REGISTERED NUMBER: 07258288 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 June 2026

for

Different8 Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Ms H Rainey

REGISTERED OFFICE:

Second Floor

2 Walsworth Road

HITCHIN

Hertfordshire

SG4 9SP

REGISTERED NUMBER:

07258288 (England and Wales)

ACCOUNTANTS:

D and E Accountancy Ltd

Tax Advisors and Accountants

2nd Floor, 2 Walsworth Road

Hitchin

Hertfordshire

SG4 9SP

FIXED ASSETS

Tangible assets

4

1,203

2,166

CURRENT ASSETS

Debtors

5

34,833

31,224

Cash at bank

654,372

566,542

689,205

597,766

CREDITORS

Amounts falling due within one year

6

64,844

48,072

NET CURRENT ASSETS

624,361

549,694

TOTAL ASSETS LESS CURRENT LIABILITIES

625,564

551,860

PROVISIONS FOR LIABILITIES

7

229

541

NET ASSETS

625,335

551,319

CAPITAL AND RESERVES

Called up share capital

8

2

2

Retained earnings

625,333

551,317

SHAREHOLDERS' FUNDS

625,335

551,319

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 director and authorised for issue on 10 August 2026 and were signed by:

Ms H Rainey - Director

1.	STATUTORY INFORMATION

Different8 Ltd 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 represents invoiced sales of services including VAT.

Tangible fixed assets

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

Improvements to property

-

10% on cost

Computer equipment

-

33% on reducing balance

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.

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 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

to

Computer

property

equipment

Totals

£

£

£

COST

At 1 July 2025

and 30 June 2026

4,302

21,194

25,496

DEPRECIATION

At 1 July 2025

3,940

19,390

23,330

Charge for year

362

601

963

At 30 June 2026

4,302

19,991

24,293

NET BOOK VALUE

At 30 June 2026

-

1,203

1,203

At 30 June 2025

362

1,804

2,166

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.26

30.6.25

£

£

Trade debtors

33,039

29,429

Other debtors

1,794

1,795

34,833

31,224

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.26

30.6.25

£

£

Trade creditors

-

6,418

Tax

40,068

26,999

VAT

23,738

13,617

Accrued expenses

1,038

1,038

64,844

48,072

7.	PROVISIONS FOR LIABILITIES

30.6.26

30.6.25

£

£

Deferred tax

229

541

Deferred

tax

£

Balance at 1 July 2025

541

Accelerated Capital Allowance

(312

)

Balance at 30 June 2026

229

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.6.26

30.6.25

value:

£

£

2

Ordinary

£1

2

2

9.	ULTIMATE CONTROLLING PARTY

The controlling party is Ms H Rainey.

The Director was paid dividends of £50,000 in this year (last year £15,000 ).