REGISTERED NUMBER: 04533447 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

DIGI-PRODUCTS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

D Boyland

Mrs A Boyland

SECRETARY:

D Boyland

REGISTERED OFFICE:

Burton Mere

Coast Road

Burton Bradstock

Bridport

Dorset

DT6 4RN

REGISTERED NUMBER:

04533447 (England and Wales)

ACCOUNTANTS:

Durrants, Chartered Accountants

24 Wellington Business Park

Dukes Ride

Crowthorne

Berkshire

RG45 6LS

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

32,057

40,638

32,057

40,638

CURRENT ASSETS

Debtors

6

(376

)

139,471

Cash at bank

1,013,010

537,262

1,012,634

676,733

CREDITORS

Amounts falling due within one year

7

348,620

279,781

NET CURRENT ASSETS

664,014

396,952

TOTAL ASSETS LESS CURRENT LIABILITIES

696,071

437,590

CAPITAL AND RESERVES

Called up share capital

850

850

Retained earnings

695,221

436,740

SHAREHOLDERS' FUNDS

696,071

437,590

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 July 2026 and were signed on its behalf by:

D Boyland - Director

Mrs A Boyland - Director

1.	STATUTORY INFORMATION

Digi-Products Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2002, was amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses.

Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

Plant and machinery : 25% on a reducing balance basis.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 5 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 November 2024

and 31 October 2025

240,000

AMORTISATION

At 1 November 2024

and 31 October 2025

240,000

NET BOOK VALUE

At 31 October 2025

-

At 31 October 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 November 2024

66,080

Additions

39,797

Disposals

(49,196

)

At 31 October 2025

56,681

DEPRECIATION

At 1 November 2024

25,450

Charge for year

11,473

Eliminated on disposal

(12,299

)

At 31 October 2025

24,624

NET BOOK VALUE

At 31 October 2025

32,057

At 31 October 2024

40,630

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/10/25

31/10/24

£

£

Trade debtors

(14,466

)

134,763

Other debtors

14,090

4,708

(376

)

139,471

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/10/25

31/10/24

£

£

Taxation and social security

144,245

110,108

Other creditors

204,375

169,673

348,620

279,781

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 October 2025 and 31 October 2024:

31/10/25

31/10/24

£

£

D Boyland and Mrs A Boyland

Balance outstanding at start of year

(145,416

)

2,890,911

Amounts advanced

2,243

3,037,913

Amounts repaid

-

(6,074,240

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(143,173

)

(145,416

)

9.	ULTIMATE CONTROLLING PARTY

The controlling party is D Boyland.