Digging Deeper Today Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 07690900

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		75,805		77,673

			75,805		77,673
CURRENT ASSETS
Debtors	5	654,118		680,434
Cash at bank and in hand		7,190		2,779

		661,308		683,213
Creditors: Amounts Falling Due Within One Year	6	(534,005 )		(551,407 )

NET CURRENT ASSETS (LIABILITIES)			127,303		131,806

TOTAL ASSETS LESS CURRENT LIABILITIES			203,108		209,479

NET ASSETS			203,108		209,479

CAPITAL AND RESERVES
Called up share capital	7		5		5
Profit and Loss Account			203,103		209,474

SHAREHOLDERS' FUNDS			203,108		209,479

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Digging Deeper Today Ltd

Balance Sheet (continued)

As At 31 August 2025

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

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

The director acknowledges his 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr M Barnaby

Director

05/08/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Digging Deeper Today Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07690900 . The registered office is 29 Courtenay Road, Keynsham, Bristol, BS31 1JU.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	2% on cost per annum
Fixtures & Fittings	25% straight line
Computer Equipment	25% straight line

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

4. Tangible Assets

	Land & Property
	Freehold	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 September 2024	93,405	4,595	3,424	101,424

As at 31 August 2025	93,405	4,595	3,424	101,424

Depreciation
As at 1 September 2024	15,732	4,595	3,424	23,751
Provided during the period	1,868	-	-	1,868

As at 31 August 2025	17,600	4,595	3,424	25,619

...CONTINUED

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Digging Deeper Today Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

Net Book Value
As at 31 August 2025	75,805	-	-	75,805

As at 1 September 2024	77,673	-	-	77,673

5. Debtors

	2025	2024
	£	£
Due within one year
VAT	858	51,375
Loan to Our Home Ltd	93,510	84,309
Loan to SA Operations Ltd	59,750	44,750

	154,118	180,434
Due after more than one year
Other debtors	500,000	500,000

	654,118	680,434

Other debtors due after more than one year comprise a loan of £500,000 to Copper Beech Court Development Ltd and was advanced to provide funding for a residential buildling development undertaken by that company. The loan is secured by means of a charge over any present and future freehold/leasehold prroperties in which Copper Beech Court Development Ltd has an interest in.

The loan was due to be repaid within 12 months however this loan was restructured shortly after the year end and was repaid in full on 7th October 2025 along with the first years interest of £60,000. The remaining interest together with an exit fee has now been secured on an alternative assets and will be repaid once the housing development, which secured the original loan, has been completed.

Interest will be paid on this loan at a rate of 12%.

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Other creditors	534,005	549,406
Taxation and social security	-	2,001

	534,005	551,407

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	5	5

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Digging Deeper Today Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

8. Directors Advances, Credits and Guarantees

Included within Creditors are the following loans from the director:

	As at 1 September 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 August 2025
	£	£	£	£	£
Mr Mark Barnaby	548,075	-	17,011	-	531,064

The above loan is unsecured, interest free and repayable as and when repayments of interest and capital are receiived under the loan facilty advanced to (Copper Beech Court Development Ltd) and referred to in the other debtors in note 5.

9. Related Party Transactions

Our Home Ltd

The above company is controlled by Mr M K barnaby who is also a Director and controlling sharholder in Digging Deeper Today Ltd.

At the year end the company was owed a sum of £84,308 by Our Home Ltd (2023 - £74,308)

SA Operations Ltd

The above company is controlled by Mr M K barnaby who is also a Director and controlling shareholder in Digging Deeper Today Ltd.

During the year the company received rental income from the above comoany totalling £15,000 ( 2023 - £12,000) At the year end the company was owed a sum of £44,750 due from SA Operations Ltd (2023 -£44,750)

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