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Registered number: 10936053
Nivo Digital Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2025
Nivo Digital Ltd
Contents
Contents

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

Page 1
Nivo Digital Ltd
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: 10936053

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 7,999 |  | -
Tangible Assets | 5 |  | 9,587 |  | 40,511
|  |  | 17,586 |  | 40,511
CURRENT ASSETS
Debtors | 6 | 25,284 |  | 9,353 |
Cash at bank and in hand |  | 24,526 |  | 1,461 |
|  | 49,810 |  | 10,814 |
Creditors: Amounts Falling Due Within One Year | 7 | (62,882 ) |  | (41,128 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (13,072 ) |  | (30,314 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 4,514 |  | 10,197
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (4,441 ) |  | (10,194 )
NET ASSETS |  |  | 73 |  | 3
CAPITAL AND RESERVES
Called up share capital | 8 |  | 110 |  | 100
Profit and Loss Account |  |  | (37 ) |  | (97 )
SHAREHOLDERS' FUNDS |  |  | 73 |  | 3

Page 1
Page 2
Nivo Digital Ltd
Balance Sheet (continued)
As At 31 August 2025
For the year ending 31 August 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.
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

C Harrison Director
13 May 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Nivo Digital Ltd
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
Nivo Digital Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10936053 . The registered office is Desklodge Beacon Tower Colston Tower, Colston Street, Bristol, BS1 4XE.
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.
The accounts are presented in £ sterling
2.2. 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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are developments for a software plugin. It is amortised to the profit and loss account over its estimated economic life of 10 years.
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:

Motor Vehicles | 25% Reducing Balance
Fixtures & Fittings | 25% Straight Line
Computer Equipment | 25% Straight Line

2.5. 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
Nivo Digital Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2024: 7)
7 7
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 September 2024 | -
Additions | 7,999
As at 31 August 2025 | 7,999
Net Book Value
As at 31 August 2025 | 7,999
As at 1 September 2024 | -

5. Tangible Assets

| Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 September 2024 | 41,732 | 3,358 | 22,545 | 67,635
Additions | 6,850 | - | (952 ) | 5,898
Disposals | (41,732 ) | - | - | (41,732 )
As at 31 August 2025 | 6,850 | 3,358 | 21,593 | 31,801
Depreciation
As at 1 September 2024 | 9,564 | 2,528 | 15,032 | 27,124
Provided during the period | 9,755 | 395 | 2,546 | 12,696
Disposals | (17,606 ) | - | - | (17,606 )
As at 31 August 2025 | 1,713 | 2,923 | 17,578 | 22,214
Net Book Value
As at 31 August 2025 | 5,137 | 435 | 4,015 | 9,587
As at 1 September 2024 | 32,168 | 830 | 7,513 | 40,511

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 8,823 |  | 7,414
Prepayments and accrued income | 391 |  | 1,297
Directors' loan accounts | 16,070 |  | 642
| 25,284 |  | 9,353

Page 4
Page 5
Nivo Digital Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 22 |  | 114
Corporation tax | 28,761 |  | 17,873
Other taxes and social security | 1,197 |  | 11,605
VAT | 19,053 |  | 8,630
Net wages | 464 |  | 620
Other creditors | 8,863 |  | -
Accruals and deferred income | 4,522 |  | 2,286
| 62,882 |  | 41,128

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 110 |  | 100

9. Related Party Transactions
At the balance sheet date the Director owed the company £16,070 (2024: £641). This balance is unsecured, interest free and is repayable on demand.
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