Company No: 08371301 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	Mr D Moore
	Mr N Paterson

REGISTERED OFFICE	17 Queens Lane
	Newcastle Upon Tyne
	NE1 1RN
	United Kingdom

COMPANY NUMBER

08371301 (England and Wales)

ACCOUNTANT	S&W Partners Newcastle Limited
	17 Queens Lane
	Newcastle
	NE1 1RN

	Note	2026		2025
		£		£
Fixed assets
Tangible assets	3	30,270		8,963
		30,270		8,963
Current assets
Debtors	4	61,366		93,615
Cash at bank and in hand		8,057		55,732
		69,423		149,347
Creditors: amounts falling due within one year	5	( 71,311)		( 159,064)
Net current liabilities		(1,888)		(9,717)
Total assets less current liabilities		28,382		(754)
Creditors: amounts falling due after more than one year	6	( 25,530)		0
Provision for liabilities		( 820)		( 1,703)
Net assets/(liabilities)		2,032		( 2,457)
Capital and reserves
Called-up share capital		100		100
Profit and loss account		1,932		( 2,557 )
Total shareholders' funds/(deficit)		2,032		( 2,457)

For the financial year ending 31 January 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Digitalcrush Ltd (registered number: 08371301) were approved and authorised for issue by the Board of Directors on 28 October 2026. They were signed on its behalf by:

Mr D Moore Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Digitalcrush Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 17 Queens Lane, Newcastle Upon Tyne, NE1 1RN, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’ issued by the Financial Reporting Council, including Section 1A of Financial Reporting Standard 102 (FRS102), and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The functional currency of Digitalcrush Ltd is considered to be pounds sterling because that is the currency of the primary economic environment in which the Company operates.

These financial statements are separate financial statements.

Turnover

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

Taxation

Current tax
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and 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 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.

Pension costs and other post-retirement benefit

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

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Goodwill

not amortised

Goodwill

Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net
assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is 5 years.

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 etc.

3 - 4 years straight line

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	6		6

3. Tangible assets

	Plant and machinery etc.		Total
	£		£
Cost
At 01 February 2025	53,533		53,533
Additions	32,176		32,176
At 31 January 2026	85,709		85,709
Accumulated depreciation
At 01 February 2025	44,570		44,570
Charge for the financial year	10,869		10,869
At 31 January 2026	55,439		55,439
Net book value
At 31 January 2026	30,270		30,270
At 31 January 2025	8,963		8,963

4. Debtors

	2026		2025
	£		£
Trade debtors	60,896		84,033
Other debtors	470		9,582
	61,366		93,615

5. Creditors: amounts falling due within one year

	2026		2025
	£		£
Trade creditors	0		5,569
Taxation and social security	69,296		107,510
Obligations under finance leases and hire purchase contracts	3,208		0
Other creditors	( 1,193)		45,985
	71,311		159,064

6. Creditors: amounts falling due after more than one year

	2026		2025
	£		£
Obligations under finance leases and hire purchase contracts	25,530		0

There are no amounts included above in respect of which any security has been given by the small entity.