2 0 0 01/09/2024 31/08/2025 2025-08-31 false false false false false false false true false false true false false false false false true false No description of principal activities is disclosed 2024-09-01 Sage Accounts Production 24.0 - FRS102_2024 xbrli:pure xbrli:shares iso4217:GBP 08657895 2024-09-01 2025-08-31 08657895 2025-08-31 08657895 2024-08-31 08657895 2023-09-01 2024-08-31 08657895 2024-08-31 08657895 2023-08-31 08657895 core:FurnitureFittingsToolsEquipment 2024-09-01 2025-08-31 08657895 bus:RegisteredOffice 2024-09-01 2025-08-31 08657895 bus:LeadAgentIfApplicable 2024-09-01 2025-08-31 08657895 bus:Director1 2024-09-01 2025-08-31 08657895 bus:Director2 2024-09-01 2025-08-31 08657895 bus:Director3 2024-09-01 2025-08-31 08657895 bus:Director4 2024-09-01 2025-08-31 08657895 bus:Director5 2024-09-01 2025-08-31 08657895 bus:Director6 2024-09-01 2025-08-31 08657895 bus:Director7 2024-09-01 2025-08-31 08657895 bus:CompanySecretary1 2024-09-01 2025-08-31 08657895 core:RetainedEarningsAccumulatedLosses 2023-09-01 2024-08-31 08657895 core:RetainedEarningsAccumulatedLosses 2024-09-01 2025-08-31 08657895 core:WithinOneYear 2025-08-31 08657895 core:WithinOneYear 2024-08-31 08657895 bus:SmallEntities 2024-09-01 2025-08-31 08657895 bus:AuditExemptWithAccountantsReport 2024-09-01 2025-08-31 08657895 bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 08657895 bus:CompanyLimitedByGuarantee 2024-09-01 2025-08-31 08657895 bus:AbridgedAccounts 2024-09-01 2025-08-31
Company registration number: 08657895
Online Dating and Discovery Association
Company limited by guarantee
Unaudited filleted abridged financial statements
31 August 2025
Online Dating and Discovery Association
Company limited by guarantee
Contents
Directors and other information
Accountant's report
Abridged statement of financial position
Statement of changes in equity
Notes to the financial statements
Online Dating and Discovery Association
Company limited by guarantee
Directors and other information

| Directors | Duncan Cunningham |
|  | Daniel Winchester |
|  | Morgan Cauvin | (Resigned 11 April 2025)
|  | Michael O'Sullivan |
|  | Jessica Alderson |
|  | David Brown | (Resigned 24 September 2025)
|  | Badia Berrada | (Appointed 21 October 2025)
| Secretary | Ann Austin |
| Company number | 08657895 |
| Registered office | 75 The Chase |
|  | London |
|  | SW4 0NR |
| Accountant | Catherine Atkin |
|  | 75 The Chase |
|  | Clapham |
|  | London |
|  | SW4 0NR |

| Bankers | National Westminster Bank
|  | 1 Townley Road
|  | Bexleyheath
|  | Kent
|  | DA6 7JG

Online Dating and Discovery Association
Company limited by guarantee
Chartered accountant's report to the board of directors on the preparation of the
unaudited statutory financial statements of Online Dating and Discovery Association
Year ended 31 August 2025
As described on the Statement of financial position, the directors of the company are responsible for the preparation of the financial statements for the year ended 31 August 2025, as set out on pages 6 to 10.
You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions I have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to me.
Catherine Atkin
Chartered Accountant
75 The Chase
Clapham
London
SW4 0NR
1 December 2025
Online Dating and Discovery Association
Company limited by guarantee
Abridged statement of financial position
31 August 2025

|  |  | 2025 |  |  |  | 2024 |  |
|  | Note | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |  |
Tangible assets |  | 6 | 26 |  |  |  | 225 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  |  |  | 26 |  |  |  | 225
Current assets |  |  |  |  |  |  |  |  |
Debtors |  |  | 107,131 |  |  |  | 91,154 |  |
Cash at bank and in hand |  |  | 78,942 |  |  |  | 86,420 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  | 186,073 |  |  |  | 177,574 |  |
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
within one year |  |  | ( 186,099) |  |  |  | ( 177,799) |  |
|  |  | _______ |  |  |  | _______ |  |
Net current liabilities |  |  |  |  | ( 26) |  |  |  | ( 225)
|  |  |  |  | _______ |  |  |  | _______

For the year ending 31 August 2025 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 year in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the abridged statement of comprehensive income has not been delivered.
All of the members have consented to the preparation of the abridged statement of comprehensive income and the abridged statement of financial position for the current year ending 31 August 2025 in accordance with Section 444(2A) of the Companies Act 2006.
These financial statements were approved by the board of directors and authorised for issue on 01 December 2025 , and are signed on behalf of the board by:
Daniel Winchester Jessica Alderson
Director Director
Company registration number: 08657895
Online Dating and Discovery Association
Company limited by guarantee
Statement of changes in equity
Year ended 31 August 2025

|  | Profit and loss account | Total |  |  |  |  |  |
|  | £ | £ |  |  |  |  |  |
At 1 September 2023 |  | - |  |  |  |  |  |  |
Profit for the year |  | - |  |  |  |  |  |  |
|  | _______ |  |  |  |  |  |  |
Total comprehensive income for the year |  | - |  |  |  |  |  |  |
|  | _______ |  |  |  |  |  |  |
At 31 August 2024 and 1 September 2024 |  | - |  |  |  |  |  |  |
Profit for the year |  | - |  |  |  |  |  |  |
|  | _______ |  |  |  |  |  |  |
Total comprehensive income for the year |  | - |  |  |  |  |  |  |
|  | _______ |  |  |  |  |  |  |
At 31 August 2025 |  | - |  |  |  |  |  |  |
|  | _______ |  |  |  |  |  |  |

Online Dating and Discovery Association
Company limited by guarantee
Notes to the financial statements
Year ended 31 August 2025
1. General information
The company is a private company limited by guarantee, registered in England. The address of the registered office is 75 The Chase, London, SW4 0NR.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis. They are prepared in sterling, which is the fuctional currrency of the entity.
Turnover
Turnover represents the total invoice value of membership fees received from members to cover the expenses of the financial year. Excess membership fees received in advance are included in creditors as deferred income, and carried forward to the following year.
Tangible assets
tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows :

| Fittings fixtures and equipment | - | 33.33 % | straight line

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.
Financial instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
Defined contribution plans
Contributions to defined contribution pension plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.
4. Limited by guarantee
The company was incorporated as limited by guarantee and therefore has no share capital. The liability of each member is limited to £1, being the amount that each member undertakes to contribute to the assets of the company in the event of it being wound up while he is a member, or within one year after he ceases to be a member.
5. Employee numbers
The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).
6. Tangible assets

|  | £ |  |  |  |  |  |
| Cost |  |  |  |  |  |  |
| At 1 September 2024 and 31 August 2025 | 1,055 |  |  |  |  |  |
|  | _______ |  |  |  |  |  |
| Depreciation |  |  |  |  |  |  |
| At 1 September 2024 | 830 |  |  |  |  |  |
| Charge for the year | 199 |  |  |  |  |  |
|  | _______ |  |  |  |  |  |
| At 31 August 2025 | 1,029 |  |  |  |  |  |
|  | _______ |  |  |  |  |  |
| Carrying amount |  |  |  |  |  |  |
| At 31 August 2025 | 26 |  |  |  |  |  |
|  | _______ |  |  |  |  |  |
| At 31 August 2024 | 225 |  |  |  |  |  |
|  | _______ |  |  |  |  |  |