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# DIGI SPHERE INNOVATIONS LTD

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

## Unaudited statutory accounts for the year ended 30 June 2026

## Period of accounts

## Start date: 1 June 2025

## End date: 30 June 2026

# DIGI SPHERE INNOVATIONS LTD

## Contents of the Financial Statements

for the Period Ended 30 June 2026

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

# DIGI SPHERE INNOVATIONS LTD

## Profit And Loss Account

for the Period Ended 30 June 2026

| 13 months to 30 June 2026 | 2025
--- | --- | ---
| £ | £
Turnover: | 87,365 | 59,360
Cost of sales: | ( 37,917 ) | ( 38,538 )
Gross profit(or loss): | 49,448 | 20,822
Distribution costs: | 0 | 0
Administrative expenses: | ( 2,952 ) | ( 1,467 )
Other operating income: | 0 | 0
Operating profit(or loss): | 46,496 | 19,355
Interest receivable and similar income: | 0 | 0
Interest payable and similar charges: | 0 | 0
Profit(or loss) before tax: | 46,496 | 19,355
Tax: | ( 8,834 ) | ( 3,677 )
Profit(or loss) for the financial year: | 37,662 | 15,678

# DIGI SPHERE INNOVATIONS LTD

## Balance sheet

As at 30 June 2026

| Notes | 13 months to 30 June 2026 | 2025
--- | --- | --- | ---
|  | £ | £
Called up share capital not paid: |  | 0 | 0
Fixed assets
Intangible assets: | 3 | 1,614 | 2,079
Tangible assets: | 4 | 1,125 | 1,455
Investments: |  | 0 | 0
Total fixed assets: |  | 2,739 | 3,534
Current assets
Stocks: | 5 | 165 | 165
Debtors: | 6 | 38,560 | 22,285
Cash at bank and in hand: |  | 130,650 | 73,120
Investments: | 7 | 367,985 | 284,638
Total current assets: |  | 537,360 | 380,208
Prepayments and accrued income: |  | 25,360 | 11,230
Creditors: amounts falling due within one year: | 8 | ( 9,803 ) | ( 11,405 )
Net current assets (liabilities): |  | 552,917 | 380,033
Total assets less current liabilities: |  | 555,656 | 383,567
Creditors: amounts falling due after more than one year: | 9 | ( 35,620 ) | 0
Provision for liabilities: |  | 0 |
Accruals and deferred income: |  | ( 2,568 ) |
Total net assets (liabilities): |  | 517,468 | 383,567
Capital and reserves
Called up share capital: |  | 38,500 | 1
Share premium account: |  | 0 | 0
Other reserves: |  | 425,629 | 367,888
Profit and loss account: |  | 53,339 | 15,678
Total Shareholders' funds: |  | 517,468 | 383,567

The notes form part of these financial statements

# DIGI SPHERE INNOVATIONS LTD

## Balance sheet statements

For the year ending 30 June 2026 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 July 2026
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 30 June 2026

- ## 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 receivable for services provided during the financial year, excluding Value Added Tax and trade discounts where applicable. Revenue is recognised when control of the services has transferred to customers and collection is considered probable.

  Tangible fixed assets depreciation policy

  Tangible Fixed AssetsProperty, plant and equipment are recorded at historical cost less accumulated depreciation and impairment losses. Depreciation is calculated on a straight-line basis over the estimated useful lives of the relevant assets.

  Intangible fixed assets amortisation policy

  Intangible AssetsIntangible assets are stated at cost less accumulated amortisation and any impairment losses. Amortisation is charged systematically over the estimated useful economic lives of the assets.

  Other accounting policies

  Cost of Sales: Cost of sales comprises all direct costs attributable to the delivery of services and products supplied during the reporting period. Administrative Expenses: Administrative expenses include operating costs incurred in managing the business, including office expenses, professional fees, depreciation and other overheads. Investments: Current investments are measured at cost or recoverable amount where appropriate and are reviewed regularly by management. Debtors: Trade and other debtors are recognized initially at transaction value less any provision for impairment where necessary. Cash and Cash Equivalents: Cash comprises balances held with financial institutions together with cash on hand that is available for immediate business use. Creditors: Creditors are recognized at the amount expected to be settled and include trade creditors, accrued expenses and other short-term obligations. Taxation: Corporation tax represents the estimated tax payable on taxable profits for the financial year in accordance with UK taxation legislation applicable at the reporting date.

# DIGI SPHERE INNOVATIONS LTD

## Notes to the Financial Statements

for the Period Ended 30 June 2026

- ## 2. Employees

  | 13 months to 30 June 2026 | 2025
  --- | --- | ---
  Average number of employees during the period | 6 | 5

# DIGI SPHERE INNOVATIONS LTD

## Notes to the Financial Statements

for the Period Ended 30 June 2026

## 3. Intangible assets

| Goodwill | Other | Total
--- | --- | --- | ---
Cost | £ | £ | £
At 1 June 2025 | 0 | 2,079 | 2,079
Additions | 0 | 0 | 0
Disposals | 0 | 0 | 0
Revaluations | 0 | 0 | 0
Transfers | 0 | 0 | 0
At 30 June 2026 | 0 | 2,079 | 2,079
Amortisation |  |  |
At 1 June 2025 | 0 | 0 | 0
Charge for year | 0 | 465 | 465
On disposals | 0 | 0 | 0
Other adjustments | 0 | 0 | 0
At 30 June 2026 | 0 | 465 | 465
Net book value |  |  |
At 30 June 2026 | 0 | 1,614 | 1,614
At 31 May 2025 | 0 | 2,079 | 2,079

# DIGI SPHERE INNOVATIONS LTD

## Notes to the Financial Statements

for the Period Ended 30 June 2026

## 4. Tangible assets

| Land & buildings | Plant & machinery | Fixtures & fittings | Office equipment | Motor vehicles | Total
--- | --- | --- | --- | --- | --- | ---
Cost | £ | £ | £ | £ | £ | £
At 1 June 2025 | 0 | 0 | 0 | 1,455 | 0 | 1,455
Additions | 0 | 0 | 0 | 0 | 0 | 0
Disposals | 0 | 0 | 0 | 0 | 0 | 0
Revaluations | 0 | 0 | 0 | 0 |  | 0
Transfers | 0 | 0 | 0 | 0 |  | 0
At 30 June 2026 | 0 | 0 | 0 | 1,455 | 0 | 1,455
Depreciation |  |  |  |  |  |
At 1 June 2025 | 0 | 0 | 0 | 0 | 0 | 0
Charge for year | 0 | 0 | 0 | 330 | 0 | 330
On disposals | 0 | 0 | 0 | 0 | 0 | 0
Other adjustments | 0 | 0 | 0 | 0 | 0 | 0
At 30 June 2026 | 0 | 0 | 0 | 330 | 0 | 330
Net book value |  |  |  |  |  |
At 30 June 2026 | 0 | 0 | 0 | 1,125 | 0 | 1,125
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 30 June 2026

## 5. Stocks

| 13 months to 30 June 2026 | 2025
--- | --- | ---
| £ | £
Stocks | 165 | 165
Payments on account | 0 | 0
Total | 165 | 165

# DIGI SPHERE INNOVATIONS LTD

## Notes to the Financial Statements

for the Period Ended 30 June 2026

## 6. Debtors

| 13 months to 30 June 2026 | 2025
--- | --- | ---
| £ | £
Trade debtors | 38,560 | 22,285
Prepayments and accrued income | 0 | 0
Other debtors | 0 | 0
Total | 38,560 | 22,285
Debtors due after more than one year: | 0 | 0

# DIGI SPHERE INNOVATIONS LTD

## Notes to the Financial Statements

for the Period Ended 30 June 2026

## 7. Current assets investments note

Current investments are measured at cost or recoverable amount where appropriate and are reviewed regularly by management. At the reporting date, current investments increased to £367,985 (2025: £284,638), demonstrating the Company's continued focus on maintaining a strong and diversified asset base.

# DIGI SPHERE INNOVATIONS LTD

## Notes to the Financial Statements

for the Period Ended 30 June 2026

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

| 13 months to 30 June 2026 | 2025
--- | --- | ---
| £ | £
Bank loans and overdrafts | 0 | 0
Amounts due under finance leases and hire purchase contracts | 0 | 0
Trade creditors | 969 | 7,728
Taxation and social security | 8,834 | 3,677
Accruals and deferred income |  | 0
Other creditors | 0 | 0
Total | 9,803 | 11,405

# DIGI SPHERE INNOVATIONS LTD

## Notes to the Financial Statements

for the Period Ended 30 June 2026

## 9. Creditors: amounts falling due after more than one year note

| 13 months to 30 June 2026 | 2025
--- | --- | ---
| £ | £
Other creditors | 35,620 | 0
Total | 35,620 | 0