025	2024
	£	£
Work in progress	500	500

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Digital Orchard IT Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	101,725	72,386
Prepayments and accrued income	16	265
Other debtors	828	-

	102,569	72,651

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	38,493	21,142
Bank loans and overdrafts	28,021	25,340
Corporation tax	22,696	16,154
Other taxes and social security	2,892	2,609
VAT	24,721	17,854
Other creditors	24,431	22,202
Directors' loan accounts	7,513	6,788

	148,767	112,089

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

	2025	2024
	£	£
Bank loans	-	28,021

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1,000	1,000

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