360 Digital Ltd - Filleted accounts

Registered number

07893945

360 Digital Ltd

Report and Accounts

31 December 2025

360 Digital Ltd
Registered number:		07893945
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		33,018			41,273
			33,018			41,273

Current assets
Stocks		12,750			22,500
Debtors	4	89,184			12,802
Cash at bank and in hand		215,631			130,964
		317,565			166,266

Creditors: amounts falling due within one year	5	(76,635)			32,654

Net current assets			240,930			198,920

Total assets less current liabilities			273,948			240,193


Net assets			273,948			240,193

Capital and reserves
Called up share capital			100			100
Profit and loss account			273,848			240,093

Shareholder's funds			273,948			240,193

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




T Podesta
Director
Approved by the board on 14 September 2026

360 Digital Ltd
Notes to the Accounts
for the year ended 31 December 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings	over 50 years
	Leasehold land and buildings	over the lease term
	Plant and machinery	over 5 years
	Fixtures, fittings, tools and equipment	over 5 years

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

2	Employees		2025		2024
Number				Number

	Average number of persons employed by the company		2		1


3	Tangible fixed assets
			Motor vehicles		Total
£				£
	Cost
	At 1 January 2025		92,347		92,347
	Additions		-		-
	Surplus on revaluation		-		-
	Disposals		-		-
	At 31 December 2025		92,347		92,347

	Depreciation
	At 1 January 2025		51,074		51,074
	Charge for the year		8,255		8,255
	Surplus on revaluation		-		-
	On disposals		-		-
	At 31 December 2025		59,329		59,329

	Net book value
	At 31 December 2025		33,018		33,018
	At 31 December 2024		41,273		41,273


4	Debtors		2025		2024
£				£

	Trade debtors		89,184		12,802
			89,184		12,802


5	Creditors: amounts falling due within one year		2025		2024
£				£

	Credit card		1,051		1,954
	Trade creditors		53,777		42,164
	Corporation tax		10,405		2,167
	Other taxes and social security costs		8,269		18,105
	Other creditors		3,133		(97,044)
			76,635		(32,654)


6	Controlling party

	The Company is controlled by the Director who is 90% shareholder.

7	Other information

	360 Digital Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	31 Hurst Hill
	Poole
	Dorset
	BH14 8LF