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# DIGI SPHERE INNOVATIONS LTD

## Company Registration Number:
15749512 (England and Wales)

## Unaudited statutory accounts for the year ended 31 May 2025

## Period of accounts

## Start date: 29 May 2024

## End date: 31 May 2025

# DIGI SPHERE INNOVATIONS LTD

## Contents of the Financial Statements

for the Period Ended 31 May 2025

Profit and loss |
Balance sheet |
Additional notes |
Balance sheet notes |

# DIGI SPHERE INNOVATIONS LTD

## Profit And Loss Account

for the Period Ended 31 May 2025

| 2025
--- | ---
| £
Turnover: | 59,360 |
Cost of sales: | ( 38,538 ) |
Gross profit(or loss): | 20,822
Distribution costs: | 0 |
Administrative expenses: | ( 1,467 ) |
Other operating income: | 0 |
Operating profit(or loss): | 19,355
Interest receivable and similar income: | 0 |
Interest payable and similar charges: | 0 |
Profit(or loss) before tax: | 19,355
Tax: | ( 3,677 ) |
Profit(or loss) for the financial year: | 15,678

# DIGI SPHERE INNOVATIONS LTD

## Balance sheet

As at 31 May 2025

| Notes | 2025
--- | --- | ---
|  | £
Called up share capital not paid: |  | 0 |
Fixed assets
Intangible assets: | 3 | 2,079 |
Tangible assets: | 4 | 1,455 |
Investments: |  | 0 |
Total fixed assets: |  | 3,534
Current assets
Stocks: | 5 | 165 |
Debtors: | 6 | 22,285 |
Cash at bank and in hand: |  | 73,120 |
Investments: | 7 | 284,638 |
Total current assets: |  | 380,208
Prepayments and accrued income: |  | 11,230 |
Creditors: amounts falling due within one year: | 8 | ( 11,405 ) |
Net current assets (liabilities): |  | 380,033
Total assets less current liabilities: |  | 383,567
Creditors: amounts falling due after more than one year: |  | 0 |
Provision for liabilities: |  | 0 |
Accruals and deferred income: |  | 0 |
Total net assets (liabilities): |  | 383,567
Capital and reserves
Called up share capital: |  | 1 |
Share premium account: |  | 0 |
Other reserves: |  | 367,888 |
Profit and loss account: |  | 15,678 |
Total Shareholders' funds: |  | 383,567

The notes form part of these financial statements

# DIGI SPHERE INNOVATIONS LTD

## Balance sheet statements

For the year ending 31 May 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

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

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

This report was approved by the board of directors on 1 June 2025
and signed on behalf of the board by:

Name: Sevastiyana Todorova
Status: Director

The notes form part of these financial statements

# DIGI SPHERE INNOVATIONS LTD

## Notes to the Financial Statements

for the Period Ended 31 May 2025

- ## 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

  Turnover policy

  Revenue represents the fair value of consideration received or receivable for services provided during the financial year, excluding Value Added Tax and other sales taxes. Revenue is recognised when the performance obligations under customer contracts have been satisfied and the economic benefits are expected to flow to the Company.

  Tangible fixed assets depreciation policy

  Tangible fixed assets are stated at cost less accumulated depreciation and impairment losses. Depreciation is calculated using the straight-line method over the estimated useful lives of the respective assets.

  Intangible fixed assets amortisation policy

  Intangible assets comprise software and other intellectual property acquired by the Company. They are measured at cost less accumulated amortisation and impairment losses. Amortisation is charged on a straight-line basis over the estimated useful economic lives of the assets.

# DIGI SPHERE INNOVATIONS LTD

## Notes to the Financial Statements

for the Period Ended 31 May 2025

- ## 2. Employees

  | 2025
  --- | ---
  Average number of employees during the period | 5 |

# DIGI SPHERE INNOVATIONS LTD

## Notes to the Financial Statements

for the Period Ended 31 May 2025

## 3. Intangible assets

| Goodwill | Other | Total
--- | --- | --- | ---
Cost | £ | £ | £
Additions | 0 | 2,079 | 2,079
Disposals | 0 | 0 | 0
Revaluations | 0 | 0 | 0
Transfers | 0 | 0 | 0
At 31 May 2025 | 0 | 2,079 | 2,079
Amortisation |  |  |
Charge for year | 0 | 0 | 0
On disposals | 0 | 0 | 0
Other adjustments | 0 | 0 | 0
At 31 May 2025 | 0 | 0 | 0
Net book value |  |  |
At 31 May 2025 | 0 | 2,079 | 2,079

# DIGI SPHERE INNOVATIONS LTD

## Notes to the Financial Statements

for the Period Ended 31 May 2025

## 4. Tangible assets

| Land & buildings | Plant & machinery | Fixtures & fittings | Office equipment | Motor vehicles | Total
--- | --- | --- | --- | --- | --- | ---
Cost | £ | £ | £ | £ | £ | £
Additions | 0 | 0 | 0 | 1,594 | 0 | 1,594
Disposals | 0 | 0 | 0 | 0 | 0 | 0
Revaluations | 0 | 0 | 0 | 0 | 0 | 0
Transfers | 0 | 0 | 0 | 0 | 0 | 0
At 31 May 2025 | 0 | 0 | 0 | 1,594 | 0 | 1,594
Depreciation |  |  |  |  |  |
Charge for year | 0 | 0 | 0 | 139 | 0 | 139
On disposals | 0 | 0 | 0 | 0 | 0 | 0
Other adjustments | 0 | 0 | 0 | 0 | 0 | 0
At 31 May 2025 | 0 | 0 | 0 | 139 | 0 | 139
Net book value |  |  |  |  |  |
At 31 May 2025 | 0 | 0 | 0 | 1,455 | 0 | 1,455

# DIGI SPHERE INNOVATIONS LTD

## Notes to the Financial Statements

for the Period Ended 31 May 2025

## 5. Stocks

| 2025
--- | ---
| £
Stocks | 165 |
Total | 165

# DIGI SPHERE INNOVATIONS LTD

## Notes to the Financial Statements

for the Period Ended 31 May 2025

## 6. Debtors

| 2025
--- | ---
| £
Trade debtors | 22,285 |
Prepayments and accrued income | 0 |
Other debtors | 0 |
Total | 22,285
Debtors due after more than one year: | 0 |

# DIGI SPHERE INNOVATIONS LTD

## Notes to the Financial Statements

for the Period Ended 31 May 2025

## 7. Current assets investments note

Creditors falling due within one year comprise trade creditors and corporation tax. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost. The corporation tax provision represents amounts expected to be paid using tax rates enacted at the reporting date.

# DIGI SPHERE INNOVATIONS LTD

## Notes to the Financial Statements

for the Period Ended 31 May 2025

## 8. Creditors: amounts falling due within one year note

| 2025
--- | ---
| £
Bank loans and overdrafts | 0 |
Amounts due under finance leases and hire purchase contracts | 0 |
Trade creditors | 11,405 |
Taxation and social security | 0 |
Accruals and deferred income | 0 |
Other creditors | 0 |
Total | 11,405