Soto Digital Ltd - Filleted accounts

Registered number

07961116

Soto Digital Ltd

Filleted Accounts

30 September 2025

Soto Digital Ltd
Registered number:		07961116
Balance Sheet
as at 30 September 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		3,557			3,814

Current assets
Debtors	4	42,733			35,273
Cash at bank and in hand		27,337			33,331
		70,070			68,604

Creditors: amounts falling due within one year	5	(50,110)			(42,247)

Net current assets			19,960			26,357

Total assets less current liabilities			23,517			30,171

Creditors: amounts falling due after more than one year	6		(23,208)			(29,090)

Provisions for liabilities			(672)			(721)


Net (liabilities)/assets			(363)			360

Capital and reserves
Called up share capital			100			100
Profit and loss account			(463)			260

Shareholder's funds			(363)			360

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Z O'Neill
Director
Approved by the board on 23 May 2026

Soto Digital Ltd
Notes to the Accounts
for the year ended 30 September 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings			over 50 years
	Leasehold land and buildings			over the lease term
	Computer Equipment			25% on cost
	Fixtures & fittings			15% reducing balance

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					3		3


3	Tangible fixed assets
				Fixtures & Fittings		Computer Equipment		Total
£					£		£
	Cost
	At 1 October 2024			3,316		5,680		8,996
	Additions			-		1,750		1,750
	Disposals			(802)		(782)		(1,584)
	At 30 September 2025			2,514		6,648		9,162

	Depreciation
	At 1 October 2024			1,530		3,652		5,182
	Charge for the year			158		921		1,079
	On disposals			(145)		(511)		(656)
	At 30 September 2025			1,543		4,062		5,605

	Net book value
	At 30 September 2025			971		2,586		3,557
	At 30 September 2024			1,786		2,028		3,814


4	Debtors					2025		2024
£							£

	Trade debtors					18,567		16,539
	Other debtors					24,166		18,734
						42,733		35,273


5	Creditors: amounts falling due within one year					2025		2024
£							£

	Bank loans and overdrafts					5,882		5,882
	Trade creditors					4,704		6,772
	Taxation and social security costs					17,578		19,928
	Other creditors					21,946		9,665
						50,110		42,247


6	Creditors: amounts falling due after one year					2025		2024
£							£

	Bank loans					23,208		29,090


7	Loans to directors
	Description and conditions	B/fwd	Paid		Repaid		C/fwd
£			£		£		£
	Z O'Neill
	Loans to directors	9,003		8,840		-		17,843

		9,003		8,840		-		17,843

	The above loan is unsecured and repayable on demand.


8	Controlling party

	The company is controlled by the director by virtue of her sole share ownership.


9	Other information

	Soto Digital Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	Unit 50 Equinox South
	Great Park Road
	Bradley Stoke
	BRISTOL
	BS32 4QL