The Digital College Ltd

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Accountant's Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—5

Report to the directors on the preparation of the unaudited statutory accounts of The Digital College Ltd for the year ended 31 August 2025

To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of The Digital College Ltd which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the directors of The Digital College Ltd , as a body, in accordance with the terms of our engagement letter dated 29/08/2025. Our work has been undertaken solely to prepare for your approval the accounts of The Digital College Ltd and state those matters that we have agreed to state to the directors of The Digital College Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than The Digital College Ltd and its directors as a body for our work or for this report.

It is your duty to ensure that The Digital College Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of The Digital College Ltd . You consider that The Digital College Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of The Digital College Ltd . 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.

17th December 2025

Ascendis Group

Chartered Certified Accountants, Taxation and Business Advisors

Unit 3, Building 2, The Colony Wilmslow

Altrincham Road

Wilmslow

SK9 4LY

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The Digital College Ltd

Balance Sheet

As At 31 August 2025

Balance Sheet

Registered number: 06997757

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		11,735		8,932

			11,735		8,932
CURRENT ASSETS
Debtors	5	1,423,629		1,405,326
Cash at bank and in hand		414,891		323,832

		1,838,520		1,729,158
Creditors: Amounts Falling Due Within One Year	6	(491,199 )		(404,941 )

NET CURRENT ASSETS (LIABILITIES)			1,347,321		1,324,217

TOTAL ASSETS LESS CURRENT LIABILITIES			1,359,056		1,333,149

PROVISIONS FOR LIABILITIES
Provisions For Charges			(76,792 )		(76,792 )
Deferred Taxation			(2,230 )		-

NET ASSETS			1,280,034		1,256,357

CAPITAL AND RESERVES
Called up share capital	7		2,284		2,284
Share premium account			43,256		43,256
Profit and Loss Account			1,234,494		1,210,817

SHAREHOLDERS' FUNDS			1,280,034		1,256,357

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The Digital College Ltd

Balance Sheet (continued)

As At 31 August 2025

For the year ending 31 August 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 Matthew Kingswood

Director

17th December 2025

The notes on pages 4 to 5 form part of these financial statements.

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The Digital College Ltd

Notes to the Financial Statements

For The Year Ended 31 August 2025

Notes to the Financial Statements

1. General Information

The Digital College Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 06997757 . The registered office is Busworks, 39-41 North Road, London, Greater London, United Kingdom, N7 9DP.

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:

Fixtures & Fittings	25% Straight line
Computer Equipment	10% Straight line

2.4. 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: 18 (2024: 16)

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The Digital College Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

4. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 September 2024	63,315	83,448	146,763
Additions	-	5,743	5,743

As at 31 August 2025	63,315	89,191	152,506

Depreciation
As at 1 September 2024	54,383	83,448	137,831
Provided during the period	2,444	496	2,940

As at 31 August 2025	56,827	83,944	140,771

Net Book Value
As at 31 August 2025	6,488	5,247	11,735

As at 1 September 2024	8,932	-	8,932

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	275,639	271,466
Amounts owed by group undertakings	1,118,297	1,113,063
Other debtors	19,620	10,724

	1,413,556	1,395,253
Due after more than one year
Other debtors	10,073	10,073

	1,423,629	1,405,326

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	67,847	40,883
Other creditors	38,993	28,643
Taxation and social security	384,359	335,415

	491,199	404,941

7. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
2,284 Ordinary Shares of £ 1 each	2,284	2,284

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