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Company Registration No. 04303402 (England and Wales)
Digital World Direct Limited Unaudited accounts for the year ended 31 December 2025
Digital World Direct Limited Unaudited accounts Contents
Page
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Digital World Direct Limited Company Information for the year ended 31 December 2025
Directors
Mr S Lacey Mrs J Lacey
Secretary
Mr S Lacey
Company Number
04303402 (England and Wales)
Registered Office
First Floor, Block B 6-8 Brook Way, Ivyhouse Lane Hastings East Sussex TN35 4NN England
Accountants
Fairbook Accounting Solutions Ltd 115 Sedlescombe Road North St Leonards on Sea East Sussex TN37 7EJ
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Digital World Direct Limited Statement of financial position as at 31 December 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
25,678 
17,589 
Current assets
Inventories
19,663 
17,197 
Debtors
47,432 
35,285 
Cash at bank and in hand
75,730 
92,922 
142,825 
145,404 
Creditors: amounts falling due within one year
(137,864)
(126,626)
Net current assets
4,961 
18,778 
Total assets less current liabilities
30,639 
36,367 
Creditors: amounts falling due after more than one year
(23,845)
(31,801)
Provisions for liabilities
Deferred tax
(6,224)
(4,221)
Net assets
570 
345 
Capital and reserves
Called up share capital
220 
220 
Profit and loss account
350 
125 
Shareholders' funds
570 
345 
For the year ending 31 December 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 22 April 2026 and were signed on its behalf by
Mr S Lacey Director Company Registration No. 04303402
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Digital World Direct Limited Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
Digital World Direct Limited is a private company, limited by shares, registered in England and Wales, registration number 04303402. The registered office is First Floor, Block B, 6-8 Brook Way, Ivyhouse Lane, Hastings, East Sussex, TN35 4NN, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% on reducing balance
Fixtures & fittings
25% on reducing balance
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Pension costs
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
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Digital World Direct Limited Notes to the Accounts for the year ended 31 December 2025
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 January 2025
1,575 
73,961 
75,536 
Additions
13,918 
- 
13,918 
At 31 December 2025
15,493 
73,961 
89,454 
Depreciation
At 1 January 2025
1,231 
56,716 
57,947 
Charge for the year
1,508 
4,321 
5,829 
At 31 December 2025
2,739 
61,037 
63,776 
Net book value
At 31 December 2025
12,754 
12,924 
25,678 
At 31 December 2024
344 
17,245 
17,589 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
28,749 
15,802 
Accrued income and prepayments
7,196 
7,115 
Other debtors
11,487 
12,368 
47,432 
35,285 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
7,955 
7,955 
VAT
43,307 
43,216 
Trade creditors
46,288 
38,820 
Taxes and social security
40,314 
36,635 
137,864 
126,626 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
23,845 
31,801 
8
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
110 Ordinary A shares of £1 each
110 
110 
110 Ordinary B shares of £1 each
110 
110 
220 
220 
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Digital World Direct Limited Notes to the Accounts for the year ended 31 December 2025
9
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Directors' advances, credits and guarantees
5,973 
212 
2,520 
3,665 
Directors' advances, credits and guarantee
5,973 
211 
2,520 
3,664 
11,946 
423 
5,040 
7,329 
10
Average number of employees
During the year the average number of employees was 12 (2024: 12).
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