smallAccCompHo_0921.xslt
01/12/2024 30/11/2025 false false false Comdal Limited - EasydigitalFiling.com 2020_1 SC714620 business:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 SC714620 2024-12-01 SC714620 2025-11-30 SC714620 2024-12-01 2025-11-30 SC714620 2023-12-01 SC714620 2024-11-30 SC714620 2023-12-01 2024-11-30 SC714620 business:Director1 2024-12-01 2025-11-30 SC714620 business:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 SC714620 business:FRS102 2024-12-01 2025-11-30 SC714620 business:AbridgedAccounts 2024-12-01 2025-11-30 SC714620 core:WithinOneYear 2025-11-30 SC714620 core:WithinOneYear 2024-11-30 SC714620 core:AfterOneYear 2025-11-30 SC714620 core:AfterOneYear 2024-11-30 SC714620 core:Goodwill 2024-12-01 2025-11-30 SC714620 core:Goodwill 2024-12-01 SC714620 core:Goodwill 2025-11-30 SC714620 core:IntangibleAssetsOtherThanGoodwill 2024-12-01 2025-11-30 SC714620 core:IntangibleAssetsOtherThanGoodwill 2024-12-01 SC714620 core:IntangibleAssetsOtherThanGoodwill 2025-11-30 SC714620 core:LandBuildings 2024-12-01 2025-11-30 SC714620 core:LandBuildings 2024-12-01 SC714620 core:LandBuildings 2025-11-30 SC714620 core:PlantMachinery 2024-12-01 2025-11-30 SC714620 core:PlantMachinery 2024-12-01 SC714620 core:PlantMachinery 2025-11-30 SC714620 core:MotorVehicles 2024-12-01 2025-11-30 SC714620 core:MotorVehicles 2024-12-01 SC714620 core:MotorVehicles 2025-11-30 SC714620 core:FurnitureFittingsToolsEquipment 2024-12-01 2025-11-30 SC714620 core:FurnitureFittingsToolsEquipment 2024-12-01 SC714620 core:FurnitureFittingsToolsEquipment 2025-11-30 SC714620 core:ComputerEquipment 2024-12-01 2025-11-30 SC714620 core:ComputerEquipment 2024-12-01 SC714620 core:ComputerEquipment 2025-11-30 SC714620 core:ShareCapital 2024-11-30 SC714620 core:ShareCapital 2025-11-30 SC714620 core:SharePremium 2024-11-30 SC714620 core:SharePremium 2025-11-30 SC714620 core:RevaluationReserve 2024-11-30 SC714620 core:RevaluationReserve 2025-11-30 SC714620 core:CapitalRedemptionReserve 2024-11-30 SC714620 core:CapitalRedemptionReserve 2025-11-30 SC714620 core:CapitalContributionReserve 2024-11-30 SC714620 core:CapitalContributionReserve 2025-11-30 SC714620 core:OtherReservesSubtotal 2024-11-30 SC714620 core:OtherReservesSubtotal 2025-11-30 SC714620 core:RetainedEarningsAccumulatedLosses 2025-11-30 SC714620 core:RetainedEarningsAccumulatedLosses 2024-11-30 iso4217:GBP xbrli:pure
Company Registration No. SC714620 (Scotland)

OPHIDIAN LTD
Financial Statements
for the Period from 01 December 2024 to 30 November 2025

## OPHIDIAN LTD

### Financial Statements for the period ending 30 November 2025

CONTENTS | PAGE
Company Information | 2
Statement of Financial Position | 3
Notes to the Accounts | 4

## OPHIDIAN LTD

### Financial Statements for the period ending 30 November 2025

#### Company Information

Company Details
Company Number | SC714620
Registered Office | 46A SHAND STREET
| WISHAW
| ML2 8HN
Directors
Directors who held office during the period were:
Adam Robert CAIRNS

## OPHIDIAN LTD

### Financial Statements for the period ending 30 November 2025

#### Statement of Financial Position

1234567

| Notes | 2025 |  | 2024
|  | £ |  | £
Fixed Assets |  |  |  |
Intangible assets | 5 | - |  | 71
Current Assets |  |  |  |
Cash at bank and in hand |  | - |  | 3
|  | - |  | 3
Creditors |  |  |  |
Amount falling due within one year |  | (12,376) |  | -
Net Current Assets |  | (12,376) |  | 3
Total Assets less current liabilities |  | (12,376) |  | 74
Creditors due after more than one year |  | - |  | (12,263)
Net Assets |  | (12,376) |  | (12,189)
Capital and Reserves |  |  |  |
Called up Share Capital |  | 1 |  | 1
Retained earnings at end of year |  | (12,377) |  | (12,190)
Shareholder funds |  | (12,376) |  | (12,189)

For the year ending 30/11/2025 the company was entitled to exemption 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).
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 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.
Approved by the Board on 14 March 2026
Adam Cairns
Company Registration No. SC714620

## OPHIDIAN LTD

### Financial Statements for the period ending 30 November 2025

#### Notes to the Accounts

1. Statutory Information
OPHIDIAN LTD is a private company, limited by shares, registered in Scotland, registration number SC714620.
2. Accounting Policies
Basis of preparing the Financial Statements
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities.
Presentation Currency
The accounts are presented in £ sterling.

## OPHIDIAN LTD

### Financial Statements for the period ending 30 November 2025

#### Notes to the Accounts

Intangible Asset Policy
(a) Intangible assets held are recognised as having an indefinite useful life. The asset classes held comprise Ethereum and tokens which have a recognisable active market.(b) These assets have been assessed as having an indefinite useful life because digital assets and cryptocurrencies are non-physical and intended to function as a store of value over time. Accordingly, they meet the definition of intangible assets under FRS 102.(c) All assets are initially recognised at cost. Subsequently, the revaluation or impairment model permitted under FRS 102 is applied, with assets measured at fair value at the end of each accounting period, based on prices observable in their active markets and impaired value. All assets were acquired separately.(d) All assets have been sold off as company is ceasing trading. Any gains or losses on disposal are recognised in profit and loss in accordance with FRS 102.

## OPHIDIAN LTD

### Financial Statements for the period ending 30 November 2025

#### Notes to the Accounts

3. Employees
Average number of employees, including directors, during the year was as follows:
2025 | 0
2024 | 0
4. Principal Activity
Other information technology service activities

## OPHIDIAN LTD

### Financial Statements for the period ending 30 November 2025

#### Notes to the Accounts

5. Intangible Assets
|  | Other |  | Total
Cost |  | £ |  | £
At 01/12/2024 |  | 71 |  | 71
Additions |  | 183 |  | 183
Disposals |  | (415) |  | (415)
Revaluations |  | 161 |  | 161
At 30/11/2025 |  | - |  | -
Amortisation |  |  |  |
At 01/12/2024 |  | - |  | -
Charge for the Year |  | - |  | -
On Disposals |  | - |  | -
Other increases/(decreases) |  | - |  | -
At end of period |  | - |  | -
Net book value |  |  |  |
At 30/11/2025 |  | - |  | -
At 30/11/2024 |  | 71 |  | 71