Warp Digital Entertainment Limited

Warp Digital Entertainment Limited
Statement of Financial Position
As at 30 April 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	15,582	23,506
Investments	4	100	100
		15,682	23,606
Current assets
Debtors	5	306,436	307,973
Cash at bank and in hand		7,666	12,229
		314,102	320,202
Creditors: amount falling due within one year	6	(329,052)	(390,535)
Net current assets		(14,950)	(70,333)

Total assets less current liabilities		732	(46,727)
Net assets		732	(46,727)

Capital and reserves
Called up share capital		100	100
Profit and loss account		632	(46,827)
Shareholders' funds		732	(46,727)

For the year ended 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The financial statements were approved by the board of directors on 11 August 2026 and were signed on its behalf by:

-------------------------------
Richard Turner
Director

Warp Digital Entertainment Limited
Notes to the Financial Statements
For the year ended 30 April 2026

General Information

Warp Digital Entertainment Limited is a private company, limited by shares, registered in England and Wales, registration number 08851354, registration address Unit 14, Princeton Mews, 167 London Road, Kingston Upon Thames, KT2 6PT.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Foreign currencies

Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Computer Equipment	33% Straight Line
Fixtures and Fittings	25% Reducing Balance

Fixed asset investments

Fixed asset investments are stated at cost less provision for any permanent diminution in value.

2.	Average number of employees Average number of employees during the year was 12 (2025 : 16).

Tangible fixed assets

Cost or valuation	Fixtures and Fittings	Computer Equipment	Total
	£	£	£
At 01 May 2025	36,285	112,759	149,044
Additions	-	-	-
Disposals	-	-	-
At 30 April 2026	36,285	112,759	149,044
Depreciation
At 01 May 2025	28,690	96,848	125,538
Charge for year	2,011	5,913	7,924
On disposals	-	-	-
At 30 April 2026	30,701	102,761	133,462
Net book values
Closing balance as at 30 April 2026	5,584	9,998	15,582
Opening balance as at 01 May 2025	7,595	15,911	23,506

Investments

Cost	Other investments other than loans	Total
	£	£
At 01 May 2025	100	100
Additions	-	-
Disposals	-	-
At 30 April 2026	100	100

Debtors: amounts falling due within one year

	2026 £	2025 £
Trade Debtors	261,218	244,016
VAT	0	10,058
	261,218	254,074

Debtors: amounts falling due after one year

	2026 £	2025 £
Other Debtors	0	4,931
Directors Loan Account 3	45,218	48,968
	45,218	53,899

Creditors: amount falling due within one year

	2026 £	2025 £
Trade Creditors	296,766	10,690
Bank Loans & Overdrafts	2,755	12,500
PAYE & Social Security	6,410	11,912
Accrued Expenses	0	338,108
Other Creditors	2,400	0
Pension Control Account	3,939	12,617
Amounts Owed to Inter-company	34	0
Directors Loan Account 1	3,808	4,708
VAT	12,940	0
	329,052	390,535


Registered Number: 08851354
England and Wales
WARP DIGITAL ENTERTAINMENT LIMITED

Amended Unaudited Financial Statements

Period of accounts Start date: 01 May 2025 End date: 30 April 2026