Company Registration No. 14796571 (England and Wales)
Node Digital Ltd
Unaudited accounts
for the period from 1 September 2023 to 31 March 2024
Node Digital Ltd
Unaudited accounts
Contents
Node Digital Ltd
Company Information
for the period from 1 September 2023 to 31 March 2024
Directors
Christopher Neil Evans
Victoria Gardner
Company Number
14796571 (England and Wales)
Registered Office
Stone House
2d Fulwood Park
Liverpool
L17 5AG
England
Accountants
Node Finance Ltd
Stone House
Fulwood Park
Liverpool
L17 5AG
Node Digital Ltd
Accountants' report
Accountants' report to the board of directors of Node Digital Ltd on the preparation of the unaudited statutory accounts for the period from 1 September 2023 to 31 March 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of
Node Digital Ltd for the period from
1 September 2023 to
31 March 2024 as set out on pages
5 -
7 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of Node Digital Ltd, as a body, in accordance with the terms of our engagement letter dated 13 September 2023. Our work has been undertaken solely to prepare for your approval the accounts of Node Digital Ltd and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Node Digital Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Node Digital Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Node Digital Ltd. You consider that Node Digital Ltd is exempt from the statutory audit requirement for the period.
We have not been instructed to carry out an audit or a review of the accounts of Node Digital Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
Node Finance Ltd
Stone House
Fulwood Park
Liverpool
L17 5AG
17 January 2025
Node Digital Ltd
Statement of financial position
as at 31 March 2024
Cash at bank and in hand
309
600
Creditors: amounts falling due within one year
-
(999)
Net current assets/(liabilities)
6,959
(399)
Net assets/(liabilities)
6,959
(399)
Called up share capital
1
1
Profit and loss account
6,958
(400)
Shareholders' funds
6,959
(399)
For the period ending 31 March 2024 the company was entitled to exemption from audit 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 Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 17 January 2025 and were signed on its behalf by
Christopher Neil Evans
Director
Company Registration No. 14796571
Node Digital Ltd
Notes to the Accounts
for the period from 1 September 2023 to 31 March 2024
Node Digital Ltd is a private company, limited by shares, registered in England and Wales, registration number 14796571. The registered office is Stone House, 2d Fulwood Park, Liverpool, L17 5AG, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous period, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Amounts falling due within one year
5
Creditors: amounts falling due within one year
2024
2023
Loans from directors
-
999
Brought
Forward
Advance/
credit
Repaid
Carried
Forward
Directors Loan
-
2,650
-
2,650
Loans to directors carry interest at the HMRC rate
7
Transactions with related parties
As explained in note 6 there was a loan of £2,650 outstanding from Director C N Evans, this amount is due within one year and interest is charged at HMRC rate. This amount sits in other debtors < 1 year.
As at the balance sheet date an amount of £4,000 was owed from 14909089 Ltd (formerly Node Capital Ltd). This amount sits in other debtors < 1 year.
Node Digital Ltd
Notes to the Accounts
for the period from 1 September 2023 to 31 March 2024
The ultimate parent company and controlling party is Node DT Group Ltd, a company registered in England no. 15052089.
As it is a small group its financial statements have not been consolidated.
9
Average number of employees
During the period the average number of employees was 2 (2023: 2).