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Registered number: 13748295
Digiseed Ltd
Financial Statements
For the Period 1 December 2024 to 31 May 2025
Gravitate Accounting
Digiseed Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Digiseed Ltd
Balance Sheet
As At 31 May 2025
Balance Sheet
Registered number: 13748295

| 31 May 2025 | 30 November 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | - |  | 6,600
|  |  | - |  | 6,600
CURRENT ASSETS
Debtors | 5 | 11,282 |  | 1,466 |
Cash at bank and in hand |  | 937 |  | 19,832 |
|  | 12,219 |  | 21,298 |
Creditors: Amounts Falling Due Within One Year | 6 | (12,218 ) |  | (26,226 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1 |  | (4,928 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1 |  | 1,672
PROVISIONS FOR LIABILITIES
Deferred Taxation | 7 |  | - |  | (1,254 )
NET ASSETS |  |  | 1 |  | 418
CAPITAL AND RESERVES
Called up share capital | 8 |  | 1 |  | 1
Profit and Loss Account |  |  | - |  | 417
SHAREHOLDERS' FUNDS |  |  | 1 |  | 418

Page 1
Page 2
Digiseed Ltd
Balance Sheet (continued)
As At 31 May 2025
For the period ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Profit and Loss Account.
On behalf of the board

L M Dunne Director
5th May 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Digiseed Ltd
Notes to the Financial Statements
For the Period 1 December 2024 to 31 May 2025
Notes to the Financial Statements
1. General Information
Digiseed Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13748295 . The registered office is Unit 13, Freeland Park, Wareham Road, Poole, BH16 6FA.
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. Going Concern Disclosure
The directors believe that the going concern basis is not appropriate as the company has no realistic alternative but to cease trading. The company has wound down transactions as a change of operating structure has been pursued.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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 bases:

Fixtures & Fittings | 25% Straight Line Method
Computer Equipment | 25% Straight Line Method

2.5. Financial Instruments
Debtors and creditors with no stated interest rate, and repayable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit or loss account within overheads.
2.6. 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 years 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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
Digiseed Ltd
Notes to the Financial Statements (continued)
For the Period 1 December 2024 to 31 May 2025
3. Average Number of Employees
Average number of employees, including directors, during the period was: 1 (2024: 1)
1 1
4. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 December 2024 | 374 | 7,798 | 8,172
Disposals | (374 ) | (7,798 ) | (8,172 )
As at 31 May 2025 | - | - | -
Depreciation
As at 1 December 2024 | 165 | 1,407 | 1,572
Disposals | (165 ) | (1,407 ) | (1,572 )
As at 31 May 2025 | - | - | -
Net Book Value
As at 31 May 2025 | - | - | -
As at 1 December 2024 | 209 | 6,391 | 6,600

5. Debtors

| 31 May 2025 |  | 30 November 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | - |  | 1,466
Director's loan account | 11,282 |  | -
| 11,282 |  | 1,466

6. Creditors: Amounts Falling Due Within One Year

| 31 May 2025 |  | 30 November 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 225 |  | 542
Taxation and social security | 7,389 |  | 4,042
Other creditors | 4,604 |  | 21,642
| 12,218 |  | 26,226

7. Deferred Taxation
The provision for deferred tax is made up as follows:

| 31 May 2025 |  | 30 November 2024
--- | --- | --- | ---
| £ |  | £
Other timing differences | - |  | 1,254

Page 4
Page 5
Digiseed Ltd
Notes to the Financial Statements (continued)
For the Period 1 December 2024 to 31 May 2025
8. Share Capital

| 31 May 2025 |  | 30 November 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

9. Directors Advances, Credits and Guarantees
Included within other debtors are loans from related parties amount to £11,282. The above loan is unsecured, interest is charged at the HMRC approved rate and repayable on demand.

| As at 1 December 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 May 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Liam Dunne | (14,156 ) | 41,854 | (16,416 ) | - | 11,282

10. Reporting period Length
The reporting period is 1st of December 2024 to 31st of May 2025, a period less than one year. Therefore, the comparative figures and accompanying notes are not directly comparable.
Page 5