101 DIGITAL SOLUTIONS LTD - Filleted accounts

Registered number

07945716

101 DIGITAL SOLUTIONS LTD

Filleted Accounts

28 February 2026

101 DIGITAL SOLUTIONS LTD
Registered number:		07945716
Balance Sheet
as at 28 February 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		72,512			84,610

Current assets
Debtors	4	196,235			176,975
Cash at bank and in hand		257,530			220,247
		453,765			397,222

Creditors: amounts falling due within one year	5	(285,171)			(279,914)

Net current assets			168,594			117,308

Total assets less current liabilities			241,106			201,918

Creditors: amounts falling due after more than one year	6		-			(19,212)

Provisions for liabilities			(13,777)			(16,076)


Net assets			227,329			166,630

Capital and reserves
Called up share capital			102			102
Profit and loss account			227,227			166,528

Shareholders' funds			227,329			166,630

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




D White
Director
Approved by the board on 26 March 2026

101 DIGITAL SOLUTIONS LTD
Notes to the Accounts
for the year ended 28 February 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).

	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.

	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:

	Computer & office equipment	33% on cost
	Motor Vehicles	25% reducing balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	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.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			6		6


3	Tangible fixed assets
		Computer & office equipment		Motor vehicles		Total
£			£		£
	Cost
	At 1 March 2025	112,992		170,602		283,594
	Additions	-		14,000		14,000
	At 28 February 2026	112,992		184,602		297,594

	Depreciation
	At 1 March 2025	94,926		104,058		198,984
	Charge for the year	5,962		20,136		26,098
	At 28 February 2026	100,888		124,194		225,082

	Net book value
	At 28 February 2026	12,104		60,408		72,512
	At 28 February 2025	18,066		66,544		84,610


4	Debtors			2026		2025
£					£

	Trade debtors			185,326		165,700
	Other debtors			10,909		11,275
				196,235		176,975


5	Creditors: amounts falling due within one year			2026		2025
£					£

	Bank loans and overdrafts			2,546		10,000
	Obligations under finance lease and hire purchase contracts			16,667		16,667
	Trade creditors			12,584		11,018
	Taxation and social security costs			131,826		127,635
	Other creditors			121,548		114,594
				285,171		279,914


6	Creditors: amounts falling due after one year			2026		2025
£					£

	Bank loans			-		2,545
	Obligations under finance lease and hire purchase contracts			-		16,667
				-		19,212


7	Other information

	101 DIGITAL SOLUTIONS LTD is a private company limited by shares and incorporated in England. Its registered office is:
	Shawfield Road
	Carlton Industrial Estate
	Carlton
	Barnsley
	S71 3HS