Shout Digital Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 06926402 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

SHOUT DIGITAL LIMITED

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTOR:

G G Boon

REGISTERED OFFICE:

Keel House

Garth Heads

Newcastle Upon Tyne

Tyne and Wear

NE1 2JE

REGISTERED NUMBER:

06926402 (England and Wales)

ACCOUNTANTS:

J.H. Greenwood & Company

Chartered Accountants

Ava Lodge

Castle Terrace

Berwick Upon Tweed

Northumberland

TD15 1NP

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Shout Digital Limited for the year ended 31 December 2025 which comprise the Profit and Loss Account, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Shout Digital Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Shout Digital Limited and state those matters that we have agreed to state to the director of Shout Digital Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Shout Digital Limited and its director for our work or for this report.

It is your duty to ensure that Shout Digital Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Shout Digital Limited. You consider that Shout Digital Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Shout Digital Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

J.H. Greenwood & Company

Chartered Accountants

Ava Lodge

Castle Terrace

Berwick Upon Tweed

Northumberland

TD15 1NP

16 July 2026

FIXED ASSETS

Tangible assets

4

176,562

217,389

CURRENT ASSETS

Debtors

5

1,116,516

1,041,865

Cash at bank

622,906

662,658

1,739,422

1,704,523

CREDITORS

Amounts falling due within one year

6

868,214

931,606

NET CURRENT ASSETS

871,208

772,917

TOTAL ASSETS LESS CURRENT
LIABILITIES

1,047,770

990,306

CREDITORS

Amounts falling due after more than one
year

7

(74,068

)

(90,992

)

PROVISIONS FOR LIABILITIES

(21,260

)

(26,557

)

NET ASSETS

952,442

872,757

CAPITAL AND RESERVES

Called up share capital

1,000

Share premium

149,250

Retained earnings

802,192

722,507

SHAREHOLDERS' FUNDS

952,442

872,757

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 16 July 2026 and were signed by:

G G Boon - Director

1.	STATUTORY INFORMATION

Shout Digital 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Hardware

-

Straight line over 3 years

Fixtures and fittings

-

20% on reducing balance

Software

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

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 31 (2024 - 39 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Short

and

leasehold

Hardware

fittings

£

COST

At 1 January 2025

12,033

471,323

146,992

Additions

-

30,765

-

At 31 December 2025

12,033

502,088

146,992

DEPRECIATION

At 1 January 2025

3,300

437,329

84,231

Charge for year

1,200

29,868

12,552

At 31 December 2025

4,500

467,197

96,783

NET BOOK VALUE

At 31 December 2025

7,533

34,891

50,209

At 31 December 2024

8,733

33,994

62,761

Motor

vehicles

Software

Totals

£

COST

At 1 January 2025

124,911

4,882

760,141

Additions

-

30,765

At 31 December 2025

124,911

4,882

790,906

DEPRECIATION

At 1 January 2025

13,010

4,882

542,752

Charge for year

27,972

-

71,592

At 31 December 2025

40,982

4,882

614,344

NET BOOK VALUE

At 31 December 2025

83,929

-

176,562

At 31 December 2024

111,901

-

217,389

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/12/25

31/12/24

£

Trade debtors

281,354

422,224

Amounts recoverable on contract

121,632

138,238

Other debtors

713,530

481,403

1,116,516

1,041,865

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/12/25

31/12/24

£

Hire purchase contracts

16,923

Trade creditors

11,103

27,942

Taxation and social security

265,523

261,157

Other creditors

574,665

625,584

868,214

931,606

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

31/12/25

31/12/24

£

Hire purchase contracts

74,068

90,992

Amounts falling due in more than five years:

Repayable by instalments

Hire purchase

74,068

90,992

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

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

31/12/25

31/12/24

£

G G Boon

Balance outstanding at start of year

(6,988

)

194,308

Amounts advanced

410,980

-

Amounts repaid

(201,296

)

(201,296

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

202,696

(6,988

)