OD4G Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: SC677428 (Scotland)

Unaudited Financial Statements

for the Period 1 November 2024 to 23 July 2025

for

OD4G LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Chartered Certified Accountants' Report

6

DIRECTOR:

J H Rhodes

REGISTERED OFFICE:

34 Cairn Gardens

Cults

Aberdeen

AB15 9TE

REGISTERED NUMBER:

SC677428 (Scotland)

ACCOUNTANTS:

Enrich Tax Consultancy Ltd

4 Kingshill Park

Venture Drive

Arnhall Business Park

Westhill

Aberdeenshire

AB32 6FL

FIXED ASSETS

Tangible assets

4

-

44

CURRENT ASSETS

Debtors

5

-

11,700

Cash at bank

23,134

16,999

23,134

28,699

CREDITORS

Amounts falling due within one year

6

6,415

5,161

NET CURRENT ASSETS

16,719

23,538

TOTAL ASSETS LESS CURRENT
LIABILITIES

16,719

23,582

CAPITAL AND RESERVES

Called up share capital

7

1

Retained earnings

8

16,718

23,581

SHAREHOLDERS' FUNDS

16,719

23,582

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 23 July 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 23 July 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 4 November 2025 and were signed by:

J H Rhodes - Director

1.	STATUTORY INFORMATION

OD4G Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 the cost less estimated residual value of each asset over its estimated useful life.

Fixtures and fittings

-

20% on cost

Computer equipment

-

33% on cost

The assets' residual values and useful lives are reviewed and adjusted, if appropriate, at the end of each reporting period. The effect of any change is accounted for prospectively.

Taxation

Taxation for the period 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 period 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 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 period was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

COST

At 1 November 2024

219

1,413

1,632

Disposals

(219

)

(1,413

)

(1,632

)

At 23 July 2025

-

DEPRECIATION

At 1 November 2024

175

1,413

1,588

Charge for period

44

-

44

Eliminated on disposal

(219

)

(1,413

)

(1,632

)

At 23 July 2025

-

NET BOOK VALUE

At 23 July 2025

-

At 31 October 2024

44

-

44

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

23.7.25

31.10.24

£

Prepayments and accrued income

-

11,700

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

23.7.25

31.10.24

£

Tax

5,875

4,130

Directors' loan accounts

-

457

Accruals and deferred income

540

574

6,415

5,161

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

23.7.25

31.10.24

value:

£

1

Ordinary

£1

1

8.

RESERVES

Retained

earnings

£

At 1 November 2024

23,581

Profit for the period

25,056

Dividends

(31,919

)

At 23 July 2025

16,718

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the period ended 23 July 2025 and the year ended 31 October 2024:

23.7.25

31.10.24

£

J H Rhodes

Balance outstanding at start of period

(457

)

(2,505

)

Amounts advanced

1,110

2,505

Amounts repaid

(653

)

(457

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of period

-

(457

)

The above loan is unsecured, interest free and repayable on demand.

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of OD4G Limited for the period ended 23 July 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the director of OD4G Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of OD4G Limited and state those matters that we have agreed to state to the director of OD4G Limited in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that OD4G Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of OD4G Limited. You consider that OD4G Limited 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 financial statements of OD4G Limited. 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 financial statements.

Enrich Tax Consultancy Ltd

4 Kingshill Park

Venture Drive

Arnhall Business Park

Westhill

Aberdeenshire

AB32 6FL

4 November 2025