ACCOUNTS - Final Accounts

Company registration number: 07583005

	FINANCIAL STATEMENTS
	FOR THE YEAR ENDED 31 MARCH 2026

	DIGITAL ARTS EUROPE LIMITED


DIGITAL ARTS EUROPE LIMITED

COMPANY INFORMATION

Director	Toshio Dogu


Registered number	07583005


Registered office	Magna House
	18-32 London Road
	Staines-Upon-Thames
	TW18 4BP


Independent auditor	Menzies LLP
	Chartered Accountants & Statutory Auditor
	Magna House
	18-32 London Road
	Staines-Upon-Thames
	TW18 4BP


DIGITAL ARTS EUROPE LIMITED

CONTENTS

	Page
Statement of Financial Position	1
Notes to the Financial Statements	2 - 3


DIGITAL ARTS EUROPE LIMITED REGISTERED NUMBER:07583005

STATEMENT OF FINANCIAL POSITION

AS AT 31 MARCH 2026

		2026		2025
Note		£		£


Current assets
Debtors: amounts falling due within one year	4	-		193
Cash at bank and in hand		-		14,211
		-		14,404
Creditors: amounts falling due within one year	5	(10,096)		(10,330)
Net current (liabilities)/assets			(10,096)		4,074
Total assets less current liabilities			(10,096)		4,074

Net (liabilities)/assets			(10,096)		4,074

Capital and reserves
Called up share capital	100	100
Share premium account	179,900	179,900
Profit and loss account	(190,096)	(175,926)
	(10,096)	4,074

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the Statement of Income and Retained Earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

Toshio Dogu

Director

Date: 24 September 2026

The notes on pages 2 to 3 form part of these financial statements.

Page 1


DIGITAL ARTS EUROPE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

1.	General information

Digital Arts Europe Limited is a private company, limited by shares, registered in England and Wales. The company's registered office can be found on the company information page. There is no principal place of business.

The company became dormant on 31 March 2026 and is expected to remain dormant for the foreseeable future.

The financial statements are presented in sterling which is the functional currency of the company.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

2.2

Going concern

The company became dormant on 31 March 2026 and director expects the company to remain dormant for the foreseeable future. In assessing the appropriateness of the going concern basis, the director has considered the company’s future cash flow requirements as at the date the financial statements were authorised for issue.

The company has obtained a letter of financial support from its parent undertaking for a period of at least 12 months from the date of approval of the financial statements, confirming that the parent will provide the necessary financial support to enable the company to meet its financial obligations as they fall due. The director is satisfied that the parent company has sufficient resources to provide this support.

Due to the availability of parental support, the financial statements have been prepared on a going concern basis and the director does not consider there to be any material uncertainty regarding the Company’s ability to continue as a going concern.

2.3

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable 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.

2.4

Creditors

Short-term 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.

2.5

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial
assets and liabilities like trade and other debtors, creditors and loans from related parties.

Employees

The average monthly number of employees, including directors, during the year was 1 (2025 - 1).

Page 2


DIGITAL ARTS EUROPE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Debtors

					2026	2025
					£	£


Other debtors	-	193
	-	193

5.	Creditors: Amounts falling due within one year
		2026	2025
		£	£

Trade creditors	-	1,155
Amounts owed to group undertakings	10,096	-
Accruals and deferred income	-	9,175
	10,096	10,330

6.	Related party transactions
	The company has taken advantage of the exemption in FRS 102 Section 1A - small entities, from the requirement to disclose transactions with group companies on the grounds that the company is a wholly owned subsidiary undertaking of the group.

7.	Controlling party

Digital Arts Inc, a company incorporated in Japan, is the parent company of the smallest group for which consolidated financial statements are drawn up of which the company is a member. The parent company's registered office is Otemachi First Square, West tower 14F, 1-5-1, Otemachi, Chiyoda-ku, Tokyo, Japan.

8.	Auditor's information

The auditor's report on the financial statements for the year ended 31 March 2026 was unqualified.

The audit report was signed on 8 October 2026 by Hezelina Hashim (Senior Statutory Auditor) on behalf of Menzies LLP.

Page 3