Ac Digital Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 13158331 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2026

for

Ac Digital Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr P J Ascherl

Mrs A I Tulac

REGISTERED OFFICE:

368 Old York Road

London

SW18 1SP

REGISTERED NUMBER:

13158331 (England and Wales)

FIXED ASSETS

Tangible assets

4

39,836

49,606

CURRENT ASSETS

Stocks

3,000

5,000

Debtors

5

132,336

179,151

Cash at bank

1,408

7,354

136,744

191,505

CREDITORS

Amounts falling due within one year

6

54,352

75,488

NET CURRENT ASSETS

82,392

116,017

TOTAL ASSETS LESS CURRENT
LIABILITIES

122,228

165,623

PROVISIONS FOR LIABILITIES

8,672

11,216

NET ASSETS

113,556

154,407

CAPITAL AND RESERVES

Called up share capital

7

1

Retained earnings

8

113,555

154,406

SHAREHOLDERS' FUNDS

113,556

154,407

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 October 2026 and were signed on its behalf by:

Mr P J Ascherl - Director

1.	STATUTORY INFORMATION

Ac Digital Ltd is a private company, limited by shares , registered in England and Wales. 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.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2025 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 February 2025

88,077

Additions

4,245

At 31 January 2026

92,322

DEPRECIATION

At 1 February 2025

38,471

Charge for year

14,015

At 31 January 2026

52,486

NET BOOK VALUE

At 31 January 2026

39,836

At 31 January 2025

49,606

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

Trade debtors

103,582

84,454

Other debtors

28,754

94,697

132,336

179,151

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

Trade creditors

24,136

22,693

Taxation and social security

27,683

50,227

Other creditors

2,533

2,568

54,352

75,488

7.	CALLED UP SHARE CAPITAL

Allotted and issued:

Number:

Class:

Nominal

31.1.26

31.1.25

value:

£

1

Share capital 1

£1

1

8.

RESERVES

Retained

earnings

£

At 1 February 2025

154,406

Profit for the year

53,849

Dividends

(94,700

)

At 31 January 2026

113,555

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

Included in debtors is £28,754 (2025: £94,693) in respect of loans to the directors. Interest is charged on the loans at 2.25% per annum for the two months to 31 March 2025 and 3.75% for the subsequent ten months with no fixed repayment terms.