Registration number: 08663210

AJA Digital Ltd

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 9

AJA Digital Ltd

Company Information

Director

Mr Adrian Andersen

Registered office

28 Field Way Rickmansworth United Kingdom WD3 7EJ

Accountants

MG Accountants & Tax Advisers Ltd Chartered Accountants 166 College Road Harrow HA1 1BH

AJA Digital Ltd

(Registration number: 08663210)
Balance Sheet as at 31 August 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	1,049	1,574
Other financial assets	5	245,723	216,723
		246,772	218,297
Current assets
Debtors	6	12,486	83
Cash at bank and in hand		10,465	6,446
		22,951	6,529
Creditors: Amounts falling due within one year	7	(42,038)	(52,758)
Net current liabilities		(19,087)	(46,229)
Total assets less current liabilities		227,685	172,068
Provisions for liabilities		(263)	(394)
Net assets		227,422	171,674
Capital and reserves
Called up share capital		2	2
Retained earnings		227,420	171,672
Shareholders' funds		227,422	171,674

For the financial year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges his 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 in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been 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 director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 19 November 2025
 

AJA Digital Ltd

(Registration number: 08663210)
Balance Sheet as at 31 August 2025

......................................... Mr Adrian Andersen Director

AJA Digital Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
28 Field Way
Rickmansworth
United Kingdom
WD3 7EJ
England

These financial statements were authorised for issue by the director on 19 November 2025.

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.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied, net
of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have
transferred to the buyer, usually on despatch of the goods; the amount of revenue can be measured
reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred
or to be incurred in respect of the transactions can be measured reliably.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

AJA Digital Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at
the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or
substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Investments in subsidiaries, associates and joint ventures accounted for in accordance with the cost
model are recorded at cost less any accumulated impairment losses.

Investments in subsidiaries, associates and joint ventures accounted for in accordance with the fair
value model are initially recorded at the transaction price. At each reporting date, the investments are
measured at fair value, with changes in fair value recognised in other comprehensive income or profit or
loss. Where it is impracticable to measure fair value reliably without undue cost or effort, the cost model
will be adopted.

Dividends and other distributions received from the investment are recognised as income without regard
to whether the distributions are from accumulated profits of the associate arising before or after the date
of acquisition.

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	25% 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.

AJA Digital Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

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.

AJA Digital Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

Financial instruments

Classification
A financial asset or a financial liability is recognised only when the entity becomes a party to the
contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price and are subsequently
measured as follows: Debt instruments are subsequently measured at amortised cost and commitments
to receive a loan and to make a loan to another entity are subsequently measured at amortised cost.
Where investments in non-convertible preference shares and non-puttable ordinary shares or preference
shares are publicly traded or their fair value can otherwise be measured reliably, the investment is
subsequently measured at fair value with changes in fair value recognised in profit or loss. All other
such investments are subsequently measured at cost less impairment.

All other financial instruments, including derivatives, are initially recognised at fair value, which
is normally the transaction price and are subsequently measured at fair value, with any changes
recognised in profit or loss.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of
impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment
loss is recognised in profit or loss immediately.

All equity instruments regardless of significance, and other financial assets that are individually
significant, are assessed individually for impairment. Other financial assets or either assessed
individually or grouped on the basis of similar credit risk characteristics.

Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal
does not result in a carrying amount of the financial asset that exceeds what the carrying amount would
have been had the impairment not previously been recognised.
 

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

AJA Digital Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

4	Tangible assets

	Office equipment £	Total £
Cost or valuation
At 1 September 2024	2,099	2,099
At 31 August 2025	2,099	2,099
Depreciation
At 1 September 2024	525	525
Charge for the year	525	525
At 31 August 2025	1,050	1,050
Carrying amount
At 31 August 2025	1,049	1,049
At 31 August 2024	1,574	1,574

5	Other financial assets (current and non-current)

	Financial assets at fair value through profit and loss £	Total £
Non-current financial assets
Cost or valuation
Fair value adjustments	216,723	216,723
Additions	29,000	29,000
At 31 August 2025	245,723	245,723
Impairment
Carrying amount
At 31 August 2025	245,723	245,723

AJA Digital Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

6

Debtors

Current	2025 £	2024 £
Trade debtors	12,000	-
Other debtors	486	83
	12,486	83

7

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Taxation and social security	34,065	48,123
Accruals and deferred income	4,100	4,600
Other creditors	3,873	35
	42,038	52,758

8	Related party transactions

During the year company made the following related party transactions:

(Director)
At the balance sheet date, the amount due to the director was £40,773 (2024 was £35)