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Registered Number: 07743543
England and Wales
DIGITAL AVENUE LIMITED
Unaudited Financial Statements
Period of accounts Start date: 01 September 2024 End date: 31 August 2025

DIGITAL AVENUE LIMITED Contents Page For the year ended 31 August 2025
Statement of financial position | 1
Notes to the financial statements | 2

Registered Number: 07743543 DIGITAL AVENUE LIMITED Statement of Financial Position As at 31 August 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 1,603 |  | 292
|  | 1,603 |  | 292
Current assets |  |  |
Debtors | 4 | 80,705 |  | 70,962
Cash at bank and in hand |  | 77,625 |  | 49,157
|  | 158,330 |  | 120,119
Creditors: amount falling due within one year | 5 | (131,839) |  | (111,014)
Net current assets |  | 26,491 |  | 9,105
Total assets less current liabilities |  | 28,094 |  | 9,397
Creditors: amount falling due after more than one year | 6 | (12,238) |  | (18,456)
Net assets |  | 15,856 |  | (9,059)
Capital and reserves |  |  |
Called up share capital |  | 200 |  | 200
Profit and loss account |  | 15,656 |  | (9,259)
Shareholders' funds |  | 15,856 |  | (9,059)
For the year ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's 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. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies. The financial statements were approved by the director on 18 February 2026 and were signed by:
------------------------------- David Jones Director
1

DIGITAL AVENUE LIMITED Notes to the Financial Statements For the year ended 31 August 2025
General Information DIGITAL AVENUE LIMITED is a private company, limited by shares, registered in England and Wales, registration number 07743543, registration address Lmlf Lg01 The Leather Market, WESTON STREET LONDON, SE1 3ER. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard) Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Research and development expenditure Research and development expenditure is charged to the income statement in the period in which it is incurred. Website cost Planning and operating costs for the company's website are charged to the income statement as incurred. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery | 20% Straight Line
Computer Equipment | 20% Straight Line
2. | Average number of employees Average number of employees during the year was 4 (2024 : 3).
3. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Computer Equipment |  | Total
| £ |  | £ |  | £
At 01 September 2024 | 779 |  | 2,956 |  | 3,735
Additions | - |  | 1,831 |  | 1,831
Disposals | - |  | (2,955) |  | (2,955)
At 31 August 2025 | 779 |  | 1,832 |  | 2,611
Depreciation
At 01 September 2024 | 487 |  | 2,955 |  | 3,442
Charge for year | 155 |  | 366 |  | 521
On disposals | - |  | (2,955) |  | (2,955)
At 31 August 2025 | 642 |  | 366 |  | 1,008
Net book values
Closing balance as at 31 August 2025 | 137 |  | 1,466 |  | 1,603
Opening balance as at 01 September 2024 | 292 |  | - |  | 292
4. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Debtors | 16,035 |  | 6,292
Other Debtors | 9,842 |  | 9,842
Directors' Current Accounts | 41,819 |  | 41,819
| 67,696 |  | 57,953
4. | Debtors: amounts falling due after one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Corporation tax recoverable asset-S455 | 13,009 |  | 13,009
| 13,009 |  | 13,009
5. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Bank Loans & Overdrafts | 10,000 |  | 10,000
Corporation Tax | 13,199 |  | 42,166
PAYE & Social Security | 40,441 |  | 27,960
Deferred Income | 50,000 |  | 27,000
Other Creditors | 1 |  | 0
Pension Control Account | 427 |  | 114
VAT | 17,771 |  | 3,774
| 131,839 |  | 111,014
6. | Creditors: amount falling due after more than one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Bank Loans & Overdrafts | 12,238 |  | 18,456
| 12,238 |  | 18,456
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