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Registered number: 13920775
Digital Infrastructure Artisans Ltd
Director's Report and
Financial Statements
For The Year Ended 28 February 2025
Fairman Harris
1 Landor Road
London
SW9 9RX
Digital Infrastructure Artisans Ltd
Contents
Contents

| Page
--- | ---
Company Information | 1
Director's Report | 2
Accountant's Report | 3
Profit and Loss Account | 4
Balance Sheet | 5
Notes to the Financial Statements | 6—7

Page 1
Digital Infrastructure Artisans Ltd
Company Information
For The Year Ended 28 February 2025
Company Information

Director | Mr J Bonet Celorio
Company Number | 13920775
Registered Office | 86-90 Paul Street
| London
| England
| EC2A 4NE
Accountants | Fairman Harris
| 1 Landor Road
| London
| SW9 9RX

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Digital Infrastructure Artisans Ltd
Company No. 13920775
Director's Report For The Year Ended 28 February 2025
Director's Report
The director presents his report and the financial statements for the year ended 28 February 2025.
Directors
The director who held office during the year were as follows:

Mr J Bonet Celorio

Statement of Director's Responsibilities
The director is responsible for preparing the Director's Report and the financial statements in accordance with applicable law and regulations.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing the financial statements the director is required to:

- select suitable accounting policies and then apply them consistently;
- make judgments and accounting estimates that are reasonable and prudent;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
On behalf of the board

Mr J Bonet Celorio Director
31 December 2025

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Digital Infrastructure Artisans Ltd
Accountant's Report
For The Year Ended 28 February 2025
Accountant's Report
In accordance with the engagement letter dated 15 March 2022, and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.
This report is made to the director in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the director the financial statements that we have been engaged to compile, to report to the director that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's director for our work or for this report.
You have acknowledged on the balance sheet as at year ended 28 February 2025 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.
We have not been instructed to carry out an audit of the financial statements. 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 financial statements.

Signed
31 December 2025

Fairman Harris
1 Landor Road
London
SW9 9RX
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Digital Infrastructure Artisans Ltd
Profit and Loss Account
For The Year Ended 28 February 2025
Profit and Loss Account

| 2025 |  | 2024
--- | --- | --- | ---
| Notes | £ |  | £
TURNOVER |  | 30,415 |  | 84,630
GROSS PROFIT |  | 30,415 |  | 84,630
Administrative expenses |  | (16,693 ) |  | (16,578 )
OPERATING PROFIT |  | 13,722 |  | 68,052
Interest payable and similar charges |  | (62 ) |  | (16 )
PROFIT BEFORE TAXATION |  | 13,660 |  | 68,036
Tax on Profit |  | (13,577 ) |  | (14,165 )
PROFIT AFTER TAXATION BEING PROFIT FOR THE FINANCIAL YEAR |  | 83 |  | 53,871

The notes on pages 6 to 7 form part of these financial statements.
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Digital Infrastructure Artisans Ltd
Balance Sheet
As At 28 February 2025
Balance Sheet

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Debtors | 4 | 32,538 |  | 14,686 |
Cash at bank and in hand |  | 25 |  | 1,680 |
|  | 32,563 |  | 16,366 |
Creditors: Amounts Falling Due Within One Year | 5 | (32,562 ) |  | (16,365 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1 |  | 1
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1 |  | 1
NET ASSETS |  |  | 1 |  | 1
CAPITAL AND RESERVES
Called up share capital | 6 |  | 1 |  | 1
SHAREHOLDERS' FUNDS |  |  | 1 |  | 1

For the year ending 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
On behalf of the board

Mr J Bonet Celorio Director
31 December 2025

The notes on pages 6 to 7 form part of these financial statements.
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Digital Infrastructure Artisans Ltd
Notes to the Financial Statements
For The Year Ended 28 February 2025
Notes to the Financial Statements
1. General Information
Digital Infrastructure Artisans Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13920775 . The registered office is 86-90 Paul Street, London, England, EC2A 4NE.
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.
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. 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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are 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: 1 (2024: 1)
1 1
4. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 32,538 |  | 14,686

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Digital Infrastructure Artisans Ltd
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2025
5. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 2,129 |  | 50
Other creditors | 1,800 |  | 1,800
Taxation and social security | 28,633 |  | 14,515
| 32,562 |  | 16,365

6. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

7. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors: £32,538.
The above loan is unsecured, interest free and repayable on demand.
8. Ultimate Controlling Party
The company's ultimate controlling party is Mr Josep Celorio by virtue of his ownership of 100% of the issued share capital in the company.
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