REGISTERED NUMBER: 07346884 (England and Wales)

Financial Statements for the Year Ended 31st August 2025

for

Digitalrivet Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Dr G Tothill

REGISTERED OFFICE:

128 City Road

London

EC1V 2NX

REGISTERED NUMBER:

07346884 (England and Wales)

FIXED ASSETS

Intangible assets

4

970

970

Tangible assets

5

4,847

6,463

5,817

7,433

CURRENT ASSETS

Debtors

6

10,429

9,298

Cash at bank

884

196

11,313

9,494

CREDITORS

Amounts falling due within one year

7

20,180

15,155

NET CURRENT LIABILITIES

(8,867

)

(5,661

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(3,050

)

1,772

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

(3,051

)

1,771

SHAREHOLDERS' FUNDS

(3,050

)

1,772

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

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

The director acknowledges his 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 director and authorised for issue on 28th May 2026 and were signed by:

Dr G Tothill - Director

1.	STATUTORY INFORMATION

Digitalrivet Ltd 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.

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.

Patents and licences are being amortised evenly over their estimated useful life of nil years.

Tangible fixed assets

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

Plant and machinery

-

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1st September 2024

and 31st August 2025

970

NET BOOK VALUE

At 31st August 2025

970

At 31st August 2024

970

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

At 1st September 2024

and 31st August 2025

39,576

DEPRECIATION

At 1st September 2024

33,113

Charge for year

1,616

At 31st August 2025

34,729

NET BOOK VALUE

At 31st August 2025

4,847

At 31st August 2024

6,463

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Deferred tax asset

10,429

9,298

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

-

1,722

Taxation and social security

(563

)

(563

)

Other creditors

20,743

13,996

20,180

15,155

8.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Dr G Tothill.