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Company registration number:
03935537
Digital Telecoms Network Academy Limited
Unaudited Filleted Financial Statements for the year ended
31 July 2025
Digital Telecoms Network Academy Limited
Report to the board of directors on the preparation of the unaudited statutory financial statements of Digital Telecoms Network Academy Limited
Year ended
31 July 2025
As described on the statement of financial position, the Board of Directors of
Digital Telecoms Network Academy Limited
are responsible for the preparation of the
financial statements
for the year ended
31 July 2025
, which comprise the income statement, statement of financial position and related notes.
You consider that the company is exempt from an audit under the Companies Act 2006.
In accordance with your instructions we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.
Benson Wood Ltd
Unit 21 Belasis Court
Belasis Hall Technology Park
Billingham
TS23 4AZ
United Kingdom
Date:
29 April 2026
Digital Telecoms Network Academy Limited
Statement of Financial Position
31 July 2025
20252024
Note££
Fixed assets    
Tangible assets 5
551,188
 
588,721
 
Investments 6
222,854
 
222,854
 
774,042
 
811,575
 
Current assets    
Debtors 7
440,517
 
507,282
 
Cash at bank and in hand
345,954
 
47,985
 
786,471
 
555,267
 
Creditors: amounts falling due within one year 8
(1,209,005
 )
(350,740
 )
Net current (liabilities)/assets
(422,534
 )
204,527
 
Total assets less current liabilities 351,508   1,016,102  
Creditors: amounts falling due after more than one year 9 -  
(875,961
 )
Provisions for liabilities -  
(286
 )
Net assets
351,508
 
139,855
 
Capital and reserves    
Called up share capital
687,270
 
687,270
 
Other reserves
30,000
 
30,000
 
Profit and loss account
(365,762
 )
(577,415
 )
Shareholders funds
351,508
 
139,855
 
For the year ending
31 July 2025
, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
  • The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
  • The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
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.
These
financial statements
were approved by the board of directors and authorised for issue on
29 April 2026
, and are signed on behalf of the board by:
Mr Michael Lynch
Director
Company registration number:
03935537
Digital Telecoms Network Academy Limited
Notes to the Financial Statements
Year ended
31 July 2025

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
1 Wylam Court Westland Way
,
Preston Farm Industrial Estate
,
Stockton On Tees
,
Cleveland
,
TS18 3FB
, United Kingdom.

2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The
financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Current tax

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.
Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.
Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:
Fixtures and fittings
20% straight line
Office equipment
33% straight line
Land and buildings
2% straight line on buildings
Motor vehicles
25% reducing balance
Plant and machinery
20% straight line

Fixed asset investments

Investments in subsidiaries, associates and joint ventures accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses.
Investments in subsidiaries, associates and joint ventures accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income or profit or loss. Where it is impracticable to measure fair value reliably without undue cost or effort, the cost model will be adopted.
Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the associate arising before or after the date of acquisition.
Other fixed asset investments which are listed are measured at fair value with changes in fair value being recognised in profit or loss.
All other Investments held as fixed assets are initially recorded at cost, and are subsequently stated at cost less any accumulated impairment losses.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price and are subsequently measured as follows: Debt instruments are subsequently measured at amortised cost and commitments to receive a loan and to make a loan to another entity are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment.
All other financial instruments, including derivatives, are initially recognised at fair value, which is normally the transaction price and are subsequently measured at fair value, with any changes recognised in profit or loss.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.
All equity instruments regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is more likely than not that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured on an undiscounted basis at the tax rates that would apply in the periods in which timing differences are expected to reverse, based on tax rates and laws enacted at the statement of financial position date.

Provisions for liabilities

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.
Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.

Defined contribution pension plan

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4 Average number of employees

The average number of persons employed by the company during the year was
17
(2024:
18
).

5 Tangible assets

Land and buildingsPlant and machinery etc.Total
£££
Cost      
At
1 August 2024
650,000
 
524,861
 
1,174,861
 
Additions -  
874
 
874
 
Disposals -  
(35,895
 )
(35,895
 )
At
31 July 2025
650,000
 
489,840
 
1,139,840
 
Depreciation      
At
1 August 2024
97,342
 
488,798
 
586,140
 
Charge
10,400
 
9,020
 
19,420
 
Disposals -  
(16,908
 )
(16,908
 )
At
31 July 2025
107,742
 
480,910
 
588,652
 
Carrying amount      
At
31 July 2025
542,258
 
8,930
 
551,188
 
At 31 July 2024
552,658
 
36,063
 
588,721
 

6 Investments

Other investments other than loans
£
Cost  
At
1 August 2024
222,854
 
At
31 July 2025
222,854
 
Impairment  
At
1 August 2024
and
31 July 2025
 -  
Carrying amount  
At
31 July 2025
222,854
 
At 31 July 2024
222,854
 

7 Debtors

20252024
££
Trade debtors
86,678
 
150,063
 
Other debtors
353,839
 
357,219
 
440,517
 
507,282
 

8 Creditors: amounts falling due within one year

20252024
££
Bank loans and overdrafts -  
123,500
 
Trade creditors
28,902
 
33,408
 
Taxation and social security
108,773
 
76,549
 
Other creditors
1,071,330
 
117,283
 
1,209,005
 
350,740
 

9 Creditors: amounts falling due after more than one year

20252024
££
Bank loans and overdrafts -  
875,961
 

10 Directors' advances, credit and guarantees

At the balance sheet date there was a balance due from the director(s) totaling £2,501 (2024: £2,501). The loan is interest free and repayable on demand.