Ladder Digital Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 09161535

Ladder Digital Limited

Filleted Unaudited Financial Statements

31 December 2025

Ladder Digital Limited

Financial Statements

Year ended 31 December 2025

Contents	Page

Officers and professional advisers	1

Chartered certified accountants report to the board of directors on the preparation of the unaudited statutory financial statements	2

Statement of financial position	3

Notes to the financial statements	5

Ladder Digital Limited

Officers and Professional Advisers

The board of directors	Jonathan Brody
	Anupam Shah
	Ioannis Papadopoulos

Registered office	727-729 High Road
	London
	N12 0BP

Accountants	Complete Accounting Solutions
	Chartered Certified Accountants
	727-729 High Road
	London
	N12 0BP

Ladder Digital Limited

Chartered Certified Accountants Report to the Board of Directors on the Preparation of the Unaudited Statutory Financial Statements of Ladder Digital Limited

Year ended 31 December 2025

As described on the statement of financial position, the directors of the company are responsible for the preparation of the financial statements for the year ended 31 December 2025, which comprise the statement of financial position and the related notes. You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions we have compiled these financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.

Complete Accounting Solutions Chartered Certified Accountants

727-729 High Road London N12 0BP

Ladder Digital Limited

Statement of Financial Position

31 December 2025

	2025	2024
Note	£	£

Fixed assets

Tangible assets	5	381	1,295
Investments	6	105,691	113,854
		---------	---------
		106,072	115,149

Current assets

Debtors	7	34,147	83,131
Cash at bank and in hand		43,356	59,282
		--------	---------
		77,503	142,413

Creditors: amounts falling due within one year	8	795,275	1,009,418
		---------	------------
Net current liabilities		717,772	867,005
		---------	---------
Total assets less current liabilities		( 611,700)	( 751,856)
		---------	---------
Net liabilities		( 611,700)	( 751,856)
		---------	---------

Capital and reserves

Called up share capital	480	480
Share premium account	509,604	509,604
Profit and loss account	( 1,121,784)	( 1,261,940)
	------------	------------
Shareholders funds	( 611,700)	( 751,856)
	------------	------------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

For the 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 financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Ladder Digital Limited

Statement of Financial Position (continued)

31 December 2025

These financial statements were approved by the board of directors and authorised for issue on 28 August 2026 , and are signed on behalf of the board by:

Jonathan Brody

Director

Company registration number: 09161535

Ladder Digital Limited

Notes to the Financial Statements

Year ended 31 December 2025

1. General information

The company is a private company limited by shares incorporated in the United Kingdom under The Companies Act 2006, registered in England and Wales. The address of the registered office is 727-729 High Road, London, N12 0BP.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.

Research and development

Research and development expenditure is written off in the year as incurred.

Going concern

In our opinion, on the basis of information and enquiries that are pertinent to the company's circumstances and which we believe to be adequate, it is appropriate to continue to treat the company as a going concern. In particular we believe that adequate resources will be available to cover the company's requirements for working capital for at least twelve months from the date of signing the financial statements.

Consolidation

The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.

Judgements and key sources of estimation uncertainty

The directors are required to use an appropriate value to ascertain the share options expense charged to the profit and loss account and the value disclosed in the profit and loss account and reserves is therefore based upon these valuations which would include a range of assumptions .

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of discounts and of Value Added Tax.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date .

Foreign currencies

Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Office and Computer Equipment	-	33% straight line

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 4 (2024: 9 ).

5. Tangible assets

	Equipment
	£
Cost
At 1 January 2025	1,530
Disposals	( 808)
	-------
At 31 December 2025	722
	-------
Depreciation
At 1 January 2025	235
Charge for the year	330
Disposals	( 224)
	-------
At 31 December 2025	341
	-------
Carrying amount
At 31 December 2025	381
	-------
At 31 December 2024	1,295
	-------

6. Investments

	Shares in group undertakings
	£
Cost
At 1 January 2025	113,854
Disposals	( 8,163)
	---------
At 31 December 2025	105,691
	---------
Impairment
At 1 January 2025 and 31 December 2025	–
	---------

Carrying amount
At 31 December 2025	105,691
	---------
At 31 December 2024	113,854
	---------

The above amounts represents a 100% shareholding in Ladder Digital Inc., an entity incorporated in the United States of America, a 100% investment in Growth Engine s.p. z.o.o., an entity incorporated in Poland and a 100% investment in Ladder Digital Single Member PC, an entity incorporated in Greece. The Greek entity was closed during the year.

7. Debtors

	2025	2024
	£	£
Trade debtors	32,295	56,776
Other debtors	1,852	26,355
	--------	--------
	34,147	83,131
	--------	--------

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	42,640	51,299
Amounts owed to group undertakings and undertakings in which the company has a participating interest	639,694	675,681
Social security and other taxes	42,718	80,086
Other creditors	70,223	202,352
	---------	------------
	795,275	1,009,418
	---------	------------

9. Controlling party

In the opinion of the directors, there is no one controlling party of the company.