| Deskamigo Limited |
| Data not obtained from trial balance |
AutoHide is on |
| Enter data in the white spaces Enter numbers as + unless indicated |
Current year |
Comparative |
|
| Units (eg £ or £000) |
£ |
include a trailing space |
|
|
|
|
|
| Company registration number |
16184571 |
|
|
|
|
|
|
|
|
|
Date |
| Approval date of the accounts by the board |
13/07/2026 |
|
|
|
|
|
|
|
|
|
Date |
| Date of signing on the audit/accountants report |
13/07/2026 |
|
|
|
|
|
| Date of engagement letter (required for |
Date |
| CA and ACCA reports) |
|
|
|
|
|
| Person signing directors' report: |
|
Name of director |
Ian Jeffery Lawrence |
|
Or, name of secretary |
|
|
|
|
|
|
|
|
|
| Name of director signing balance sheet |
Ian Jeffery Lawrence |
|
|
|
|
|
|
|
|
|
| Address of registered office: |
|
Address line 1 |
317 Horn Lane |
|
Address line 2 |
London W3 0BU |
|
City or town |
|
County or region |
|
Postcode |
|
|
|
|
|
|
|
|
|
| Name of senior statutory auditor |
|
|
|
|
|
|
|
|
|
| Name of auditors/accountants |
Howard Roth LLP |
|
|
|
|
|
|
|
|
|
| Type of firm (eg Chartered Accountants) |
Accountants |
|
|
|
|
|
|
|
|
|
| Address of auditors/accountants |
|
Address line 1 |
317 Horn Lane |
|
Address line 2 |
London W3 0BU |
|
City or town |
|
County or region |
|
Postcode |
|
|
|
|
|
|
|
|
|
| Prior year adjustments (+ for a gain; - for a loss) |
£ |
|
Correction of prior year errors |
|
Effect of retrospective changes in accounting policies |
|
|
|
|
|
|
More info on prior year adjustments |
|
|
|
| Number |
Number |
| Average number of persons employed by the company |
- |
|
- |
|
|
|
|
|
|
|
|
|
| Freehold land & buildings if |
| revalued amounts shown in trial balance: |
£ |
£ |
|
historical cost |
|
cumulative depreciation based on cost |
|
|
|
|
|
|
|
|
|
| Historical cost of fixed asset investments |
£ |
£ |
|
Investments in subsidiaries |
|
Other investments |
|
|
|
|
|
|
|
|
|
| £ |
£ |
| Amounts due after more than one year included in debtors |
|
|
|
|
|
|
|
|
|
| Amounts included in creditors falling due for payment |
| after more than five years: |
£ |
£ |
| Payable otherwise than by installment |
| Payable by installment |
|
|
|
|
|
|
|
|
|
| £ |
£ |
| Secured bank loans included in creditors |
|
|
|
|
|
|
|
|
|
| Capital commitments: |
£ |
£ |
|
contracted |
|
|
|
|
|
|
|
|
|
| Total future payments due under non-cancellable |
£ |
£ |
| operating leases |
|
| Deskamigo Limited |
| Notes to the Accounts |
| for the period from 15 January 2025 to 31 January 2026 |
|
|
| 1 |
Accounting policies |
|
|
Basis of preparation |
|
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard). |
|
|
Going concern |
|
The director considers the going concern basis to be appropriate because in his opinion, the company will continue to obtain sufficient funding to enable it to pay its debts as they fall due and also will receive continuing support from its shareholder. If the company were unable to trade, adjustments would have to be made to reduce the value of the assets to their recoverable amounts and to provide for further liabilities that may arise. |
|
|
Accounting period |
|
These accounts cover the first accounting period, commencing on 15 January 2026 and ending on 31 January 2026. |
|
|
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 sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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. |
|
|
Intangible fixed assets |
|
Intangible fixed assets including crypto currency initially measured at cost and subsequently measured at fair value. Changes in fair value are included in other comprehensive income. Any deficits in excess of previously accumulated income are included in profit and loss account.
As there is an active market of crypto currencies, the asset has an indefinite life and no amortisation is provided.
R&D project development costs are amortised over its expected useful life. |
|
Tangible fixed assets |
|
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows: |
|
|
Plant and machinery |
over 5 years |
|
Fixtures, fittings, tools and equipment |
over 5 years |
|
|
Investments |
|
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account. |
|
|
Debtors |
|
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts. |
|
|
Creditors |
|
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method. |
|
|
Taxation |
|
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted. |
|
|
Foreign currency translation |
|
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss. |
|
|
Leased assets |
|
A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term. |
|
|
Pensions |
|
Contributions to defined contribution plans are expensed in the period to which they relate. |
|
|
| 2 |
Employees |
2026 |
|
| Number |
|
|
|
Average number of persons employed by the company |
- |
|
|
|
|
|
|
|
|
|
| 3 |
Creditors: amounts falling due within one year |
2026 |
|
| £ |
|
|
|
Other creditors |
48,812 |
|
|
|
|
|
|
|
|
|
| 4 |
Related party transactions |
|
|
Other creditors at the year end include an amount of £20,234 due to EMC Real Estate Limited, a company whose common shareholders are J. G. Charnaud, I. J. Lawrence, M. C. Lowes, and J. R. Whitmee. |
|
|
Other creditors at the year end include amount of £27,288.83 due to the directors. This comprises a debtor balance of £75 due from B. M. Costello and amounts due to the following directors: £3,067.35 to C. P. H. Whitmee, £6,324.12 to I. J. Lawrence, £5,324.12 to J. G. Charnaud, £6,324.12 to J. R. Whitmee, and £6,324.12 to M. C. Lowes. The amounts are unsecured, interest free and repayable on demand. |
|
| 5 |
Controlling party |
|
|
In the opinion of the directors there is no controlling party. |
|
|
| 6 |
Other information |
|
|
Deskamigo Limited is a private company limited by shares and incorporated in England. Its registered office is: |
|
317 Horn Lane |
|
London W3 0BU |