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Registered number: 14603464
One North Digital Ltd
Unaudited Financial Statements
For the Period 1 June 2025 to 31 December 2025
One North Digital Ltd
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—5

Page 1
One North Digital Ltd
Statement of Financial Position
As At 31 December 2025
Statement of Financial Position
Registered number: 14603464

| 31 December 2025 | 31 May 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 1,867 |  | -
Tangible Assets | 5 |  | 858 |  | -
|  |  | 2,725 |  | -
CURRENT ASSETS
Debtors | 6 | 2,400 |  | 100 |
Cash at bank and in hand |  | 18,260 |  | - |
|  | 20,660 |  | 100 |
Creditors: Amounts Falling Due Within One Year | 7 | (20,223 ) |  | - |
NET CURRENT ASSETS (LIABILITIES) |  |  | 437 |  | 100
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 3,162 |  | 100
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (163 ) |  | -
NET ASSETS |  |  | 2,999 |  | 100
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Income Statement |  |  | 2,899 |  | -
SHAREHOLDERS' FUNDS |  |  | 2,999 |  | 100

Page 1
Page 2
One North Digital Ltd
Statement of Financial Position (continued)
As At 31 December 2025
For the period ending 31 December 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 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board

Mr Paul Leary Director
28 May 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
One North Digital Ltd
Notes to the Financial Statements
For the Period 1 June 2025 to 31 December 2025
Notes to the Financial Statements
1. General Information
One North Digital Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14603464 . The registered office is The Octagon, Wells Road, Ilkley, West Yorkshire, LS29 9JB.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
When preparing the financial statements, the directors have made an assessment of the company's ability to continue as a going concern. The company is considered a going concern as the directors have no intention to liquidate the company or to cease trading. In assessing whether the going concern asumption is appropriate the directors have taken into account all available information about the future, which is at least, but is not limited to, twelve months from the date when the financial statements are authorised for issue.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.4. Intangible Fixed Assets and Amortisation - Intellectual Property
Intellectual property assets are Intellectual Property. It is amortised to the income statement over its estimated economic life of 10 years.
2.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment | 33.33% Straight Line

2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
One North Digital Ltd
Notes to the Financial Statements (continued)
For the Period 1 June 2025 to 31 December 2025
3. Average Number of Employees
Average number of employees, including directors, during the period was: 2 (2025: 2)
2 2
4. Intangible Assets

| Intellectual Property
--- | ---
| £
Cost
As at 1 June 2025 | -
Additions | 2,018
As at 31 December 2025 | 2,018
Amortisation
As at 1 June 2025 | -
Provided during the period | 151
As at 31 December 2025 | 151
Net Book Value
As at 31 December 2025 | 1,867
As at 1 June 2025 | -

5. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 June 2025 | -
Additions | 1,144
As at 31 December 2025 | 1,144
Depreciation
As at 1 June 2025 | -
Provided during the period | 286
As at 31 December 2025 | 286
Net Book Value
As at 31 December 2025 | 858
As at 1 June 2025 | -

6. Debtors

| 31 December 2025 |  | 31 May 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 2,400 |  | 100

Page 4
Page 5
One North Digital Ltd
Notes to the Financial Statements (continued)
For the Period 1 June 2025 to 31 December 2025
7. Creditors: Amounts Falling Due Within One Year

| 31 December 2025 |  | 31 May 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 5,821 |  | -
Taxation and social security | 14,402 |  | -
| 20,223 |  | -

8. Share Capital

| 31 December 2025 |  | 31 May 2025
--- | --- | --- | ---
| £ |  | £
Called Up Share Capital not Paid | - |  | 100
Called Up Share Capital has been paid up | 100 |  | -
Amount of Allotted, Called Up Share Capital | 100 |  | 100

Page 5