REGISTERED NUMBER: 07072487 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2025

FOR

DIGURU LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J K Elliott

R M Harwood

A M Marszal

C Elliott

L T Willett

REGISTERED OFFICE:

13 - 17 Hursley Road

Chandlers Ford

Eastleigh

Hampshire

SO53 2FW

REGISTERED NUMBER:

07072487 (England and Wales)

ACCOUNTANTS:

Underwood Barron LLP

Monks Brook House

13 - 17 Hursley Road

Chandlers Ford

Eastleigh

Hampshire

SO53 2FW

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

63,599

45,921

63,599

45,921

CURRENT ASSETS

Stocks

103,660

124,271

Debtors

6

293,229

266,802

Cash at bank

261,973

298,418

658,862

689,491

CREDITORS

Amounts falling due within one year

7

225,142

298,818

NET CURRENT ASSETS

433,720

390,673

TOTAL ASSETS LESS CURRENT LIABILITIES

497,319

436,594

CREDITORS

Amounts falling due after more than one year

8

(19,142

)

-

PROVISIONS FOR LIABILITIES

(14,250

)

(9,177

)

NET ASSETS

463,927

427,417

CAPITAL AND RESERVES

Called up share capital

102,000

102,000

Share premium

3,500

3,500

Retained earnings

358,427

321,917

SHAREHOLDERS' FUNDS

463,927

427,417

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 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 4th August 2026 and were signed on its behalf by:

L T Willett - Director

1.	STATUTORY INFORMATION

Diguru 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 represents income recieved from the company's principal activity, excluding value added tax.

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.

Customer database are being amortised evenly over their estimated useful life of three years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

33% on cost, 25% on reducing balance and 25% on cost

Stocks

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

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 13 (2024 - 14 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1st January 2025

and 31st December 2025

15,625

AMORTISATION

At 1st January 2025

and 31st December 2025

15,625

NET BOOK VALUE

At 31st December 2025

-

At 31st December 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st January 2025

574,179

Additions

47,907

Disposals

(16,418

)

At 31st December 2025

605,668

DEPRECIATION

At 1st January 2025

528,258

Charge for year

30,229

Eliminated on disposal

(16,418

)

At 31st December 2025

542,069

NET BOOK VALUE

At 31st December 2025

63,599

At 31st December 2024

45,921

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

Additions

28,713

At 31st December 2025

28,713

DEPRECIATION

Charge for year

5,408

At 31st December 2025

5,408

NET BOOK VALUE

At 31st December 2025

23,305

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

259,446

221,874

Other debtors

33,783

44,928

293,229

266,802

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans and overdrafts

-

40,104

Hire purchase contracts

5,743

-

Trade creditors

109,312

133,992

Taxation and social security

97,425

118,030

Other creditors

12,662

6,692

225,142

298,818

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Hire purchase contracts

19,142

-

9.	SECURED DEBTS

The following secured debts are included within creditors:

31.12.25

31.12.24

£

£

Hire purchase contracts

24,885

-

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

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

31.12.25

31.12.24

£

£

R M Harwood

Balance outstanding at start of year

-

137

Amounts advanced

5

-

Amounts repaid

-

(137

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

5

-

A M Marszal

Balance outstanding at start of year

-

174

Amounts repaid

-

(174

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

-

L T Willett

Balance outstanding at start of year

-

270

Amounts advanced

4

-

Amounts repaid

-

(270

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

4

-

C Elliott

Balance outstanding at start of year

-

119

Amounts repaid

-

(119

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

-

The terms agreed are the loans are payable on demand and interest is charged on the advances at the official rate where the balance exceeds £10,000 at any time during the year.

11.	ULTIMATE CONTROLLING PARTY

The company is controlled by J K Elliott by virtue of his directorship and holding 51% of the share capital.