REGISTRAR
Company registration number 12077514 (England and Wales)
DIGITAL TAKUMI LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
REGISTRAR
DIGITAL TAKUMI LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
REGISTRAR
DIGITAL TAKUMI LTD
BALANCE SHEET
AS AT 31 MARCH 2025
31 March 2025
- 1 -
31 March 2025
31 July 2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
47,733
2,210
Current assets
Debtors
4
332,688
60,874
Cash at bank and in hand
17,640
4,444
350,328
65,318
Creditors: amounts falling due within one year
5
(14,846)
(654)
Net current assets
335,482
64,664
Total assets less current liabilities
383,215
66,874
Creditors: amounts falling due after more than one year
6
(35,176)
-
0
Net assets
348,039
66,874
Capital and reserves
Called up share capital
7
100
100
Profit and loss reserves
347,939
66,774
Total equity
348,039
66,874

For the financial period ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 27 May 2026
C J Bradbury
Director
Company registration number 12077514 (England and Wales)
REGISTRAR
DIGITAL TAKUMI LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2025
- 2 -
1
Accounting policies
Company information

Digital Takumi Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Penrose House, 67 Hightown Road, Banbury, Oxfordshire, OX16 9BE.

1.1
Reporting period

These accounts are for the eight month period to 31 March 2025 such that the year end aligns with other group companies. The comparative results are for the twelve month period ended 31 July 2024. Therefore the 2024 figures may not be directly comparable.

1.2
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
25% straight line
Motor vehicles
25% reducing balance
1.5
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 current liabilities.

1.6
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

REGISTRAR
DIGITAL TAKUMI LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 3 -
1.7
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.8
Taxation

The tax expense represents the sum of the tax currently payable.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

1.9
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

2
Employees

The average monthly number of persons (including directors) employed by the company during the period was:

2025
2024
Number
Number
Total
1
3
REGISTRAR
DIGITAL TAKUMI LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 MARCH 2025
- 4 -
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 August 2024
4,826
Additions
50,344
At 31 March 2025
55,170
Depreciation and impairment
At 1 August 2024
2,616
Depreciation charged in the period
4,821
At 31 March 2025
7,437
Carrying amount
At 31 March 2025
47,733
At 31 July 2024
2,210
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Amounts owed by group undertakings
172,924
-
0
Other debtors
159,764
60,874
332,688
60,874
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
6,336
-
0
Taxation and social security
820
654
Other creditors
7,690
-
0
14,846
654
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Other creditors
35,176
-
0
REGISTRAR
DIGITAL TAKUMI LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 MARCH 2025
- 5 -
7
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
100
100
100
100
8
Related party transactions

In accordance with section 33.1A of FRS 102 disclosure is not given in these financial statements of transactions entered into between two or more members of the group, provided that any subsidiary which is party to the transaction is wholly owned by such a member.

9
Parent company

The ultimate controlling party of Digital Takumi Limited is Verdin Group Holdings Limited, a company registered in England and Wales, who owns 100% of the share capital.

The financial statements for Verdin Group Holdings Limited can be found on Companies House.

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