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Registered number: 04907639
digitalROAR Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
digitalROAR Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
digitalROAR Ltd
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 04907639

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 2,944 |  | 3,890
|  |  | 2,944 |  | 3,890
CURRENT ASSETS
Debtors | 6 | 25,077 |  | 27,696 |
Cash at bank and in hand |  | 5,408 |  | 16,147 |
|  | 30,485 |  | 43,843 |
Creditors: Amounts Falling Due Within One Year | 7 | (32,615 ) |  | (42,972 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (2,130 ) |  | 871
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 814 |  | 4,761
Creditors: Amounts Falling Due After More Than One Year | 8 |  | - |  | (3,798 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (589 ) |  | (817 )
NET ASSETS |  |  | 225 |  | 146
CAPITAL AND RESERVES
Called up share capital | 10 |  | 100 |  | 100
Profit and Loss Account |  |  | 125 |  | 46
SHAREHOLDERS' FUNDS |  |  | 225 |  | 146

Page 1
Page 2
digitalROAR Ltd
Balance Sheet (continued)
As At 31 December 2025
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr J O Wylie Director
6 July 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
digitalROAR Ltd
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
digitalROAR Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 04907639 . The registered office is Business Hub, Wolverhampton Road, Codsall, Staffordshire, WV8 1PX.
2. Accounting Policies
2.1. Basis of Preparation of 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.
The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.
The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of VAT and trade discounts. The policies adopted for the recognition of turnover are as follows:
Rendering of services
When the outcome of a transaction can be estimated reliably, turnover from the provision of website design and related services is recognised by reference to the stage of completion at the balance sheet date. Stage of completion is measured by reference to the date the service is provided.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less accumulated depreciation. Cost includes costs directly attributable to making the asset capable of operating as intended. Depreciation is provided at the following rates in order to write off each asset over its estimated useful life.

Plant & Machinery | - 10 straight line
Fixtures & Fittings | - 25% straight line
Computer Equipment | - 33% straight line

2.5. Leasing and Hire Purchase Contracts
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.6. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.
...CONTINUED
Page 3
Page 4
digitalROAR Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.6. Taxation - continued
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.
2.7. Pensions
The company operates a defined contribution pension scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.8. Debtors and creditors receivable / payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.
2.9. Loans and borrowings
Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 January 2025 | 24,000
As at 31 December 2025 | 24,000
Amortisation
As at 1 January 2025 | 24,000
As at 31 December 2025 | 24,000
Net Book Value
As at 31 December 2025 | -
As at 1 January 2025 | -

5. Tangible Assets

| Plant & Machinery etc.
--- | ---
| £
Cost
As at 1 January 2025 | 25,262
Additions | 673
As at 31 December 2025 | 25,935
Depreciation
As at 1 January 2025 | 21,372
Provided during the period | 1,619
As at 31 December 2025 | 22,991

...CONTINUED
Page 4
Page 5
digitalROAR Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025

Net Book Value
As at 31 December 2025 | 2,944
As at 1 January 2025 | 3,890

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 20,110 |  | 15,568
Prepayments and accrued income | 394 |  | 419
Director's loan account | 4,573 |  | 11,709
| 25,077 |  | 27,696

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 6,779 |  | 6,139
Bank loans and overdrafts | 3,798 |  | 5,579
Corporation tax | 11,887 |  | 21,211
Other taxes and social security | 757 |  | -
VAT | 4,050 |  | 6,830
Other creditors | 2,343 |  | 1,071
Accruals and deferred income | 3,001 |  | 2,142
| 32,615 |  | 42,972

8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 3,798

9. Loans
An analysis of the maturity of loans is given below:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Amounts falling due within one year or on demand:
Bank loans | 3,798 |  | 5,579

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Amounts falling due between one and five years:
Bank loans | - |  | 3,798

Page 5
Page 6
digitalROAR Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
91 Ordinary A shares of £ 1.00 each | 91 |  | 91
9 Ordinary B shares of £ 1.00 each | 9 |  | 9
| 100 |  | 100

11. Other Commitments
Total financial commitments, guarantees and contingencies which are not included in the balance sheet amount to £5,882 (2024 £12,939).
12. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 January 2025 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 December 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Jed Wylie | 11,709 | 19,993 | 27,129 | - | 4,573

Interest at a rate of 2.25% (for the period to 31 March 2025) and 3.75% (for the period from 1 April 2025) has been levied on the director's loan. The balance is repayable on demand.
Page 6