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Registered number: 07041426
A Digital Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
MAP ACCOUNTANTS LTD
16 Blackfriars Street
Manchester
M3 5BQ
A Digital Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—7

Page 1
A Digital Limited
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: 07041426

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 1,969 |  | 2,471
Tangible Assets | 5 |  | 550 |  | 687
|  |  | 2,519 |  | 3,158
CURRENT ASSETS
Stocks | 6 | 9,634 |  | 20,684 |
Debtors | 7 | 64,657 |  | 42,563 |
Cash at bank and in hand |  | 4,273 |  | 24,078 |
|  | 78,564 |  | 87,325 |
Creditors: Amounts Falling Due Within One Year | 8 | (92,807 ) |  | (68,193 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (14,243 ) |  | 19,132
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (11,724 ) |  | 22,290
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (16,500 ) |  | (14,348 )
PROVISIONS FOR LIABILITIES
Deferred Taxation | 10 |  | (630 ) |  | (790 )
NET (LIABILITIES)/ASSETS |  |  | (28,854 ) |  | 7,152
CAPITAL AND RESERVES
Called up share capital | 11 |  | 1,000 |  | 1,000
Profit and Loss Account |  |  | (29,854 ) |  | 6,152
SHAREHOLDERS' FUNDS |  |  | (28,854) |  | 7,152

Page 1
Page 2
A Digital Limited
Balance Sheet (continued)
As At 31 October 2025
For the year ending 31 October 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

Mr Andrew Armitage Director
13th May 2026

The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
A Digital Limited
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
A Digital Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07041426 . The registered office is Suite 3 Unit 2, Meadowbank Business Park, Shap Road, Kendal, Cumbria, LA9 6NY.
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. 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.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to 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:

Computer Equipment | 25% on Cost

2.5. Stocks and Work in Progress
Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.7. 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 year 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.
...CONTINUED
Page 3
Page 4
A Digital Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
2.7. Taxation - continued
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 asset reflects 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.
2.8. 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.
2.9. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2024: 5)
6 5
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 November 2024 | 10,000
As at 31 October 2025 | 10,000
Amortisation
As at 1 November 2024 | 7,529
Provided during the period | 502
As at 31 October 2025 | 8,031
Net Book Value
As at 31 October 2025 | 1,969
As at 1 November 2024 | 2,471

Page 4
Page 5
A Digital Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
5. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 November 2024 | 20,432
Additions | 487
Disposals | (1,946 )
As at 31 October 2025 | 18,973
Depreciation
As at 1 November 2024 | 19,745
Provided during the period | 624
Disposals | (1,946 )
As at 31 October 2025 | 18,423
Net Book Value
As at 31 October 2025 | 550
As at 1 November 2024 | 687

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Work in progress | 9,634 |  | 20,684

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 32,791 |  | 15,493
Prepayments and accrued income | 6,336 |  | 5,566
Other debtors | 5,245 |  | 275
S455 Tax charge | 126 |  | 5,245
Corporation tax recoverable assets | 11,133 |  | -
Director's loan account | 9,026 |  | 15,984
| 64,657 |  | 42,563

Page 5
Page 6
A Digital Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 6,305 |  | 17,541
Bank loans and overdrafts | 35,987 |  | 15,576
Corporation tax | - |  | 1,406
Other taxes and social security | 14,177 |  | 5,263
VAT | 18,407 |  | 8,575
Net wages | - |  | 2,574
Other creditors | 8,306 |  | 2,389
Accruals and deferred income | 9,625 |  | 14,869
| 92,807 |  | 68,193

9. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 16,500 |  | 14,348

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other timing differences | 630 |  | 790

11. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1,000 |  | 1,000

12. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 1,836 |  | 2,866
Later than one year and not later than five years | 2,048 |  | 1,738
| 3,884 |  | 4,604

Page 6
Page 7
A Digital Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
13. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 November 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 October 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Andrew Armitage | 15,984 | - | 6,958 | - | 9,026

The above loan is unsecured, interest free and repayable on demand.
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