REGISTERED NUMBER: 06434426 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31st March 2026

for

Dig Dig UK Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr S P C Morton

Mr M Pettit

SECRETARY:

Mr S P C Morton

REGISTERED OFFICE:

Simpsons Farm

Darkwood Lane, Samlesbury

Preston

Lancashire

PR5 ORH

REGISTERED NUMBER:

06434426 (England and Wales)

ACCOUNTANTS:

Towers + Gornall Ltd

Chartered Certified Accountants

River View

96 High Street

Garstang

Preston

Lancashire

PR3 1WZ

FIXED ASSETS

Tangible assets

4

1,389,278

1,285,072

CURRENT ASSETS

Debtors

5

716,531

667,869

Cash at bank

175,977

44,302

892,508

712,171

CREDITORS

Amounts falling due within one year

6

246,414

178,500

NET CURRENT ASSETS

646,094

533,671

TOTAL ASSETS LESS CURRENT LIABILITIES

2,035,372

1,818,743

PROVISIONS FOR LIABILITIES

333,281

306,717

NET ASSETS

1,702,091

1,512,026

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

7

1,702,090

1,512,025

SHAREHOLDERS' FUNDS

1,702,091

1,512,026

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2026 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 9th August 2026 and were signed on its behalf by:

Mr S P C Morton - Director

1.	STATUTORY INFORMATION

Dig Dig UK 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

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 7 (2025 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1st April 2025

82,392

2,300,841

2,383,233

Additions

-

476,838

476,838

Disposals

-

(174,000

)

(174,000

)

At 31st March 2026

82,392

2,603,679

2,686,071

DEPRECIATION

At 1st April 2025

19,282

1,078,879

1,098,161

Charge for year

1,648

280,623

282,271

Eliminated on disposal

-

(83,639

)

(83,639

)

At 31st March 2026

20,930

1,275,863

1,296,793

NET BOOK VALUE

At 31st March 2026

61,462

1,327,816

1,389,278

At 31st March 2025

63,110

1,221,962

1,285,072

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

312,613

345,418

Other debtors

403,918

322,451

716,531

667,869

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Taxation and social security

218,107

164,912

Other creditors

28,307

13,588

246,414

178,500

7.

RESERVES

Retained

earnings

£

At 1st April 2025

1,512,025

Profit for the year

305,065

Dividends

(115,000

)

At 31st March 2026

1,702,090

8.	RELATED PARTY DISCLOSURES

At 31 March 2026 the company owed £403 (2025 £2,715) to the director of the company. No interest has been charged in the company in respect of the loan which is payable on demand and classified in creditors due within one year.