Online Dating and Discovery Association 31/08/2025 iXBRL

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
		_______