REGISTERED NUMBER: 06341560 (England and Wales)

DIGITALIS TRADING LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28TH FEBRUARY 2026

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

7

DIRECTORS:

Mrs J S Atkins

G I Atkins

SECRETARY:

Mrs J S Atkins

REGISTERED OFFICE:

Unit A2,The Seedbed Centre

Davidson Way

Romford

Essex

RM7 0AZ

REGISTERED NUMBER:

06341560 (England and Wales)

ACCOUNTANTS:

CUTTER & CO LTD

CHARTERED ACCOUNTANTS

3 Lyttleton Court

Birmingham Street

Halesowen

West Midlands

B63 3HN

FIXED ASSETS

Intangible assets

4

600

720

Tangible assets

5

30,329

39,377

30,929

40,097

CURRENT ASSETS

Stocks

471,541

618,064

Debtors

6

123,116

358,229

Cash at bank

679,286

493,723

1,273,943

1,470,016

CREDITORS

Amounts falling due within one year

7

336,367

457,285

NET CURRENT ASSETS

937,576

1,012,731

TOTAL ASSETS LESS CURRENT LIABILITIES

968,505

1,052,828

PROVISIONS FOR LIABILITIES

2,994

4,249

NET ASSETS

965,511

1,048,579

CAPITAL AND RESERVES

Called up share capital

104

100

Retained earnings

965,407

1,048,479

SHAREHOLDERS' FUNDS

965,511

1,048,579

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28th February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28th February 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 22nd September 2026 and were signed on its behalf by:

G I Atkins - Director

1.	STATUTORY INFORMATION

Digitalis Trading 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.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

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.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of ten years.

Tangible fixed assets

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

Computer and office equipment - 25% on reducing balance

Motor vehicles - 25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Foreign currencies

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 of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 6 (2025 - 6 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1st March 2025

and 28th February 2026

1,200

AMORTISATION

At 1st March 2025

480

Charge for year

120

At 28th February 2026

600

NET BOOK VALUE

At 28th February 2026

600

At 28th February 2025

720

5.	TANGIBLE FIXED ASSETS

Computer

and

Motor

office

vehicles

equipment

Totals

£

£

£

COST

At 1st March 2025

107,690

18,224

125,914

Additions

-

850

850

At 28th February 2026

107,690

19,074

126,764

DEPRECIATION

At 1st March 2025

73,616

12,921

86,537

Charge for year

8,519

1,379

9,898

At 28th February 2026

82,135

14,300

96,435

NET BOOK VALUE

At 28th February 2026

25,555

4,774

30,329

At 28th February 2025

34,074

5,303

39,377

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

96,765

37,919

Directors' current accounts

-

300,095

VAT

17,694

-

Prepayments

8,657

20,215

123,116

358,229

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

-

2

Trade creditors

320,391

398,179

Social security and other taxes

3,840

3,504

VAT

-

46,351

Other creditors

7,767

8,265

Directors' current accounts

3,889

-

Accrued expenses

480

984

336,367

457,285

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 28th February 2026 and 28th February 2025:

2026

2025

£

£

Mrs J S Atkins

Balance outstanding at start of year

150,048

(45

)

Amounts advanced

-

150,446

Amounts repaid

(150,048

)

(353

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

150,048

G I Atkins

Balance outstanding at start of year

150,047

(45

)

Amounts advanced

-

150,446

Amounts repaid

(150,047

)

(354

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

150,047