Digital Office Holdings Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 05624762 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Digital Office Holdings Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs E A McPhillips

J J McPhillips

Mrs A E Chiavetta

J W McPhillips

SECRETARY:

J J McPhillips

REGISTERED OFFICE:

c/o Charnwood Accountants

The Point, Granite Way

Mountsorrel

Loughborough

Leicestershire

LE12 7TZ

REGISTERED NUMBER:

05624762 (England and Wales)

ACCOUNTANTS:

Charnwood Accountants & Business Advisors LLP

The Point

Granite Way

Mountsorrel

Loughborough

Leicestershire

LE12 7TZ

FIXED ASSETS

Tangible assets

4

1,206,837

1,223,530

Investments

5

736,834

736,784

1,943,671

1,960,314

CURRENT ASSETS

Debtors

6

686,589

743,541

Cash at bank

18,581

45,123

705,170

788,664

CREDITORS

Amounts falling due within one year

7

939,094

1,066,296

NET CURRENT LIABILITIES

(233,924

)

(277,632

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

1,709,747

1,682,682

CREDITORS

Amounts falling due after more than one
year

8

585,402

620,548

NET ASSETS

1,124,345

1,062,134

CAPITAL AND RESERVES

Called up share capital

15,900

Share premium

721,652

Retained earnings

386,793

324,582

1,124,345

1,062,134

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 directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 June 2026 and were signed on its behalf by:

J J McPhillips - Director

1.	STATUTORY INFORMATION

Digital Office Holdings 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.

Tangible fixed assets

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

Fixtures and fittings

-

10% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

and

property

fittings

Totals

£

COST

At 1 January 2025

and 31 December 2025

1,206,837

166,931

1,373,768

DEPRECIATION

At 1 January 2025

-

150,238

Charge for year

-

16,693

At 31 December 2025

-

166,931

NET BOOK VALUE

At 31 December 2025

1,206,837

-

1,206,837

At 31 December 2024

1,206,837

16,693

1,223,530

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 January 2025

736,784

Additions

50

At 31 December 2025

736,834

NET BOOK VALUE

At 31 December 2025

736,834

At 31 December 2024

736,784

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

Amounts owed by group undertakings

678,000

540,379

Directors' current accounts

8,589

203,162

686,589

743,541

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

Bank loans and overdrafts

35,017

Trade creditors

538

-

Amounts owed to group undertakings

698,885

834,225

VAT

3,863

5,093

Other creditors

130,557

122,268

Directors' current accounts

67,567

67,026

Accruals and deferred income

2,667

939,094

1,066,296

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

31.12.25

31.12.24

£

Bank loans - 1-2 years

36,131

Bank loans - 2-5 years

105,653

Bank loans more 5 yr by instal

443,618

478,764

585,402

620,548

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

443,618

478,764

9.	DIRECTORS' 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

£

J J McPhillips

Balance outstanding at start of year

203,162

154,515

Amounts advanced

2,355

203,162

Amounts repaid

(196,928

)

(154,515

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

8,589

203,162

10.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr and Mrs McPhillips.