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Registered number: 08040466
Digiboutique Limited
Unaudited Financial Statements
For The Year Ended 30 April 2025
Ten Forward Accounting
Chartered Certified Accountants
Suite 2A, 7th Floor
City Reach, 5 Greenwich View Place
London
E14 9NN
Digiboutique Limited
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1
Notes to the Financial Statements | 2—4

Page 1
Digiboutique Limited
Statement of Financial Position
As At 30 April 2025
Statement of Financial Position
Registered number: 08040466

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 159,017 |  | 120,001
|  |  | 159,017 |  | 120,001
CURRENT ASSETS
Stocks | 5 | 4,500 |  | - |
Debtors | 6 | 103,892 |  | 63,570 |
Investments | 7 | 110,527 |  | 105,581 |
Cash at bank and in hand |  | 146,366 |  | 187,558 |
|  | 365,285 |  | 356,709 |
Creditors: Amounts Falling Due Within One Year | 8 | (123,181 ) |  | (74,810 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 242,104 |  | 281,899
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 401,121 |  | 401,900
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (25,953 ) |  | (32,351 )
NET ASSETS |  |  | 375,168 |  | 369,549
CAPITAL AND RESERVES
Called up share capital | 10 |  | 102 |  | 102
Income Statement |  |  | 375,066 |  | 369,447
SHAREHOLDERS' FUNDS |  |  | 375,168 |  | 369,549

For the year ending 30 April 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 Income Statement.
On behalf of the board

Mr Jonathan Rose Director
20 January 2026

The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Digiboutique Limited
Notes to the Financial Statements
For The Year Ended 30 April 2025
Notes to the Financial Statements
1. General Information
Digiboutique Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08040466 . The registered office is Arch 405, Railway Arches, Cremer Street, London , E2 8HB.
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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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 basis:

Computer Equipment | 25% Straight Line Basis

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. Financial Instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Debt instruments are subsequently measured at amortised cost.
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position 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.
2.7. 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 year 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.
2.8. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the income statement, directors report, and notes to the financial statements relating to the income statement.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
Page 2
Page 3
Digiboutique Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
4. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 May 2024 | 263,379
Additions | 123,538
Disposals | (299 )
As at 30 April 2025 | 386,618
Depreciation
As at 1 May 2024 | 143,378
Provided during the period | 84,298
Disposals | (75 )
As at 30 April 2025 | 227,601
Net Book Value
As at 30 April 2025 | 159,017
As at 1 May 2024 | 120,001

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 4,500 |  | -

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 97,528 |  | 63,570
Other taxes and social security | 1,421 |  | -
Directors' loan accounts | 4,943 |  | -
| 103,892 |  | 63,570

7. Current Asset Investments

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Listed investments | 110,527 |  | 105,581

Page 3
Page 4
Digiboutique Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 15,770 |  | 32,270
Corporation tax | 15,987 |  | 21,379
Other taxes and social security | - |  | 2,638
VAT | 11,462 |  | 9,818
Other creditors | 79,962 |  | 7,443
Directors' loan accounts | - |  | 1,262
| 123,181 |  | 74,810

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 25,953 |  | 32,351

On 28 May 2020, the company received a Bounce Back Loan of £50,000 from NatWest Bank plc, which is repayble by April 2030.
10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
100 Ordinary A shares of £ 1.00 each | 100 |  | 100
1 Ordinary B shares of £ 1.00 each | 1 |  | 1
1 Ordinary C shares of £ 1.00 each | 1 |  | 1
| 102 |  | 102

11. Directors Advances, Credits and Guarantees
During the year, the directors were advanced £131,431 and repaid £125,226. The balance at the year end is £4,943. The loan was fully repaid on 31 May 2025.
12. Ultimate Controlling Party
The company's ultimate controlling party is Mr Jonathan Rose by virtue of his ownership of 95% of the issued voting share capital in the company.
Page 4