Company Registration No. 11338658 (England and Wales)
X Digital Media Ltd
Unaudited accounts
for the year ended 31 May 2026
X Digital Media Ltd
Company Information
for the year ended 31 May 2026
Company Number
11338658 (England and Wales)
Registered Office
2nd Floor The Courtyard
Loch Street
Runcorn
Cheshire
WA7 1JA
England
Accountants
Accounts and Legal Consultants Ltd
Suite 1-3, The Hop Exchange
24 Southwark Street
London
SE1 1TY
X Digital Media Ltd
Accountants' report
Accountants' report to the director of X Digital Media Ltd on the preparation of the unaudited statutory accounts for the year ended 31 May 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of
X Digital Media Ltd for the year ended
31 May 2026 as set out on pages
5 -
8 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of X Digital Media Ltd, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of X Digital Media Ltd and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than X Digital Media Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that X Digital Media Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of X Digital Media Ltd. You consider that X Digital Media 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 accounts of X Digital Media 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 accounts.
Accounts and Legal Consultants Ltd
Suite 1-3, The Hop Exchange
24 Southwark Street
London
SE1 1TY
17 September 2026
X Digital Media Ltd
Statement of financial position
as at 31 May 2026
Cash at bank and in hand
39,141
39,190
Creditors: amounts falling due within one year
(71,265)
(100,815)
Net current assets
56,746
34,901
Total assets less current liabilities
57,455
35,992
Creditors: amounts falling due after more than one year
(13,541)
(17,922)
Called up share capital
2
2
Profit and loss account
43,912
18,068
Shareholders' funds
43,914
18,070
For the year ending 31 May 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 21 September 2026 and were signed on its behalf by
Williams, Jason
Director
Company Registration No. 11338658
X Digital Media Ltd
Notes to the Accounts
for the year ended 31 May 2026
X Digital Media Ltd is a private company, limited by shares, registered in England and Wales, registration number 11338658. The registered office is 2nd Floor The Courtyard, Loch Street, Runcorn, Cheshire, WA7 1JA, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Short term debtors are measured at transaction price, less any impairment. Loans receivables are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
33% Straight Line
Computer equipment
33% Straight Line
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
X Digital Media Ltd
Notes to the Accounts
for the year ended 31 May 2026
The financial statements have been prepared on a going concern basis. Having considered the Company’s current financial position and expected future trading activities, the director is satisfied that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, the director considers that the going concern basis of preparation is appropriate.
4
Tangible fixed assets
Plant & machinery
Computer equipment
Total
Cost or valuation
At cost
At cost
At 1 June 2025
8,680
3,148
11,828
At 31 May 2026
9,022
3,148
12,170
At 1 June 2025
8,680
2,057
10,737
Charge for the year
25
699
724
At 31 May 2026
8,705
2,756
11,461
At 31 May 2026
317
392
709
At 31 May 2025
-
1,091
1,091
Amounts falling due within one year
Trade debtors
52,333
72,714
Accrued income and prepayments
32,364
23,609
6
Creditors: amounts falling due within one year
2026
2025
Bank loans and overdrafts
3,986
3,986
Trade creditors
37,027
60,765
Taxes and social security
8,263
2,092
Other creditors
3,107
3,526
Loans from directors
2,743
2,879
Short term trade creditors and other creditors are measured at the transaction price. Amounts owed to directors are unsecured, interest-free and repayable on demand. Other financial liabilities are measured initially at fair value, net of transaction costs, and subsequently at amortised cost using the effective interest method.
X Digital Media Ltd
Notes to the Accounts
for the year ended 31 May 2026
7
Creditors: amounts falling due after more than one year
2026
2025
8
Average number of employees
During the year the average number of employees was 5 (2025: 5).