Registration number: 08645664

One Day Creative Limited

Contents

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

One Day Creative Limited

(Registration number: 08645664)
Balance Sheet as at 30 November 2025

	Note	2025 £	2024 £
Fixed assets
Intangible assets	5	9,097	11,853
Tangible assets	6	53,638	55,339
		62,735	67,192
Current assets
Debtors	7	66,480	52,975
Cash at bank and in hand		59,896	87,685
		126,376	140,660
Creditors: Amounts falling due within one year	8	(138,746)	(130,940)
Net current (liabilities)/assets		(12,370)	9,720
Total assets less current liabilities		50,365	76,912
Creditors: Amounts falling due after more than one year	8	(38,956)	(65,014)
Provisions for liabilities		(10,191)	(10,515)
Net assets		1,218	1,383
Capital and reserves
Called up share capital		2	2
Retained earnings		1,216	1,381
Shareholders' funds		1,218	1,383

For the financial year ending 30 November 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 in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the Board on 27 August 2026 and signed on its behalf by:
 

One Day Creative Limited

(Registration number: 08645664)
Balance Sheet as at 30 November 2025

Mrs R J Zimmerman Company secretary and director

Mrs G C Turner Director

One Day Creative Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

1	General information

The company is a private company limited by share capital, incorporated in United Kingdom.

The address of its registered office is:
Tadcaster Enterprise Park, Commer House,
Station Road
Tadcaster
LS24 9JF

These financial statements were authorised for issue by the Board on 27 August 2026.

2	Accounting policies

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

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 value added tax, returns, rebates and discounts and after eliminating sales within the company.

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.

Tax

The tax expense for the period comprises current and deferred 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.

One Day Creative Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

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

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

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	33% straight line
Plant and machinery	33% straight line

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
Decelopment costs	20% straight line

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.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

One Day Creative Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

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 4 (2024 - 3).

4	Profit before tax

Arrived at after charging/(crediting)

	2025 £	2024 £
Depreciation expense	28,065	29,931
Amortisation expense	5,643	10,454

One Day Creative Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

5	Intangible assets

	Internally generated software development costs  £	Total £
Cost or valuation
At 1 December 2024	53,687	53,687
Additions acquired separately	2,887	2,887
At 30 November 2025	56,574	56,574
Amortisation
At 1 December 2024	41,834	41,834
Amortisation charge	5,643	5,643
At 30 November 2025	47,477	47,477
Carrying amount
At 30 November 2025	9,097	9,097
At 30 November 2024	11,853	11,853

One Day Creative Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

6	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 December 2024	7,015	113,210	120,225
Additions	-	50,128	50,128
Disposals	-	(57,035)	(57,035)
At 30 November 2025	7,015	106,303	113,318
Depreciation
At 1 December 2024	4,716	60,170	64,886
Charge for the year	1,345	26,720	28,065
Eliminated on disposal	-	(33,271)	(33,271)
At 30 November 2025	6,061	53,619	59,680
Carrying amount
At 30 November 2025	954	52,684	53,638
At 30 November 2024	2,299	53,040	55,339

One Day Creative Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

7

debtors

Current	2025 £	2024 £
Trade debtors	41,046	39,420
Prepayments	755	880
Other debtors	24,679	12,675
	66,480	52,975

One Day Creative Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

8

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	9	38,553	16,480
Trade creditors		7,050	5,383
Taxation and social security		79,146	87,363
Accruals and deferred income		12,495	15,527
Other creditors		1,502	6,187
		138,746	130,940

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	9	38,956	65,014

9	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Other borrowings	38,956	65,014

Current loans and borrowings

	2025 £	2024 £
Other borrowings	38,553	16,480