REGISTERED NUMBER: 06419424 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 November 2025

for

Owdoo Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

M A Laing

REGISTERED OFFICE:

55 Fountain Street

Morley

Leeds

West Yorkshire

LS27 0AA

REGISTERED NUMBER:

06419424 (England and Wales)

ACCOUNTANTS:

Frank W Dobby & Co Limited

Chartered Certified Accountants

55 Fountain Street

Morley

Leeds

West Yorkshire

LS27 0AA

FIXED ASSETS

Intangible assets

4

6,479

6,479

Tangible assets

5

987

1,396

7,466

7,875

CURRENT ASSETS

Debtors

6

175,275

113,082

Cash at bank and in hand

828,038

798,650

1,003,313

911,732

CREDITORS

Amounts falling due within one year

7

109,516

126,668

NET CURRENT ASSETS

893,797

785,064

TOTAL ASSETS LESS CURRENT LIABILITIES

901,263

792,939

CAPITAL AND RESERVES

Called up share capital

8

2

2

Retained earnings

901,261

792,937

SHAREHOLDERS' FUNDS

901,263

792,939

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 17 August 2026 and were signed by:

M A Laing - Director

1.	STATUTORY INFORMATION

Owdoo Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Revenue from the sale of goods is recognised when goods are delivered and legal title passes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of nil years.

Patents & licences

Costs incurred in securing international trade marks and licences of the products developed by the company are capitalised. The Company's policy for amortisation has not yet been established as this is a newly developed concept, and its estimated useful life is unknown at this stage.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

33% on reducing balance

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2024 - 9 ) .

4.	INTANGIBLE FIXED ASSETS

Patents

and

licences

£

COST

At 1 December 2024

and 30 November 2025

6,479

NET BOOK VALUE

At 30 November 2025

6,479

At 30 November 2024

6,479

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 December 2024

and 30 November 2025

10,236

18,447

28,683

DEPRECIATION

At 1 December 2024

9,594

17,693

27,287

Charge for year

160

249

409

At 30 November 2025

9,754

17,942

27,696

NET BOOK VALUE

At 30 November 2025

482

505

987

At 30 November 2024

642

754

1,396

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade debtors

166,763

112,722

Amounts owed by group undertakings

826

-

Other debtors

7,686

360

175,275

113,082

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade creditors

11,615

2,527

Amounts owed to group undertakings

-

174

Taxation and social security

78,209

95,899

Other creditors

19,692

28,068

109,516

126,668

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.11.25

30.11.24

value:

£

£

2

Ordinary shares

£1

2

2

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 November 2025 and 30 November 2024:

30.11.25

30.11.24

£

£

M A Laing

Balance outstanding at start of year

(323

)

150

Amounts advanced

2,366

10,527

Amounts repaid

(2,500

)

(11,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(457

)

(323

)