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Company Registration No. 14257577 (England and Wales)
NODE IPR LTD Unaudited accounts for the year ended 31 March 2025
NODE IPR LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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NODE IPR LTD Company Information for the year ended 31 March 2025
Director
Christopher Neil Evans
Company Number
14257577 (England and Wales)
Registered Office
2d Fulwood Park Liverpool L17 5AG
Accountants
Node Finance Ltd Stone House Fulwood Park Liverpool L17 5AG
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NODE IPR LTD Statement of financial position as at 31 March 2025
2025
2024
Notes
£
£
Fixed assets
Intangible assets
4
13,781
12,921
Current assets
Debtors
5
5,400
5,400
Cash at bank and in hand
1
1,217
5,401
6,617
Creditors: amounts falling due within one year
6
(3,345)
(3,601)
Net current assets
2,056
3,016
Total assets less current liabilities
15,837
15,937
Creditors: amounts falling due after more than one year
7
(15,000)
(15,000)
Provisions for liabilities
Other provisions
8
-
(100)
Net assets
837
837
Capital and reserves
Called up share capital
2
2
Profit and loss account
835
835
Shareholders' funds
837
837
For the year ending 31 March 2025 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 director acknowledges his 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 and authorised for issue on 26 December 2025 and were signed on its behalf by
Christopher Neil Evans Director Company Registration No. 14257577
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NODE IPR LTD Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
NODE IPR LTD is a private company, limited by shares, registered in England and Wales, registration number 14257577. The registered office is 2d Fulwood Park, Liverpool, L17 5AG.
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.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Other
£
Cost
At 1 April 2024
12,137
At 31 March 2025
12,137
Amortisation
At 1 April 2024
(784)
Charge for the year
(860)
At 31 March 2025
(1,644)
Net book value
At 31 March 2025
13,781
At 31 March 2024
12,921
Trademarks are amortised over a period of 10 years however are subject to revaluation.
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
5,400
5,400
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NODE IPR LTD Notes to the Accounts for the year ended 31 March 2025
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
-
340
Amounts owed to group undertakings and other participating interests
3,345
3,014
Accruals
-
247
3,345
3,601
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Amounts owed to group undertakings and other participating interests
15,000
15,000
8
Provisions for liabilities
£
At 1 April 2024
100
Provisions used
(100)
At 31 March 2025
-
A provision of £100 has been made in relation to expenses that should be re-imbursed by a related party company 10958626 LTD (formerly TD2023 Realisations Ltd) which ceased trading on 01/05/2023 and is anticipated to be unrecoverable unless settled by its successor company.
9
Transactions with related parties
In the last period The company charged licensing fees to entities within the Node DT Group Ltd (CRN: 15052089) ("NDT") in aggregate amounting to £10,750 (2015: £nil). At the period end £5,400 was owed across three subsidiary undertakings of NDT and one related party in common control (2023: £5400) and is shown in Debtors < 1 year. This is in relation to domain name and trademark services relating to the "Node" and "Tokyo" brand names. An amount of £3,014 is owed to the immediate and ultimate parent company Node DT Pte Ltd, a company incorporated in Singapore (2014: £3,014 which is within Creditors < 1 year and a further £15,000 (2014: £15,000) in respect of a net-off of intergroup balances. These amounts are still outstanding as at the date of signing. The balances due to parent company are interest free and unsecured. The Parent company has provided a letter of support confirming it will not demand repayment to the extent if it did would cause the company to be unable to pay its external bills as and when they fall due.
10
Controlling party
As at the balance sheet date the parent company was Siam AssetCo Ltd (a company controlled by Director Mr C N Evans) a Company registed in England No. 12832814. Post period end on 05/11/2024 the intermediate and ultimate parent company became Nodt DT Pte Ltd a company incorporated in Singapore with reg no. 202208181N. As this is a small group the financial statements were not consolidated beyond this entity level. The financial starements for Siam AssetCo Ltd (now named C N Evans Ltd) are available from Companies House. The financial statements for Node DT Pte Ltd are publically available from ACRA (Accounting And Corporate Regulatory Authority Singapore).
11
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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