REGISTERED NUMBER: 13095073 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Digital Planning Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J Ferraby

M W Underwood

REGISTERED OFFICE:

Park House

37 Clarence Street

Leicester

Leicestershire

LE1 3RW

REGISTERED NUMBER:

13095073 (England and Wales)

ACCOUNTANTS:

Duncan & Toplis Limited

Park House

37 Clarence Street

Leicester

Leicestershire

LE1 3RW

FIXED ASSETS

Intangible assets

4

655,233

143,425

Tangible assets

5

32,588

22,192

Investments

6

1

-

687,822

165,617

CURRENT ASSETS

Debtors

7

234,653

257,627

Cash at bank

153,785

71,219

388,438

328,846

CREDITORS

Amounts falling due within one year

8

(346,507

)

(244,908

)

NET CURRENT ASSETS

41,931

83,938

TOTAL ASSETS LESS CURRENT LIABILITIES

729,753

249,555

CREDITORS

Amounts falling due after more than one year

9

(400,993

)

(86,262

)

PROVISIONS FOR LIABILITIES

(8,147

)

(4,216

)

NET ASSETS

320,613

159,077

CAPITAL AND RESERVES

Called up share capital

200

100

Retained earnings

320,413

158,977

SHAREHOLDERS' FUNDS

320,613

159,077

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 5 May 2026 and were signed on its behalf by:

J Ferraby - Director

M W Underwood - Director

1.	STATUTORY INFORMATION

Digital Planning Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

These financial statements for the Year ended 31 December 2025 are the first that are prepared in accordance with FRS Section 102 section 1A. The previous financial statements were prepared in accordance with FRS 105. The date of transition to FRS 102 Section 1A is 1 January 2024.

Deferred tax has been provided on accelerated capital allowances, reclassification of intangible fixed assets and other timing differences, where appropriate.

The transition to FRS 102 Section 1A had the following effect on the financial statements:

- Retained earnings as at 1 January 2024 decreased by £1,989

- Retained earnings as at 31 December 2024 increased by £139,209

- The profit for the year ended 31 December 2024 increased by £141,198

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Development costs are being amortised evenly over their estimated useful life of ten years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2024 - 5 ) .

4.	INTANGIBLE FIXED ASSETS

Developme

costs

£

COST

At 1 January 2025

159,362

Additions

586,382

At 31 December 2025

745,744

AMORTISATION

At 1 January 2025

15,937

Amortisation for year

74,574

At 31 December 2025

90,511

NET BOOK VALUE

At 31 December 2025

655,233

At 31 December 2024

143,425

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 January 2025

7,113

26,844

33,957

Additions

4,615

16,628

21,243

At 31 December 2025

11,728

43,472

55,200

DEPRECIATION

At 1 January 2025

3,508

8,257

11,765

Charge for year

2,055

8,792

10,847

At 31 December 2025

5,563

17,049

22,612

NET BOOK VALUE

At 31 December 2025

6,165

26,423

32,588

At 31 December 2024

3,605

18,587

22,192

6.	FIXED ASSET INVESTMENTS

Unlisted

investments

£

COST

Additions

1

At 31 December 2025

1

NET BOOK VALUE

At 31 December 2025

1

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

150,911

183,428

Other debtors

83,742

74,199

234,653

257,627

Included in other debtors are prepayments of £79,373 (2024: £71,499).

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans and overdrafts

86,282

16,324

Trade creditors

130,341

83,190

Taxation and social security

114,382

70,073

Other creditors

15,502

75,321

346,507

244,908

Included in other creditors are accruals and deferred income of £11,548 (2024: £72,025).

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans

400,993

86,262

10.	OTHER FINANCIAL COMMITMENTS

The total amount of financial commitments, guarantees and contingencies that are not included in the balance sheet is £14,434 (2024: £26,684).

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 December 2025 and 31 December 2024:

31.12.25

31.12.24

£

£

J Ferraby

Balance outstanding at start of year

-

-

Amounts advanced

12,949

8,678

Amounts repaid

(12,949

)

(8,678

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

-

M W Underwood

Balance outstanding at start of year

-

-

Amounts advanced

13,040

9,492

Amounts repaid

(13,040

)

(9,492

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

-

The loans were repayable on demand and interest has been charged at the HMRC Official Rate.