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Company Registration No. 07006340 (England and Wales)
The Digital Department Ltd Unaudited accounts for the year ended 30 September 2025
The Digital Department Ltd Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
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The Digital Department Ltd Company Information for the year ended 30 September 2025
Directors
M A Tomlinson H C Rosenegk
Company Number
07006340 (England and Wales)
Registered Office
25-26 Berkeley Square Clifton Bristol Avon BS8 1HP England
Accountants
Evans Entwistle 26 Berkeley Square Bristol BS8 1HP
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Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of The Digital Department Ltd for the year ended 30 September 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of The Digital Department Ltd for the year ended 30 September 2025 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.
As a CIMA Registered Member in Practice and Practising Certificate holder, I am subject to its ethical and other professional requirements which are detailed at https://www.cimaglobal.com/Members/Your-Membership-Information/Members-handbook/Licensing-and-monitoring/Members-in-practice/
Our work has been undertaken in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com.
Evans Entwistle Member in Practice 26 Berkeley Square Bristol BS8 1HP 18 May 2026
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The Digital Department Ltd Statement of financial position as at 30 September 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
1,441
2,510
Current assets
Debtors
5
4,080
4,880
Cash at bank and in hand
518
402
4,598
5,282
Creditors: amounts falling due within one year
6
(910)
(876)
Net current assets
3,688
4,406
Total assets less current liabilities
5,129
6,916
Provisions for liabilities
Deferred tax
7
(274)
-
Net assets
4,855
6,916
Capital and reserves
Called up share capital
8
100
100
Profit and loss account
4,755
6,816
Shareholders' funds
4,855
6,916
For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 18 May 2026 and were signed on its behalf by
M A Tomlinson Director Company Registration No. 07006340
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The Digital Department Ltd Notes to the Accounts for the year ended 30 September 2025
1
Statutory information
The Digital Department Ltd is a private company, limited by shares, registered in England and Wales, registration number 07006340. The registered office is 25-26 Berkeley Square, Clifton, Bristol, Avon, BS8 1HP, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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 and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
5 years straight line
Computer equipment
3 years straight line
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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The Digital Department Ltd Notes to the Accounts for the year ended 30 September 2025
4
Tangible fixed assets
Fixtures & fittings
Computer equipment
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 October 2024
972
8,615
9,587
At 30 September 2025
972
8,615
9,587
Depreciation
At 1 October 2024
972
6,105
7,077
Charge for the year
-
1,069
1,069
At 30 September 2025
972
7,174
8,146
Net book value
At 30 September 2025
-
1,441
1,441
At 30 September 2024
-
2,510
2,510
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
-
400
Other debtors
4,080
4,480
4,080
4,880
6
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
480
396
Accruals
430
480
910
876
7
Deferred taxation
2025
2024
£
£
Accelerated capital allowances
274
-
2025
2024
£
£
Provision at start of year
-
316
Charged/(credited) to the profit and loss account
274
(316)
Provision at end of year
274
-
8
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
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The Digital Department Ltd Notes to the Accounts for the year ended 30 September 2025
9
Loans to directors
Brought Forward
Advance/ credit
Repaid
Carried Forward
£
£
£
£
M A Tomlinson
Directors current account
4,480
-
400
4,080
4,480
-
400
4,080
10
Average number of employees
During the year the average number of employees was 1 (2024: 1).
- 8 -