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Company No: 08327127 (England and Wales)

# AUTHENTIC DIGITAL LIMITED

### Unaudited Financial Statements
For the financial year ended 28 February 2026
Pages for filing with the registrar

AUTHENTIC DIGITAL LIMITED

## Unaudited Financial Statements

For the financial year ended 28 February 2026

Contents

AUTHENTIC DIGITAL LIMITED

## BALANCE SHEET

As at 28 February 2026
AUTHENTIC DIGITAL LIMITED

## BALANCE SHEET (continued)

As at 28 February 2026

| Note | 2026 |  | 2025
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 12,483 |  | 14,948
|  | 12,483 |  | 14,948
Current assets |  |  |  |
Debtors | 4 | 230,676 |  | 189,550
Cash at bank and in hand |  | 9,352 |  | 24,217
|  | 240,028 |  | 213,767
Creditors: amounts falling due within one year | 5 | ( 181,194) |  | ( 126,650)
Net current assets |  | 58,834 |  | 87,117
Total assets less current liabilities |  | 71,317 |  | 102,065
Creditors: amounts falling due after more than one year | 6 | ( 19,141) |  | ( 37,898)
Provision for liabilities |  | ( 3,121) |  | ( 3,738)
Net assets |  | 49,055 |  | 60,429
Capital and reserves |  |  |  |
Called-up share capital |  | 6 |  | 6
Profit and loss account |  | 49,049 |  | 60,423
Total shareholders' funds |  | 49,055 |  | 60,429

For the financial year ending 28 February 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Authentic Digital Limited (registered number: 08327127) were approved and authorised for issue by the Board of Directors on 15 May 2026. They were signed on its behalf by:

J B Jeffries Director |  | W Jeffries Director
J W Webster Director |

AUTHENTIC DIGITAL LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 28 February 2026
AUTHENTIC DIGITAL LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 28 February 2026

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Authentic Digital Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Goodwood House, Blackbrook Park Avenue, Taunton, TA1 2PX, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date.
Exchange differences are recognised in the Profit and Loss Account in the period in which they arise except for exchange differences arising on gains or losses on non-monetary items which are recognised in the Statement of Comprehensive Income.

##### Turnover

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

##### Interest income

Interest income is recognised when it is probable that the economic benefits will flow to the Company and the amount of revenue can be measured reliably. Interest income is accrued on a time basis, by reference to the principal outstanding at the effective interest rate applicable, which is the rate that exactly discounts estimated future cash receipts through the expected life of the financial asset to that asset's net carrying amount on initial recognition.

##### Employee benefits

Defined contribution schemes
The Company operates a defined contribution scheme. The amount charged to the Profit and Loss Account in respect of pension costs and other post-retirement benefits is the contributions payable in the financial year. Differences between contributions payable in the financial year and contributions actually paid are included as either accruals or prepayments in the Balance Sheet.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date. Tax is recognised in the profit and loss account, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date that are expected to apply when the timing differences reverse. Deferred tax assets and liabilities are not discounted.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit. Deferred tax liabilities are presented within provisions for liabilities on the balance sheet.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Vehicles | 25 % reducing balance
Fixtures and fittings | 5 years straight line
Office equipment | 3 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

##### Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

##### Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

##### Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.
The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).
When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

##### Ordinary share capital

The ordinary share capital of the Company is presented as equity.

##### Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

#### 2. Employees

| 2026 |  | 2025
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 7 |  | 4

#### 3. Tangible assets

| Vehicles |  | Fixtures and fittings |  | Office equipment |  | Total
| £ |  | £ |  | £ |  | £
Cost |  |  |  |  |  |  |
At 01 March 2025 | 67,474 |  | 3,188 |  | 10,838 |  | 81,500
Additions | 0 |  | 0 |  | 1,840 |  | 1,840
At 28 February 2026 | 67,474 |  | 3,188 |  | 12,678 |  | 83,340
Accumulated depreciation |  |  |  |  |  |  |
At 01 March 2025 | 53,296 |  | 3,188 |  | 10,068 |  | 66,552
Charge for the financial year | 3,545 |  | 0 |  | 760 |  | 4,305
At 28 February 2026 | 56,841 |  | 3,188 |  | 10,828 |  | 70,857
Net book value |  |  |  |  |  |  |
At 28 February 2026 | 10,633 |  | 0 |  | 1,850 |  | 12,483
At 28 February 2025 | 14,178 |  | 0 |  | 770 |  | 14,948

#### 4. Debtors

| 2026 |  | 2025
| £ |  | £
Trade debtors | 4,327 |  | 9,490
Other debtors | 226,349 |  | 180,060
| 230,676 |  | 189,550

#### 5. Creditors: amounts falling due within one year

| 2026 |  | 2025
| £ |  | £
Bank loans and overdrafts | 23,438 |  | 17,737
Trade creditors | 1,692 |  | 489
Taxation and social security | 80,002 |  | 39,608
Other creditors | 76,062 |  | 68,816
| 181,194 |  | 126,650

#### 6. Creditors: amounts falling due after more than one year

| 2026 |  | 2025
| £ |  | £
Bank loans | 19,141 |  | 37,898

#### 7. Related party transactions

Director 1
At 1 March 2025 the balance owed by the director was £52,116. During the year £42,567 was advanced and £31,579 was repaid. The balance owed by the director at 28 February 2026 was £63,104.
At 1 March 2024 the balance owed by the director was £48,084. During the year £36,929 was advanced and £32,897 was repaid. The balance owed by the director at 28 February 2025 was £52,116.
Director 2
At 1 March 2025 the balance owed by the director was £67,465. During the year £40,683 was advanced and £32,178 was repaid. The balance owed by the director at 28 February 2026 was £75,970.
At 1 March 2024 the balance owed by the director was £61,220. During the year £42,505 was advanced and £36,260 was repaid. The balance owed by the director at 28 February 2025 was £67,465.
Director 3
At 1 March 2025 the balance owed by the director was £19,792. During the year £43,009 was advanced and £32,051 was repaid. The balance owed by the director at 28 February 2026 was £31,350.
At 1 March 2024 the balance owed by the director was £22,168. During the year £31,381 was advanced and £33,757 was repaid. The balance owed by the director at 28 February 2025 was £19,792.