Digital Tree Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 07724053

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Investments	5		30,858		-

			30,858		-
CURRENT ASSETS
Debtors	6	15,695		35,217
Cash at bank and in hand		77,480		87,774

		93,175		122,991
Creditors: Amounts Falling Due Within One Year	7	(14,471 )		(10,490 )

NET CURRENT ASSETS (LIABILITIES)			78,704		112,501

TOTAL ASSETS LESS CURRENT LIABILITIES			109,562		112,501

PROVISIONS FOR LIABILITIES
Deferred Taxation			(174 )		-

NET ASSETS			109,388		112,501

CAPITAL AND RESERVES
Called up share capital	8		10		1
Profit and Loss Account			109,378		112,500

SHAREHOLDERS' FUNDS			109,388		112,501

Page 1

Page 2

Digital Tree Limited

Balance Sheet (continued)

As At 31 August 2026

For the year ending 31 August 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 directors acknowledge their 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Thomas Hall

Director

09/10/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Digital Tree Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07724053 . The registered office is 25 Balliol Avenue, London, E4 6LX.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment

Straight Line Method 50% at cost

2.4. Taxation

Income tax expense represents the sum of the tax currently payable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Current tax recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current tax recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 3)

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 September 2025	1,342

As at 31 August 2026	1,342

Depreciation
As at 1 September 2025	1,342

As at 31 August 2026	1,342

...CONTINUED

Page 3

Page 4

Digital Tree Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2026

Net Book Value
As at 31 August 2026	-

As at 1 September 2025	-

5. Investments

	Listed
	£
Cost or Valuation
As at 1 September 2025	-
Additions	30,200
Revaluations	658

As at 31 August 2026	30,858

Provision
As at 1 September 2025	-

As at 31 August 2026	-

Net Book Value
As at 31 August 2026	30,858

As at 1 September 2025	-

The company holds a portfolio of exchange-traded funds through an investment platform. Investments are stated at fair value at the reporting date. Changes in fair value are recognised in the profit and loss account.

During the year, an unrealised fair value gain of £658 arose on the investment portfolio. There were no realised gains or losses during the year.

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	13,200	13,200
Other debtors	1	2,095
Directors' loan accounts	2,494	19,922

	15,695	35,217

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Corporation tax	4,698	2,857
VAT	9,148	7,633
Other creditors	625	-

	14,471	10,490

Page 4

Page 5

Digital Tree Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2026

8. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	10	1

9. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 September 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 August 2026
	£	£	£	£	£
Mr Thomas Hall	20,000	-	20,000	-	-

The above loan is unsecured, interest chraged at HMRC approved rates and repayable on demand.

Page 5