REGISTERED NUMBER: 07370631 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026

FOR

M B DIGITAL LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr D Askew

Mr M Batty

Mr M Bland

SECRETARY:

REGISTERED OFFICE:

1 Swift Lodge

Beezon Road

Kendal

Cumbria

LA9 6EL

REGISTERED NUMBER:

07370631 (England and Wales)

ACCOUNTANTS:

MBE Accountancy Ltd

Chartered Certified Practice

10 High Street

Windermere

Cumbria

LA231AF

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

37,392

36,439

37,392

36,439

CURRENT ASSETS

Stocks

53,621

70,802

Debtors

6

255,255

233,411

Cash at bank and in hand

103,254

110,458

412,130

414,671

CREDITORS

Amounts falling due within one year

7

90,481

96,441

NET CURRENT ASSETS

321,649

318,230

TOTAL ASSETS LESS CURRENT LIABILITIES

359,041

354,669

PROVISIONS FOR LIABILITIES

1,183

624

NET ASSETS

357,858

354,045

CAPITAL AND RESERVES

Called up share capital

114

114

Retained earnings

357,744

353,931

SHAREHOLDERS' FUNDS

357,858

354,045

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8 June 2026 and were signed on its behalf by:

Mr D Askew - Director

1.	STATUTORY INFORMATION

M B Digital 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.

Turnover

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2011, is being amortised evenly over its estimated useful life of ten years.

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.

Tangible fixed assets

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

Long leasehold

-

15% on cost

Plant and machinery

-

20% on cost and 15% on cost

Fixtures and fittings

-

20% on cost

Motor vehicles

-

25% on cost

Computer equipment

-

25% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 12 (2025 - 12 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 February 2025

and 31 January 2026

80,000

AMORTISATION

At 1 February 2025

and 31 January 2026

80,000

NET BOOK VALUE

At 31 January 2026

-

At 31 January 2025

-

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 February 2025

31,821

118,014

149,835

Additions

-

19,744

19,744

Disposals

-

(6,025

)

(6,025

)

At 31 January 2026

31,821

131,733

163,554

DEPRECIATION

At 1 February 2025

14,061

99,335

113,396

Charge for year

4,773

13,300

18,073

Eliminated on disposal

-

(5,307

)

(5,307

)

At 31 January 2026

18,834

107,328

126,162

NET BOOK VALUE

At 31 January 2026

12,987

24,405

37,392

At 31 January 2025

17,760

18,679

36,439

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade debtors

162,489

138,288

Other debtors

92,766

95,123

255,255

233,411

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade creditors

30,933

46,610

Taxation and social security

38,689

36,510

Other creditors

20,859

13,321

90,481

96,441

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 January 2026 and 31 January 2025:

31.1.26

31.1.25

£

£

Mr M Batty

Balance outstanding at start of year

22,254

-

Amounts advanced

33,582

41,254

Amounts repaid

(44,250

)

(19,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

11,586

22,254

Mr D Askew

Balance outstanding at start of year

-

-

Amounts advanced

38,167

37,926

Amounts repaid

(39,017

)

(37,926

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(850

)

-

Mr M Bland

Balance outstanding at start of year

-

-

Amounts advanced

41,773

41,302

Amounts repaid

(41,773

)

(41,302

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

-