Salamandra Design & Digital Ltd

	Page
Company Information	1
Director's Report	2
Accountants' Report	3
Profit and Loss Account	4
Balance Sheet	5
Statement of Changes in Equity	6
Notes to the Financial Statements	7—9

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Company No. 09093178

Director's Report For The Year Ended 30 June 2026

Director's Report

The director presents her report and the financial statements for the year ended 30 June 2026.

Directors

The director who held office during the year were as follows:

C A MacKay

Statement of Director's Responsibilities

The director is responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulations.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing the financial statements the director is required to:

select suitable accounting policies and then apply them consistently;
make judgments and accounting estimates that are reasonable and prudent;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. She is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and the dissemination of financial statements may differ from legislation in other jurisdictions.

The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Small Company Rules

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

On behalf of the board

C A MacKay

Director

11th September 2026

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Salamandra Design & Digital Ltd

Accountants' Report

For The Year Ended 30 June 2026

Accountants' Report

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Salamandra Design & Digital Ltd for the year ended 30 June 2026 which comprise the Profit and Loss Account, the Balance Sheet, and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com.

This report is made solely to the director of Salamandra Design & Digital Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Salamandra Design & Digital Ltd and state those matters that we have agreed to state to the director of Salamandra Design & Digital Ltd in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Salamandra Design & Digital Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Salamandra Design & Digital Ltd . You consider that Salamandra Design & Digital Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Salamandra Design & Digital Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

11th September 2026

Naylor Accountancy Services (Bourne End) Ltd

First Floor, Bourne House

Cores End Road, Wooburn Green

Bourne End

SL8 5AR

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Salamandra Design & Digital Ltd

Profit and Loss Account

For The Year Ended 30 June 2026

Profit and Loss Account

		2026	2025
	Notes	£	£
TURNOVER		316,954	386,205
Cost of sales		(115,055 )	(141,847 )

GROSS PROFIT		201,899	244,358

Administrative expenses		(144,356 )	(158,344 )

OPERATING PROFIT		57,543	86,014
Other interest receivable and similar income		2	4
Interest payable and similar charges		(42,433 )	(21,202 )

PROFIT BEFORE TAXATION		15,112	64,816
Tax on Profit		(3,275 )	(14,387 )

PROFIT AFTER TAXATION BEING PROFIT FOR THE FINANCIAL YEAR		11,837	50,429

The notes on pages 7 to 9 form part of these financial statements.

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Salamandra Design & Digital Ltd

Balance Sheet

As At 30 June 2026

Balance Sheet

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		292		1,202

			292		1,202
CURRENT ASSETS
Debtors	5	245,217		188,961
Cash at bank and in hand		193		490

		245,410		189,451
Creditors: Amounts Falling Due Within One Year	6	(145,126 )		(163,109 )

NET CURRENT ASSETS (LIABILITIES)			100,284		26,342

TOTAL ASSETS LESS CURRENT LIABILITIES			100,576		27,544

Creditors: Amounts Falling Due After More Than One Year	7		(100,574 )		(25,687 )

NET ASSETS			2		1,857

CAPITAL AND RESERVES
Called up share capital	8		2		2
Profit and Loss Account			-		1,855

SHAREHOLDERS' FUNDS			2		1,857

For the year ending 30 June 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

On behalf of the board

C A MacKay

Director

11th September 2026

The notes on pages 7 to 9 form part of these financial statements.

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Salamandra Design & Digital Ltd

Statement of Changes in Equity

For The Year Ended 30 June 2026

Statement of Changes in Equity

	Share Capital	Profit and Loss Account	Total
	£	£	£
As at 1 July 2024	2	11,426	11,428
Profit for the year and total comprehensive income	-	50,429	50,429

Dividends paid	-	(60,000)	(60,000)

As at 30 June 2025 and 1 July 2025	2	1,855	1,857


Profit for the year and total comprehensive income	-	11,837	11,837

Dividends paid	-	(13,692)	(13,692)

As at 30 June 2026	2	-	2

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Salamandra Design & Digital Ltd

Notes to the Financial Statements

For The Year Ended 30 June 2026

Notes to the Financial Statements

1. General Information

Salamandra Design & Digital Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09093178 . The registered office is 27b High Street, Eton, Windsor, Berkshire, SL4 6AX.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings	33% straight line
Computer Equipment	33% straight line

2.4. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

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Salamandra Design & Digital Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2026

3. Average Number of Employees

Average number of employees, including directors, during the year was: 5 (2025: 5)

4. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 July 2025	3,124	46,062	49,186
Additions	-	166	166

As at 30 June 2026	3,124	46,228	49,352

Depreciation
As at 1 July 2025	2,928	45,056	47,984
Provided during the period	15	1,061	1,076

As at 30 June 2026	2,943	46,117	49,060

Net Book Value
As at 30 June 2026	181	111	292

As at 1 July 2025	196	1,006	1,202

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	40,452	52,264
Prepayments and accrued income	10,448	1,408
Trade Debtors EUR	55	55
Corporation tax recoverable assets	27,521	27,521
Director's loan account	59,028	-

	137,504	81,248
Due after more than one year
Rent Deposit	3,319	3,319
Director's loan account	104,394	104,394

	107,713	107,713

	245,217	188,961

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Salamandra Design & Digital Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2026

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	3,324	4,589
Bank loans and overdrafts	25,905	22,581
Other loans	18,963	62,675
Corporation tax	6,841	14,374
Other taxes and social security	15,660	3,617
VAT	24,596	32,207
Net wages	2,685	-
Credit cards	47,045	21,624
AET Pensions Liabilities	107	107
Accruals and deferred income	-	1,335

	145,126	163,109

7. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	-	25,687
Other loans	100,574	-

	100,574	25,687

8. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	2	2

9. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 July 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 30 June 2026
	£	£	£	£	£
Mrs Christine MacKay	104,393	59,028	-	-	163,421

The above loan is unsecured, interest free and repayable on demand.

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Director	C A MacKay

Company Number	09093178

Registered Office	27b High Street
	Eton
	Windsor
	Berkshire
	SL4 6AX

Accountants	Naylor Accountancy Services (Bourne End) Ltd
	First Floor, Bourne House
	Cores End Road, Wooburn Green
	Bourne End
	SL8 5AR