Registered Number 12236994

DIGITAL CHR LIMITED

Micro-entity Accounts

31 October 2025

DIGITAL CHR LIMITED Registered Number 12236994

Micro-entity Balance Sheet as at 31 October 2025

Notes 2025 2024
£ £
Called up share capital not paid
-
-
Fixed Assets
-
-
Current Assets
19,477
48,590
Prepayments and accrued income
-
-
Creditors: amounts falling due within one year
(49,090)
(21,435)
Net current assets (liabilities)
(29,613)
27,155
Total assets less current liabilities
(29,613)
27,155
Creditors: amounts falling due after more than one year
0
0
Provisions for liabilities
0
0
Accruals and deferred income
0
0
Total net assets (liabilities)
(29,613)
27,155
Capital and reserves
(29,613)
27,155
  • For the year ending 31 October 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
  • The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
  • 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 in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Approved by the Board on 31 October 2026

And signed on their behalf by:
Alexandre Auger, Director

Footnotes:

DIGITAL CHR LIMITED Registered Number 12236994

Notes to the Micro-entity Accounts for the period ended 31 October 2025

1Employees
2025 2024
Average number of employees during the period 1 1

2Accounting Policies

Basis of measurement and preparation of accounts
These accounts have been prepared in accordance with the micro-entity provisions of the Companies Act 2006 and FRS 105 under the historical cost convention and on a going concern basis. At 31 October 2025 net current liabilities were GBP 29,613. Together with the HMRC and lender balances, this is a material uncertainty that may cast significant doubt on the company's ability to continue as a going concern. The director has assessed the position and continues to adopt the going concern basis; no adjustments have been made for a non-going-concern basis. The 2024 comparative balance sheet has been restated to reclassify a director's loan of GBP 40,761.33 from creditors to debtors and remove GBP 19,870.54 of unsupported Undeposited Funds against opening reserves. Restated 2024 current assets are GBP 48,590.45, creditors due within one year GBP 21,434.99 and net assets GBP 27,155.46; the prior-year profit is unchanged. Prior Corporation Tax payable is GBP 3,271.57 after reclassification of the GBP 1,001.10 payment bearing the COTAX descriptor. A GBP 196.84 payment bearing the bank description HMRC ETMP remains in HMRC tax clearing pending allocation; ETMP identifies HMRC's platform, not the specific tax regime.