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Registered number: 09810913
DIGI GBOX LIMITED
Unaudited Financial Statements
For The Year Ended 31 December 2025
SD Accountancy Ltd
Bicester Innovation Centre Commerce House
Telford Road
Bicester
OX26 4LD
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 09810913
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 187 1,125
Tangible Assets 5 14,627 30,510
Investments 6 150,750 165,750
165,564 197,385
CURRENT ASSETS
Debtors 7 167,565 147,229
Cash at bank and in hand 103,843 124,740
271,408 271,969
Creditors: Amounts Falling Due Within One Year 8 (110,686 ) (90,338 )
NET CURRENT ASSETS (LIABILITIES) 160,722 181,631
TOTAL ASSETS LESS CURRENT LIABILITIES 326,286 379,016
Creditors: Amounts Falling Due After More Than One Year 9 (16,831 ) (53,872 )
NET ASSETS 309,455 325,144
CAPITAL AND RESERVES
Called up share capital 11 100 100
Profit and Loss Account 309,355 325,044
SHAREHOLDERS' FUNDS 309,455 325,144
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For the year ending 31 December 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 her 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
Mrs Rebecca Hopkin
Director
13/02/2026
The notes on pages 3 to 6 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
DIGI GBOX LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 09810913 . The registered office is Floor 3 The Old Courthouse, 5 Sheep Street, Bicester, England, OX26 6JB.
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.
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 .... It is amortised to the profit and loss account over its estimated economic life of .... 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%
Fixtures & Fittings 25%
Computer Equipment 25%
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
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.
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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 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 year, 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.
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 January 2025 5,000
As at 31 December 2025 5,000
Amortisation
As at 1 January 2025 3,875
Provided during the period 938
As at 31 December 2025 4,813
Net Book Value
As at 31 December 2025 187
As at 1 January 2025 1,125
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5. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 January 2025 55,990 5,062 15,649 76,701
As at 31 December 2025 55,990 5,062 15,649 76,701
Depreciation
As at 1 January 2025 27,995 3,704 14,492 46,191
Provided during the period 13,998 728 1,157 15,883
As at 31 December 2025 41,993 4,432 15,649 62,074
Net Book Value
As at 31 December 2025 13,997 630 - 14,627
As at 1 January 2025 27,995 1,358 1,157 30,510
6. Investments
Unlisted Other Total
£ £ £
Cost or Valuation
As at 1 January 2025 (55,250 ) 221,000 165,750
Revaluations 55,250 (70,250 ) (15,000 )
As at 31 December 2025 - 150,750 150,750
Provision
As at 1 January 2025 - - -
As at 31 December 2025 - - -
Net Book Value
As at 31 December 2025 - 150,750 150,750
As at 1 January 2025 (55,250 ) 221,000 165,750
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 12,815 17,531
Amounts owed by participating interests 100,010 100,010
Other debtors 54,740 29,688
167,565 147,229
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8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 10,998 -
Trade creditors 522 239
Bank loans and overdrafts 2,250 2,125
Other creditors 67,478 72,093
Taxation and social security 29,438 15,881
110,686 90,338
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 10,998 38,039
Bank loans 5,833 15,833
16,831 53,872
10. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 10,998 -
Later than one year and not later than five years 10,998 38,039
21,996 38,039
21,996 38,039
11. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
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