Registration number: SC652130

Speakit.Digital Ltd

Contents

Balance Sheet	1
Notes to the Unaudited Financial Statements	2 to 4

Speakit.Digital Ltd

(Registration number: SC652130)
Balance Sheet as at 31 January 2026

	Note	2026 £	2025 £
Fixed assets
Intangible assets	4	51,134	51,134
Current assets
Debtors	6	387	407
Cash at bank and in hand		290	1,769
		677	2,176
Creditors: Amounts falling due within one year	7	(9,959)	(8,715)
Net current liabilities		(9,282)	(6,539)
Net assets		41,852	44,595
Capital and reserves
Called up share capital		100	100
Retained earnings		41,752	44,495
Shareholders' funds		41,852	44,595

For the financial year ending 31 January 2026 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 accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 13 May 2026 and signed on its behalf by:
 

......................................... Joseph Ingram Director

Speakit.Digital Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

1	General information

The company is a private company limited by share capital, incorporated in Scotland.

The address of its registered office is:
International House
38 Thistle Street
Edinburgh
EH2 1EN

These financial statements were authorised for issue by the Board on 13 May 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Office equipment	33.3% straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Speakit.Digital Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 0 (2025 - 0).

4	Intangible assets

	Other intangible assets  £	Total £
Cost or valuation
At 1 February 2025	51,134	51,134
At 31 January 2026	51,134	51,134
Carrying amount
At 31 January 2026	51,134	51,134
At 31 January 2025	51,134	51,134

Speakit.Digital Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

5	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 February 2025	2,863	2,863
At 31 January 2026	2,863	2,863
Depreciation
At 1 February 2025	2,863	2,863
At 31 January 2026	2,863	2,863
Carrying amount
At 31 January 2026	-	-

6

Debtors

Current	2026 £	2025 £
Other debtors	387	407
	387	407

7

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Other creditors	905	905
Directors loan	9,054	7,810
	9,959	8,715