REGISTERED NUMBER: SC731684 (Scotland)

Digi-Geeks Technologies Limited

Unaudited Financial Statements

for the period

1st June 2024 to 30th November 2025

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

5

Directors:

J M Abbott

Mrs L C E Abbott

Registered office:

Academy House

Shedden Park Road

Kelso

Roxburghshire

TD5 7AL

Business address:

18 Williams Court

Jedburgh

Roxburghshire

TD8 6BS

Registered number:

SC731684 (Scotland)

Accountants:

Rennie Welch LLP

Academy House

Shedden Park Road

Kelso

Roxburghshire

TD5 7AL

Current assets

Debtors

4

380

1,000

Cash at bank

175

59

555

1,059

Creditors

Amounts falling due within one year

5

852

1,996

Net current liabilities

(297

)

(937

)

Total assets less current liabilities

(297

)

(937

)

Capital and reserves

Called up share capital

100

100

Retained earnings

(397

)

(1,037

)

(297

)

(937

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30th November 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 30th November 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28th August 2026 and were signed on its behalf by:

J M Abbott - Director

1.	Statutory information

Digi-Geeks Technologies Limited is a private company, limited by shares , registered in Scotland. 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 the total invoice value, excluding value added tax, of sales invoiced during the year, or the fair value of services provided for amounts not invoiced at the year end.

Turnover arising from the sale of goods is recognised when the significant risks and rewards of ownership have passed to the buyer. Turnover arising from software development is recognised as contract activity progresses and the right to consideration is earned.

Financial instruments

The following assets and liabilities are classified as financial instruments - trade creditors, accruals and directors' loans.

Directors' loans (being repayable on demand), trade creditors and accruals are measured at the undiscounted amount of the cash or other consideration expected to be paid or received.

Financial assets that are measured at amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Income and Retained Earnings.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 period 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.

Provisions

Provisions are set up only where it is probable that a present obligation exists as a result of an event prior to the balance sheet date and that a payment will be required in settlement that can be estimated reliably. Where material, provisions are calculated on a discounted basis.

Going concern

The company has a deficit on the balance sheet. The directors are confident that the company can trade out of its current situation. The accounts have therefore been prepared on the going concern basis.

3.	Employees and directors

The average number of employees during the period was NIL (2024 - NIL).

4.

Debtors: amounts falling due within one year

2025

2024

£

£

Other debtors

380

1,000

5.

Creditors: amounts falling due within one year

2025

2024

£

£

Trade creditors

-

996

Taxation and social security

102

-

Other creditors

750

1,000

852

1,996

6.	Directors' advances, credits and guarantees

The following advances and credits to directors subsisted during the periods ended 30th November 2025 and 31st May 2024.

2025

2024

£

£

Director 1 and Director 2

Balance outstanding at start of year

1,000

13,454

Amounts advanced

600

1,000

Amounts repaid

(1,220

)

(13,454

)

Balance outstanding at end of year

380

1,000

This loan is unsecured, interest free and is repayable on demand.