1 February 2025 v2026.20.2 micro_entity_frs_105_v1_1_3 filingSoftwarefalsetruetruetruefalseNo description of principal activitytruexbrli:purexbrli:sharesiso4217:GBP146100712025-02-012026-01-31146100712026-01-31146100712025-01-3114610071core:WithinOneYear2026-01-3114610071core:WithinOneYear2025-01-3114610071bus:RegisteredOffice2025-02-012026-01-31146100712024-02-012025-01-31146100712024-02-0114610071bus:Director12025-02-012026-01-311461007112025-02-012026-01-3114610071countries:EnglandWales2025-02-012026-01-3114610071bus:AuditExemptWithAccountantsReport2025-02-012026-01-3114610071bus:PrivateLimitedCompanyLtd2025-02-012026-01-3114610071bus:Micro-entities2025-02-012026-01-3114610071bus:FullAccounts2025-02-012026-01-31
Company registration number:
14610071
A Ghost Digital Ltd
Unaudited Filleted Financial Statements for the year ended
31 January 2026
A Ghost Digital Ltd
Statement of Financial Position
31 January 2026
20262025
££
Fixed assets
1,600
 
2,286
 
   
Current assets
20,128
 
18,836
 
Prepayments and accrued income
3,405
 
4,572
 
Creditors: amounts falling due within one year
(15,173
 )
(13,254
 )
Net current assets
8,360
 
10,154
 
Total assets less current liabilities
9,960
 
12,440
 
Accruals and deferred income
(915
 )
(904
 )
Net assets
9,045
 
11,536
 
   
Capital and reserves
9,045
 
11,536
 

Notes to the Financial Statements

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
67 Gaynes Park Road
,
Upminster
,
RM14 2HP
, England.

2 Average number of employees

The average number of persons employed by the company during the year was
2
(2025:
2.00
).

3 Transition to FRS 105

These are the first financial statements that comply with FRS 105. The company transitioned to FRS 105 on 1 February 2024.
This has affected the previously reported financial position as follows:
At 1 February 2024At 31 January 2025
££
Reconciliation of equity    
Capital and reserves (as previously stated) 14,546   11,102  
Deferred tax provision removed 653   434  
Capital and reserves (restated)
15,199
 
11,536
 
Deferred tax is not recognised under FRS 105.
For the year ending
31 January 2026
, 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 financial statements for the year in question in accordance with section 476;
  • The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared in accordance with the micro-entity provisions and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.
These financial statements were approved by the
board of directors
and authorised for issue on
9 June 2026
, and are signed on behalf of the board by:
Mrs A Ghost
Director
Company registration number:
14610071