REGISTERED NUMBER: 05663623 (England and Wales)

Financial Statements

for the Year Ended 31 March 2026

for

CMYUK Digital Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

J A R Price

R D East

C M Price

E East

REGISTERED OFFICE:

Building 329, Suite G4

Doncastle Road

Bracknell

Berkshire

RG12 8PE

REGISTERED NUMBER:

05663623 (England and Wales)

ACCOUNTANTS:

Wilson Partners Limited

Chancery House

30 St Johns Road

Woking

Surrey

GU21 7SA

FIXED ASSETS

Property, plant and equipment

5

202,875

352,356

CURRENT ASSETS

Inventories

1,013,175

1,036,411

Debtors

6

2,360,647

1,739,431

Cash at bank

433,955

171,833

3,807,777

2,947,675

CREDITORS

Amounts falling due within one year

7

(3,077,910

)

(2,756,455

)

NET CURRENT ASSETS

729,867

191,220

TOTAL ASSETS LESS CURRENT LIABILITIES

932,742

543,576

CREDITORS

Amounts falling due after more than one year

8

(507,181

)

(128,713

)

PROVISIONS FOR LIABILITIES

(2,356

)

(29,110

)

NET ASSETS

423,205

385,753

CAPITAL AND RESERVES

Called up share capital

200

200

Retained earnings

423,005

385,553

SHAREHOLDERS' FUNDS

423,205

385,753

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 July 2026 and were signed on its behalf by:

J A R Price - Director

1.	STATUTORY INFORMATION

CMYUK Digital Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

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

Tangible fixed assets

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

Improvements to property

-

Straight line over 3 years

Fixtures and fittings

-

33% on cost and 25% on cost

Computer equipment

-

33% on cost

Inventories

Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Inventories are stated at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Goods held on consignment are not recognised as assets in the balance sheet. Legal title to the consignment stock remains with the consignor. Inventories are only recognised in the company’s balance sheet and as cost of sales when the goods are purchased or consumed by the company.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Research and development

Expenditure on research and development is written off in the year in which it is incurred.

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.

Government grants

Government grants in relation to tangible fixed assets are credited to the profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 29 (2025 - 32 ) .

5.	PROPERTY, PLANT AND EQUIPMENT

Improvements

Fixtures

to

Plant and

and

Computer

property

machinery

fittings

equipment

Totals

£

£

£

£

£

Cost

At 1 April 2025

and 31 March 2026

225,533

11,500

672,946

45,556

955,535

Depreciation

At 1 April 2025

221,874

4,217

337,472

39,616

603,179

Charge for year

3,659

2,300

137,884

5,638

149,481

At 31 March 2026

225,533

6,517

475,356

45,254

752,660

Net book value

At 31 March 2026

-

4,983

197,590

302

202,875

At 31 March 2025

3,659

7,283

335,474

5,940

352,356

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/26

31/3/25

£

£

Trade debtors

1,325,692

1,466,540

Other debtors

1,034,955

272,891

2,360,647

1,739,431

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/26

31/3/25

£

£

Bank loans and overdrafts

98,893

48,949

Hire purchase contracts (see note 9)

73,172

143,632

Trade creditors

1,896,682

1,551,473

Taxation and social security

321,407

317,263

Other creditors

687,756

695,138

3,077,910

2,756,455

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/3/26

31/3/25

£

£

Bank loans

451,640

-

Hire purchase contracts (see note 9)

55,541

128,713

507,181

128,713

9.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

31/3/26

31/3/25

£

£

Gross obligations repayable:

Within one year

81,258

161,840

Between one and five years

57,975

139,234

139,233

301,074

Finance charges repayable:

Within one year

8,086

18,208

Between one and five years

2,434

10,521

10,520

28,729

Net obligations repayable:

Within one year

73,172

143,632

Between one and five years

55,541

128,713

128,713

272,345

Non-cancellable

operating leases

31/3/26

31/3/25

£

£

Within one year

117,426

161,840

Between one and five years

154,047

139,234

271,473

301,074

10.	SECURED DEBTS

Obligations under finance leases and hire purchase contracts are secured by related assets.

Invoice finance borrowings and bank loans are secured by fixed and floating charges over the assets of the company.

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

One of the company's directors owed £26,063 (2025: £25,111) to the company at the end of the period. The maximum overdrawn amount during the year was £26,063. The loan is unsecured and repayable on demand. Interest has been charged by the company on the loan at 3.75% p.a. and amounted to £952 (2025: £556).

12.	RELATED PARTY DISCLOSURES

During the year CMYUK Digital Limited provided working capital funding of £505,000 (2025 received back: £250,00) to CMYUK Limited, a company related by virtue of common control. In addition, CMYUK Digital Limited recharged costs of £807,823 (2025: £766,501) and made purchases of £75,753 (2025: £68,398) to/from CMYUK Limited.

At the year end CMYUK Limited owed the company £555,000 (2025: £50,000) on the working capital funding and owed £155,831 (2024: £136,975) on its trading activities.

During the year CMYUK Digital Limited provided working capital funding of £185,000 (2025: £73,000) to UFabrik Ltd a company related by virtue of common control. In addition, CMYUK Digital Ltd recharged costs of £9,238 (2025: £3,125) and made purchases of £381,090 (2025: nil) to/from UFabrik Ltd.

At the year end UFabrik Ltd owed the company £268,000 (2025: £83,000) on the working capital funding and CMYUK Digital Ltd owed UFabrik Ltd £251,421 (2025: nil) on its trading activities.

During the year CMYUK Digital Limited received consultancy services from Luna Consulting Inc. of £631,903 (2025: £nil), a company related by virtue of a common director.

13.	ULTIMATE CONTROLLING PARTY

The directors consider that the ultimate controlling party is the board of directors.