REGISTERED NUMBER: 06867926 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

FIND DIGS LIMITED

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

6

DIRECTOR:

Mrs K A Leoussis

SECRETARY:

Mrs K A Leoussis

REGISTERED OFFICE:

Ground Floor, Baird House

Seebeck Place

Knowlhill

Milton Keynes

Buckinghamshire

MK5 8FR

REGISTERED NUMBER:

06867926 (England and Wales)

ACCOUNTANTS:

TC Group

Baird House

Seebeck Place

Knowlhill

Milton Keynes

Buckinghamshire

MK5 8FR

FIXED ASSETS

Tangible assets

4

4,118

2,752

CURRENT ASSETS

Debtors

5

185,494

199,168

Cash at bank and in hand

1,297,287

827,336

1,482,781

1,026,504

CREDITORS

Amounts falling due within one year

6

265,685

181,970

NET CURRENT ASSETS

1,217,096

844,534

TOTAL ASSETS LESS CURRENT LIABILITIES

1,221,214

847,286

PROVISIONS FOR LIABILITIES

1,030

688

NET ASSETS

1,220,184

846,598

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

1,220,182

846,596

1,220,184

846,598

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the director and authorised for issue on 22 May 2026 and were signed by:

Mrs K A Leoussis - Director

1.	STATUTORY INFORMATION

Find Digs 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.

Fixtures and fittings

-

25% on cost

Computer equipment

-

33% on cost

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 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 January 2025

18,455

19,191

37,646

Additions

2,551

1,484

4,035

At 31 December 2025

21,006

20,675

41,681

DEPRECIATION

At 1 January 2025

18,105

16,789

34,894

Charge for year

764

1,905

2,669

At 31 December 2025

18,869

18,694

37,563

NET BOOK VALUE

At 31 December 2025

2,137

1,981

4,118

At 31 December 2024

350

2,402

2,752

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

2,073

13,599

Amounts owed by associates

170,693

176,981

Other debtors

12,728

8,588

185,494

199,168

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

107,032

37,041

Amounts owed to group undertakings

4,589

4,338

Amounts owed to associates

-

1,142

Taxation and social security

141,235

132,273

Other creditors

12,829

7,176

265,685

181,970

7.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

During the year, K A Leoussis, the sole director of the company, operated a directors' current account with the company. At the year end the directors current account showed a balance owed to K A Leoussis of £637 (2024: £4,383 owed by K A Leoussis).

8.	ULTIMATE CONTROLLING PARTY

The parent undertaking is Find Digs Holdings Limited which is registered at Ground Floor, Baird House, Seebeck Place, Knowlhill, Milton Keynes, Buckinghamshire, England.MK5 8FR