Silverfin false false 31/07/2025 01/08/2024 31/07/2025 Dr Susan Scurlock MBE 11/05/2018 Ms Jennifer Scurlock 28/01/2019 Mr Jamie Mcilvenny 06/04/2024 15 April 2026 The principal activity of the company continued to be that of education services. SC596914 2025-07-31 SC596914 bus:Director1 2025-07-31 SC596914 bus:Director2 2025-07-31 SC596914 bus:Director3 2025-07-31 SC596914 2024-07-31 SC596914 core:CurrentFinancialInstruments 2025-07-31 SC596914 core:CurrentFinancialInstruments 2024-07-31 SC596914 core:ShareCapital 2025-07-31 SC596914 core:ShareCapital 2024-07-31 SC596914 core:RetainedEarningsAccumulatedLosses 2025-07-31 SC596914 core:RetainedEarningsAccumulatedLosses 2024-07-31 SC596914 core:ComputerSoftware 2024-07-31 SC596914 core:ComputerSoftware 2025-07-31 SC596914 core:CurrentFinancialInstruments 1 2025-07-31 SC596914 core:CurrentFinancialInstruments 1 2024-07-31 SC596914 2024-08-01 2025-07-31 SC596914 bus:FilletedAccounts 2024-08-01 2025-07-31 SC596914 bus:SmallEntities 2024-08-01 2025-07-31 SC596914 bus:AuditExemptWithAccountantsReport 2024-08-01 2025-07-31 SC596914 bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 SC596914 bus:Director1 2024-08-01 2025-07-31 SC596914 bus:Director2 2024-08-01 2025-07-31 SC596914 bus:Director3 2024-08-01 2025-07-31 SC596914 core:ComputerSoftware core:TopRangeValue 2024-08-01 2025-07-31 SC596914 core:OtherResidualIntangibleAssets 2024-08-01 2025-07-31 SC596914 2023-08-01 2024-07-31 iso4217:GBP xbrli:pure

Company No: SC596914 (Scotland)

# ONEDOTALL LTD

### UNAUDITED FINANCIAL STATEMENTS
FOR THE FINANCIAL YEAR ENDED 31 JULY 2025
PAGES FOR FILING WITH THE REGISTRAR

ONEDOTALL LTD

## UNAUDITED FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 JULY 2025

Contents

ONEDOTALL LTD

## COMPANY INFORMATION

FOR THE FINANCIAL YEAR ENDED 31 JULY 2025
ONEDOTALL LTD

## COMPANY INFORMATION (continued)

FOR THE FINANCIAL YEAR ENDED 31 JULY 2025

DIRECTORS | Dr Susan Scurlock MBE
| Ms Jennifer Scurlock
| Mr Jamie Mcilvenny

REGISTERED OFFICE | Scottish Engineering
| 105 West George Street
| Glasgow
| G2 1QL
| Scotland
| United Kingdom

COMPANY NUMBER | SC596914 (Scotland)

CHARTERED ACCOUNTANTS | PM+M Solutions for Business LLP
| New Century House
| Greenbank Technology Park
| Challenge Way
| Blackburn
| BB1 5QB

ONEDOTALL LTD

## BALANCE SHEET

AS AT 31 JULY 2025
ONEDOTALL LTD

## BALANCE SHEET (continued)

AS AT 31 JULY 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Intangible assets | 3 | 55,870 |  | 55,870
|  | 55,870 |  | 55,870
Current assets |  |  |  |
Cash at bank and in hand |  | 1,447 |  | 1,324
|  | 1,447 |  | 1,324
Creditors: amounts falling due within one year | 4 | ( 36,277) |  | ( 37,832)
Net current liabilities |  | (34,830) |  | (36,508)
Total assets less current liabilities |  | 21,040 |  | 19,362
Net assets |  | 21,040 |  | 19,362
Capital and reserves |  |  |  |
Called-up share capital |  | 100 |  | 100
Profit and loss account |  | 20,940 |  | 19,262
Total shareholders' funds |  | 21,040 |  | 19,362

For the financial year ending 31 July 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 financial year in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Onedotall Ltd (registered number: SC596914) were approved and authorised for issue by the Board of Directors on 15 April 2026. They were signed on its behalf by:

Dr Susan Scurlock MBE Director |

ONEDOTALL LTD

## NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 JULY 2025
ONEDOTALL LTD

## NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 JULY 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Onedotall Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in Scotland. The address of the Company's registered office is Scottish Engineering, 105 West George Street, Glasgow, G2 1QL, Scotland, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amount received is recognised as interest income.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.
Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that it is probable will be recovered.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

##### Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Computer software | 5 years straight line

###### Other intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Financial assets are derecognised when and only when the contractual rights to the cash flows from the financial asset expire or are settled, or the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

Equity instruments
Equity instruments issued by the Company are recorded at the fair value of cash or other resources received or receivable, net of direct issue costs. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the Company.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 3 |  | 3

#### 3. Intangible assets

| Computer software |  | Total
| £ |  | £
Cost |  |  |
At 01 August 2024 | 55,870 |  | 55,870
At 31 July 2025 | 55,870 |  | 55,870
Accumulated amortisation |  |  |
At 01 August 2024 | 0 |  | 0
At 31 July 2025 | 0 |  | 0
Net book value |  |  |
At 31 July 2025 | 55,870 |  | 55,870
At 31 July 2024 | 55,870 |  | 55,870

#### 4. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Amounts owed to connected companies | 31,700 |  | 32,913
Accruals | 600 |  | 0
Corporation tax | 393 |  | 2,216
Other taxation and social security | 3,584 |  | 2,703
| 36,277 |  | 37,832