REGISTERED NUMBER: 13065774 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

ABLE DIGITAL LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

P Titov

REGISTERED OFFICE:

124 City Road

London

EC1V 2NX

REGISTERED NUMBER:

13065774 (England and Wales)

ACCOUNTANTS:

Fawcetts LLP

Chartered Accountants

Windover House

St. Ann Street

Salisbury

SP1 2DR

FIXED ASSETS

Tangible assets

4

2,216

1,695

Investments

5

16,709

37,938

18,925

39,633

CURRENT ASSETS

Debtors

6

23,853

8,815

Cash at bank

17,256

6,520

41,109

15,335

CREDITORS

Amounts falling due within one year

7

11,738

7,877

NET CURRENT ASSETS

29,371

7,458

TOTAL ASSETS LESS CURRENT LIABILITIES

48,296

47,091

CAPITAL AND RESERVES

Called up share capital

8

69,103

69,103

Retained earnings

(20,807

)

(22,012

)

SHAREHOLDERS' FUNDS

48,296

47,091

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 his 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 Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 19 September 2026 and were signed by:

P Titov - Director

1.	STATUTORY INFORMATION

Able Digital Ltd 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 as modified by the revaluation of certain assets.

The financial statements have been prepared on a going concern basis and are presented in Sterling (£) which is the functional currency of the company.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding value added tax and other sales taxes. Subscriptions will be recognised over the term of the subscription on a straight-line basis.

Tangible fixed assets

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

Computer equipment

-

Straight line over 3 years and Straight line over 5 years

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Debtors

Debtors are measured at their recoverable amount.

Creditors and provisions

Creditors and provisions are recognised where the company has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

1,959

Additions

1,275

At 31 December 2025

3,234

DEPRECIATION

At 1 January 2025

264

Charge for year

754

At 31 December 2025

1,018

NET BOOK VALUE

At 31 December 2025

2,216

At 31 December 2024

1,695

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 January 2025

37,938

Additions

1,323

Disposals

(23,429

)

Revaluations

877

At 31 December 2025

16,709

NET BOOK VALUE

At 31 December 2025

16,709

At 31 December 2024

37,938

Cost or valuation at 31 December 2025 is represented by:

Other

investments

£

Valuation in 2025

877

Cost

15,832

16,709

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

1,525

107

Other debtors

22,328

8,708

23,853

8,815

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

212

498

Taxation and social security

6,530

3,031

Other creditors

4,996

4,348

11,738

7,877

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2024

2023

Value:

£

£

1,177

Ordinary

£58.71

69,103

69,103

69,103

69,103

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024:

2025

2024

£

£

P Titov

Balance outstanding at start of year

1,186

-

Amounts advanced

4,653

1,186

Amounts repaid

(1,186

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

4,653

1,186