REGISTERED NUMBER: 12079453 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 July 2025

for

Eight One Digital Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

H G Lewis

REGISTERED OFFICE:

21 Gold Tops

Newport

South Wales

NP20 4PG

REGISTERED NUMBER:

12079453 (England and Wales)

ACCOUNTANTS:

Guilfoyle Sage LLP

21 Gold Tops

Newport

South Wales

NP20 4PG

FIXED ASSETS

Tangible assets

4

13,335

25,346

CURRENT ASSETS

Stocks

5

150

185

Debtors

6

8,742

431

Cash at bank and in hand

1,530

873

10,422

1,489

CREDITORS

Amounts falling due within one year

7

13,912

9,747

NET CURRENT LIABILITIES

(3,490

)

(8,258

)

TOTAL ASSETS LESS CURRENT LIABILITIES

9,845

17,088

CREDITORS

Amounts falling due after more than one year

8

(4,849

)

(6,009

)

PROVISIONS FOR LIABILITIES

(2,939

)

(4,421

)

NET ASSETS

2,057

6,658

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

1,957

6,558

SHAREHOLDERS' FUNDS

2,057

6,658

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 30 April 2026 and were signed by:

H G Lewis - Director

1.	STATUTORY INFORMATION

Eight One Digital Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

20% on cost and 10% on cost

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 August 2024

and 31 July 2025

61,261

DEPRECIATION

At 1 August 2024

35,915

Charge for year

12,011

At 31 July 2025

47,926

NET BOOK VALUE

At 31 July 2025

13,335

At 31 July 2024

25,346

5.

STOCKS

31.7.25

31.7.24

£

£

Work-in-progress

150

185

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade debtors

8,742

431

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Bank loans and overdrafts

1,366

1,396

Taxation and social security

10,368

6,094

Other creditors

2,178

2,257

13,912

9,747

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

The company has a loan supported by the Bounce Bank Loan Scheme under which a guarantee has been provided by the UK Government.

The loan is being repaid over 10 years and interest is payable at 2.5%.

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.7.25

31.7.24

value:

£

£

100

Ordinary Shares

£1

100

100