REGISTERED NUMBER: 12182801 (England and Wales)

Unaudited Financial Statements

for the Year Ended

31 October 2025

for

DigitalKOG Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S Ormand

M Giscombe

M Tinnion

M Allen

REGISTERED OFFICE:

The Cutting Room

Thornes Lane Wharf

Wakefield

West Yorkshire

WF1 5RL

REGISTERED NUMBER:

12182801 (England and Wales)

ACCOUNTANTS:

Equate Limited

Chartered Certified Accountants

The Hive Wakefield

142 Thornes Lane

Wakefield

West Yorkshire

WF2 7RE

FIXED ASSETS

Tangible assets

4

9,300

3,065

CURRENT ASSETS

Debtors

5

305,161

480,121

Cash at bank and in hand

768,890

500,320

1,074,051

980,441

CREDITORS

Amounts falling due within one year

6

282,415

278,642

NET CURRENT ASSETS

791,636

701,799

TOTAL ASSETS LESS CURRENT LIABILITIES

800,936

704,864

PROVISIONS FOR LIABILITIES

321

766

NET ASSETS

800,615

704,098

CAPITAL AND RESERVES

Called up share capital

10

10

Retained earnings

800,605

704,088

800,615

704,098

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:

S Ormand - Director

1.	STATUTORY INFORMATION

DigitalKOG 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, net of discounts and value added taxes. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

20% on cost

Computer equipment

-

33% on cost

Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 26 (2024 - 26 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 November 2024

5,748

27,378

33,126

Additions

8,334

2,389

10,723

Disposals

-

(2,913

)

(2,913

)

At 31 October 2025

14,082

26,854

40,936

DEPRECIATION

At 1 November 2024

4,621

25,440

30,061

Charge for year

2,293

2,195

4,488

Eliminated on disposal

-

(2,913

)

(2,913

)

At 31 October 2025

6,914

24,722

31,636

NET BOOK VALUE

At 31 October 2025

7,168

2,132

9,300

At 31 October 2024

1,127

1,938

3,065

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade debtors

238,019

264,775

Other debtors

52,199

202,199

Prepayments and accrued income

14,943

13,147

305,161

480,121

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade creditors

3,545

5,182

Tax

113,574

180,715

Social security and other taxes

17,389

10,768

VAT

76,750

73,593

Other creditors

327

327

Directors' current accounts

62,000

-

Accruals and deferred income

8,830

8,057

282,415

278,642

7.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.10.25

31.10.24

£

£

Within one year

53,672

61,476

Between one and five years

80,120

133,081

133,792

194,557

8.	RELATED PARTY DISCLOSURES

During the year a loan was advanced to The Conservatory Outlet Limited a company with a mutual director. The loan is repayable on demand and non interest bearing.

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is S Ormand.