Company registration number 14258560 (England and Wales)
Ologist Ltd
Unaudited Financial Statements
For the year ended 31 March 2026
Ologist Ltd
Contents
Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 5
Ologist Ltd
Statement Of Financial Position
As at 31 March 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
3
15,617
14,554
Current assets
Debtors
4
28,851
24,487
Cash at bank and in hand
84,862
1,660
113,713
26,147
Creditors: amounts falling due within one year
5
(84,919)
(33,601)
Net current assets/(liabilities)
28,794
(7,454)
Total assets less current liabilities
44,411
7,100
Provisions for liabilities
(2,967)
-
Net assets
41,444
7,100
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
41,344
7,000
Total equity
41,444
7,100
Ologist Ltd
Statement Of Financial Position (continued)
As at 31 March 2026
- 2 -

For the financial year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 17 June 2026
Mr J Finch
Director
Company registration number 14258560 (England and Wales)
Ologist Ltd
Notes to the financial statements
For the year ended 31 March 2026
- 3 -
1
Accounting policies
Company information

Ologist Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 1 Victoria Court, Bank Square, Morley, Leeds, West Yorkshire, England, LS27 9SE.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

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 are recover able.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Ologist Ltd
Notes to the financial statements (continued)
For the year ended 31 March 2026
1
Accounting policies
(Continued)
- 4 -
1.4
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

1.5
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 current liabilities.

1.6
Taxation

The tax expense represents the sum of the tax currently payable.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

1.7
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.8
Leases
As lessee

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
2
2
Ologist Ltd
Notes to the financial statements (continued)
For the year ended 31 March 2026
- 5 -
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 April 2025
26,755
Additions
8,216
Disposals
(3,872)
At 31 March 2026
31,099
Depreciation and impairment
At 1 April 2025
12,201
Depreciation charged in the year
5,205
Eliminated in respect of disposals
(1,924)
At 31 March 2026
15,482
Carrying amount
At 31 March 2026
15,617
At 31 March 2025
14,554
4
Debtors
2026
2025
Amounts falling due within one year:
£
£
Trade debtors
2,109
24,487
Other debtors
26,742
-
0
28,851
24,487
5
Creditors: amounts falling due within one year
2026
2025
£
£
Trade creditors
9,346
271
Taxation and social security
34,080
24,369
Other creditors
41,493
8,961
84,919
33,601
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