Digby Limited Accounts






Digby Limited

	Company No. 12312134
		Information for Filing with The Registrar
		30 April 2026

The Director presents her report and the accounts for the year ended 30 April 2026.

Principal activities
The principal activity of the company during the year under review was cafe and catering services.




Director

The Director who served at any time during the year was as follows:

V. Reichelt









































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

V. Reichelt
Director
06 August 2026

at	30 April 2026
Company No.		12312134	Notes	2026	2025
				£	£
Fixed assets

	Tangible assets		5	1,252	513


				1,252	513
Current assets
	Stocks		6	2,185	1,500
	Debtors		7	919	1,548

	Cash at bank and in hand			5,558	4,594
				8,662	7,642
Creditors: Amount falling due within one year			8	(34,123)	(15,200)
Net current liabilities				(25,461)	(7,558)
Total assets less current liabilities				(24,209)	(7,045)
Creditors: Amounts falling due after more than one year			9	(12,230)	(16,230)



Net liabilities				(36,439)	(23,275)

Capital and reserves
	Called up share capital			2	2



	Profit and loss account		11	(36,441)	(23,277)

Total equity				(36,439)	(23,275)



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

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.

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 Companies Act 2006 with respect to accounting records and the preparation of accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 06 August 2026 and signed on its behalf by:
V. Reichelt
Director
06 August 2026

for the year ended 30 April 2026

General information

Digby Limited is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 12312134

Its registered office is:

169 Denton Avenue

Grantham

NG31 7JQ

The accounts have been prepared in accordance and comply with FRS 102 and Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Revenue recognition

Turnover represents the fair value of consideration receivable for goods and services supplied in the ordinary course of business, net of value added tax and trade discounts.

Revenue is recognised when the company satisfies its performance obligations by transferring control of goods or services to customers. For café sales, this occurs at the point food and beverages are supplied to the customer. For catering services, revenue is recognised when the catering services have been provided in accordance with the terms of the contract, which is typically upon delivery of the catering order or completion of the event.

The company's contracts with customers generally contain a single performance obligation. Payment is normally received at the point of sale or shortly after completion of the catering service. As the period between the transfer of goods or services and payment is generally less than one year, no adjustment is made for the effects of a financing component.

No significant judgements are required in determining the timing of satisfaction of performance obligations, and there are no material contract assets or contract liabilities at the reporting date.

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:

Furniture, fittings and equipment

33.3% straight line

Leased assets

The company has considered the requirements of Section 20 of FRS 102 in respect of lease arrangements.

During the year, the company did not enter into any leasing arrangements and did not hold any assets or liabilities arising from finance or operating leases. Accordingly, no lease assets, lease liabilities, lease commitments or lease expenses have been recognised in the financial statements.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.

When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of inventories recognised as an expense in the period in which the reversal occurs.

Work in progress is reflected in the accounts on a contract by contract basis by recording revenue and related costs as contract activity progresses.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Provisions

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the balance sheet.

3	Employees
			2026	2025
			Number	Number
		The average monthly number of employees (including directors) during the year was:	15	12

4	Taxation
		(a) Tax on profit on ordinary activities	2026
		The tax charge is made up as follows:	£
		UK corporation tax










		(b) Factors affecting the total tax charge for the period
		The tax assessed for the year is higher than the standard rate of corporation tax in the UK. The differences are reconciled below:
		Higher	2026	2025
		2501	£	£
		Profit on ordinary activities before tax	(13,164)	2,279

		Standard rate of corporation tax in the United Kingdom	19%	19%

		Profit on ordinary activities multiplied by standard rate of corporation tax in the United Kingdom	(2,501)	433
		Expenses not deductible for tax purposes	2,501	(433)

5	Tangible fixed assets
			Fixtures, fittings and equipment	Total
			£	£
		Cost or revaluation
		At 1 May 2025	623	623
		Additions	1,210	1,210



		At 30 April 2026	1,833	1,833
		Depreciation
		At 1 May 2025	110	110
		Charge for the year	471	471



		At 30 April 2026	581	581
		Net book values
		At 30 April 2026	1,252	1,252
		At 30 April 2025	513	513

6	Stocks
			2026	2025
			£	£


		Finished goods	2,185	1,500
			2,185	1,500

7	Debtors
			2026	2025
			£	£
		Trade debtors	86	798






		Prepayments and accrued income	833	750
			919	1,548

8	Creditors:
		amounts falling due within one year
			2026	2025
			£	£




		Trade creditors	11,010	3,011

		Taxes and social security	8,990	4,162
		Loans from directors	12,086	6,875

		Accruals and deferred income	2,037	1,152
			34,123	15,200

9	Creditors:
		amounts falling due after more than one year
			2026	2025
			£	£






		Other creditors	12,230	16,230

			12,230	16,230

Share Capital

2 Ordinary Shares, allocated, called up and fully paid.

Reserves

Profit and loss account - includes all current and prior period retained profits and losses.