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Registered number: 04907639
digitalROAR Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
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
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
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
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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
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Page 5
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
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.
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