Digitek Computer Products UK Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 05437596

Digitek Computer Products UK Limited

Filleted Unaudited Financial Statements

31 December 2025

Digitek Computer Products UK Limited

Financial Statements

Year ended 31 December 2025

Contents	Page

Officers and professional advisers	1

Directors' report	2

Report to the board of directors on the preparation of the unaudited statutory financial statements	3

Statement of financial position	4

Notes to the financial statements	6

Digitek Computer Products UK Limited

Officers and Professional Advisers

The board of directors	Mr P Martorana
	Mr SJ Lane

Registered office	Swinfens Yard
	10 London House
	High Street
	Stony Stratford
	Milton Keynes
	United Kingdom
	MK11 1SY

Accountants	Bailhache Linton LLP
	Accountants
	Bourne House
	475 Godstone Road
	Whyteleafe
	Surrey
	CR3 0BL

Digitek Computer Products UK Limited

Directors' Report

Year ended 31 December 2025

The directors present their report and the unaudited financial statements of the company for the year ended 31 December 2025 .

Directors

The directors who served the company during the year were as follows:

Mr P Martorana
Mr SJ Lane

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

This report was approved by the board of directors on 29 July 2026 and signed on behalf of the board by:

Mr SJ Lane

Director

Registered office:

Swinfens Yard

10 London House

High Street

Stony Stratford

Milton Keynes

United Kingdom

MK11 1SY

Digitek Computer Products UK Limited

Report to the Board of Directors on the Preparation of the Unaudited Statutory Financial Statements of Digitek Computer Products UK Limited

Year ended 31 December 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Digitek Computer Products UK Limited for the year ended 31 December 2025, which comprise the statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html. Our work has been undertaken in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf.

Bailhache Linton LLP Accountants

Bourne House 475 Godstone Road Whyteleafe Surrey CR3 0BL

29 July 2026

Digitek Computer Products UK Limited

Statement of Financial Position

31 December 2025

	2025	2024
Note	£	£

Fixed assets

Tangible assets	5	55,677	38,154

Current assets

Debtors	6	2,231	6,846
Cash at bank and in hand		22,062	31,047
		----------	----------
		24,293	37,893

Creditors: amounts falling due within one year	7	25,864	63,486
		----------	----------
Net current liabilities		1,571	25,593
		----------	----------
Total assets less current liabilities		54,106	12,561

Creditors: amounts falling due after more than one year	8	39,236	–

Provisions	( 5,357)	( 5,305)
	----------	----------
Net assets	20,227	17,866
	----------	----------

Capital and reserves

Called up share capital	1,000	1,000
Profit and loss account	19,227	16,866
	----------	----------
Shareholders funds	20,227	17,866
	----------	----------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

Digitek Computer Products UK Limited

Statement of Financial Position (continued)

31 December 2025

For the year ending 31 December 2025 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 year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 29 July 2026 , and are signed on behalf of the board by:

Mr SJ Lane

Director

Company registration number: 05437596

Digitek Computer Products UK Limited

Notes to the Financial Statements

Year ended 31 December 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Swinfens Yard, 10 London House, High Street, Stony Stratford, Milton Keynes, MK11 1SY, United Kingdom.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of discounts and of Value Added Tax. Revenue from the sale of services is recognised when the amount of revenue can be measured reliably, it is probable that the associated economic benefits will flow to the entity, and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Foreign currencies

Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Motor vehicles	-	25% reducing balance
Equipment	-	33% straight line

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 4 (2024: 5 ).

5. Tangible assets

	Motor vehicles	Equipment	Total
	£	£	£
Cost
At 1 January 2025	75,395	10,968	86,363
Additions	62,924	–	62,924
Disposals	( 75,395)	–	( 75,395)
	----------	----------	----------
At 31 December 2025	62,924	10,968	73,892
	----------	----------	----------
Depreciation
At 1 January 2025	39,170	9,039	48,209
Charge for the year	13,148	1,310	14,458
Disposals	( 44,452)	–	( 44,452)
	----------	----------	----------
At 31 December 2025	7,866	10,349	18,215
	----------	----------	----------
Carrying amount
At 31 December 2025	55,058	619	55,677
	----------	----------	----------
At 31 December 2024	36,225	1,929	38,154
	----------	----------	----------

Finance leases and hire purchase contracts

Included within the carrying value of tangible assets are the following amounts relating to assets held under finance leases or hire purchase agreements:

	Motor vehicles
	£
At 31 December 2025	55,059
	----------
At 31 December 2024	36,225
	----------

6. Debtors

	2025	2024
	£	£
Trade debtors	491	1,203
Other debtors	1,740	5,643
	--------	--------
	2,231	6,846
	--------	--------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	706	171
Corporation tax	1,155	4,893
Social security and other taxes	9,756	9,087
Other creditors	14,247	49,335
	----------	----------
	25,864	63,486
	----------	----------

8. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Other creditors	39,236	–
	----------	-----

9. Finance leases and hire purchase contracts

The total future minimum lease payments under finance leases and hire purchase contracts are as follows:

	2025	2024
	£	£
Not later than 1 year	10,019	45,325
Later than 1 year and not later than 5 years	39,236	–
	----------	----------
	49,255	45,325
	----------	----------

10. Other financial commitments

The company had commitments contracted but not provided for in the financial statements totalling £27,537 (2024: £26,364).