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Registered number: 15244273
Hoshi Digital Ltd
ACCOUNTS
FOR THE YEAR ENDED 31/10/2025
Prepared By:
Anstee Gorst
Unit 4 Eaton Court
Colmworth Business Park
Eaton Socon
Cambridgeshire
PE19 8ER
Hoshi Digital Ltd
ACCOUNTS
FOR THE YEAR ENDED 31/10/2025
DIRECTORS
Maurizio Stella
REGISTERED OFFICE
Flat 303 Hampton Apartments
Duke of Wellington Avenue
London
SE18 6NX
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 15244273
ACCOUNTANTS
Anstee Gorst
Unit 4 Eaton Court
Colmworth Business Park
Eaton Socon
Cambridgeshire
PE19 8ER
Hoshi Digital Ltd
ACCOUNTS
FOR THEYEARENDED31/10/2025
CONTENTS
Page
Directors' Report-
Accountants' Report-
Statement Of Comprehensive Income-
Balance Sheet3
Notes To The Accounts4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account-
Profit And Loss Account Summaries-
Hoshi Digital Ltd
BALANCE SHEET AT 31/10/2025
20252024
Notes££
FIXED ASSETS
Tangible assets35,0431,042
CURRENT ASSETS
Stock8,785-
Debtors517719,953
Cash at bank and in hand46,29615,857
55,25835,810
CREDITORS: Amounts falling due within one year624,45725,851
NET CURRENT ASSETS30,8019,959
TOTAL ASSETS LESS CURRENT LIABILITIES35,84411,001
PROVISIONS FOR LIABILITIES AND CHARGES71,160138
NET ASSETS34,68410,863
CAPITAL AND RESERVES
Called up share capital811
Profit and loss account34,68310,862
SHAREHOLDERS' FUNDS34,68410,863
For the year ending 31/10/2025 the company was entitled to exemption 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.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 30/05/2026 and signed on their behalf by
.............................
Maurizio Stella
Director
Hoshi Digital Ltd
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31/10/2025
1. ACCOUNTING POLICIES
1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .
1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Equipmentreducing balance 25%
1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.
1d. Foreign Currency
Transactions in currencies, other than the functional currency of the company, are recorded at the rate of the exchange on the date the transaction occurred. Monetary items denominated in other currencies are translated at the rate prevailing at the end of the reporting period. All differences are taken to the profit and loss account. Non-monetary items that are measured at the historic cost in a foreign currency are not retranslated.
2. EMPLOYEES
20252024
No.No.
Average number of employees--
Hoshi Digital Ltd
3. TANGIBLE FIXED ASSETS
EquipmentTotal
££
Cost
At 01/11/20241,2771,277
Additions4,7404,740
At 31/10/20256,0176,017
Depreciation
At 01/11/2024235235
For the year739739
At 31/10/2025974974
Net Book Amounts
At 31/10/20255,0435,043
At 31/10/20241,0421,042
4. STOCK 20252024
££
Stock comprises:
Work in progress8,785-
8,785-
5. DEBTORS 20252024
££
Amounts falling due within one year
Trade debtors-19,793
Prepayments177160
17719,953
6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20252024
££
UK corporation tax17,65117,954
VAT7814,629
PAYE control350-
Directors current account4,9252,518
Accruals750750
24,45725,851
Hoshi Digital Ltd
7. PROVISIONS FOR LIABILITIES 20252024
££
Deferred taxation1,160138
1,160138
8. SHARE CAPITAL 20252024
££
Allotted, issued and fully paid:
1 Ordinary shares of £1 each11
11