Registration number: 15355491

Onfigr Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 9

Onfigr Limited

Company Information

Directors

R Benson M C Fell S J Mooney D J McVitie

Registered office

Wellington Mills 70 Plover Road Huddersfield West Yorkshire United Kingdom HD3 3HR

Onfigr Limited

(Registration number: 15355491)
Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Intangible assets	4	892	300
Tangible assets	5	464	-
		1,356	300
Current assets
Debtors	6	124,171	58,833
Cash at bank and in hand		9,594	3,719
		133,765	62,552
Creditors: Amounts falling due within one year	7	(236,840)	(272,680)
Net current liabilities		(103,075)	(210,128)
Net liabilities		(101,719)	(209,828)
Capital and reserves
Called up share capital		9	1
Share premium reserve		99,998	-
Retained earnings		(201,726)	(209,829)
Shareholders' deficit		(101,719)	(209,828)

For the financial year ending 31 December 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 accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 5 August 2026 and signed on its behalf by:
 

......................................... D J McVitie Director

Onfigr Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Wellington Mills
70 Plover Road
Huddersfield
West Yorkshire
HD3 3HR
United Kingdom

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis. As at 31 December 2025, the company was loss making and had net liabilities. The directors have confirmed that in their opinion the company will be able to meet its liabilities as they fall due for the foreseeable future (being a period not less than twelve months).

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Onfigr Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Judgements

In the application of the accounting policies the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis.

Key sources of estimation uncertainty

The key areas of estimation uncertainty have been considered by management, being:

- Tangible fixed assets
Tangible fixed assets are depreciated over their useful lives. The actual lives of the assets are assessed annually and may vary depending on the number of factors. In assessing asset lives, factors such as technological innovation, product life cycle and maintenance programmes are taken into account.

-Intangible fixed assets
The assessment of their useful economic lives and any potential impairment. Estimates are based on management's expectations of the period over which the trademarks will continue to generate economic benefits and are reviewed regularly.

- Tax losses
The assessed likelihood that the Company will be able to utilise previously recorded tax losses against future taxable profits.

- Accruals and prepayments
The estimates applied to determine accruals and prepayments in respect of sales revenue and expenses.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Office equipment	25% Straight line

Onfigr Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Intangible assets

Separately acquired trademarks and licences are shown at historical cost.

Trademarks, licences (including software) and customer-related intangible assets acquired in a business combination are recognised at fair value at the acquisition date.

Trademarks, licences and customer-related intangible assets have a finite useful life and are carried at cost less accumulated amortisation and any accumulated impairment losses.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Trademarks	10 years

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Debtors receivable within one year
Debtors with no stated interest rate and receivable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Creditors payable within one year
Creditors with no stated interest rate and payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Onfigr Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 12 (2024 - 7).

Onfigr Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

4	Intangible assets

	Trademarks, patents and licenses  £	Total £
Cost or valuation
At 1 January 2025	320	320
Additions acquired separately	660	660
At 31 December 2025	980	980
Amortisation
At 1 January 2025	20	20
Amortisation charge	68	68
At 31 December 2025	88	88
Carrying amount
At 31 December 2025	892	892
At 31 December 2024	300	300

5	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
Additions	499	499
At 31 December 2025	499	499
Depreciation
Charge for the year	35	35
At 31 December 2025	35	35
Carrying amount
At 31 December 2025	464	464

Onfigr Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

6

Debtors

Current	2025 £	2024 £
Trade debtors	50,309	58,832
Prepayments	3,154	-
Other debtors	70,708	1
	124,171	58,833

7

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	8	19,997	5,000
Trade creditors		15,274	120,262
Taxation and social security		63,335	43,362
Accruals and deferred income		136,357	101,567
Other creditors		1,877	2,489
		236,840	272,680

8	Loans and borrowings

Current loans and borrowings

	2025 £	2024 £
Other borrowings	19,997	5,000

Other borrowings consists of a short term loan provided to the company by the director, Mr R Benson. The loan is not accruing interest and is repayable on demand.

9	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary shares of £0.00001 (2024 - £1.00) each	930,000	9.30	1	1

Onfigr Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

During the year, the existing shares in the company were subdivided. 1 Ordinary share of £1.00 was subdivided and converted to 100,000 ordinary shares of £0.00001 each.

In addition, there was a further allotment of shares. 830,000 Ordinary shares with a total nominal value of £8.30 were allotted for a total consideration of £100,006.

10

Control

There is no controlling party.