REGISTERED NUMBER: SC439522 (Scotland)

Financial Statements for the Year Ended 31 January 2026

for

DIGIFABCNC.COM LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

M Tait

L Stephen

REGISTERED OFFICE:

Seasgair

Keithhall

Inverurie

Aberdeenshire

AB51 0NB

REGISTERED NUMBER:

SC439522 (Scotland)

ACCOUNTANTS:

Account Tax Ltd

Chartered Certified Accountants

12 Traill Drive

Montrose

Angus

DD10 8SW

FIXED ASSETS

Tangible assets

4

282,729

285,283

CURRENT ASSETS

Stocks

116,745

113,385

Debtors

5

59

955

Cash at bank

303

244

117,107

114,584

CREDITORS

Amounts falling due within one year

6

393,880

395,310

NET CURRENT LIABILITIES

(276,773

)

(280,726

)

TOTAL ASSETS LESS CURRENT LIABILITIES

5,956

4,557

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

5,954

4,555

SHAREHOLDERS' FUNDS

5,956

4,557

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Profit & Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 August 2026 and were signed on its behalf by:

M Tait - Director

1.	STATUTORY INFORMATION

Digifabcnc.com Ltd is a private company, limited by shares , registered in Scotland. 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Work in progress

Work in Progress reflects the ongoing costs associated with the development of houses. Once they are sold profit will be recognised.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit & Loss Account, 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 material 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

Plant and

Motor

Computer

property

machinery

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 February 2025

274,135

43,833

25,070

5,611

348,649

Additions

-

-

-

633

633

Disposals

-

-

-

(764

)

(764

)

At 31 January 2026

274,135

43,833

25,070

5,480

348,518

DEPRECIATION

At 1 February 2025

-

38,260

21,213

3,893

63,366

Charge for year

-

1,393

964

418

2,775

Eliminated on disposal

-

-

-

(352

)

(352

)

At 31 January 2026

-

39,653

22,177

3,959

65,789

NET BOOK VALUE

At 31 January 2026

274,135

4,180

2,893

1,521

282,729

At 31 January 2025

274,135

5,573

3,857

1,718

285,283

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

-

798

Other debtors

59

157

59

955

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Taxation and social security

114

161

Other creditors

393,766

395,149

393,880

395,310

7.	RELATED PARTY DISCLOSURES

During the year, total dividends of £2,700 (2025 - £5,500) were paid to the directors .

The company was under the control of the directors, M Tait and L Stephen, throughout the current and previous year.

During the year the directors advanced the company net amounts totalling £317. As at 31 January 2026, included within other creditors, is a balance outstanding due to the directors of £392,788. (2025 - £392,471). No interest has been paid on this loan.