Registration number: 09801278

The Old Platform Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 11

The Old Platform Limited

Company Information

Director

Ms Ting Liu

Registered office

15 Goose Gate Nottingham NG1 1FE

Accountants

RSW Chartered Accountants PO Box 18725 Sutton Coldfield B73 9XY

The Old Platform Limited

(Registration number: 09801278)
Balance Sheet as at 31 January 2026

	Note	2026 £	2024 £
Fixed assets
Tangible assets	5	5,124	28,672
Current assets
Stocks	6	-	4,850
Debtors	7	119,522	69,792
Cash at bank and in hand		76,136	139,952
		195,658	214,594
Creditors: Amounts falling due within one year	8	(44,370)	(37,496)
Net current assets		151,288	177,098
Total assets less current liabilities		156,412	205,770
Creditors: Amounts falling due after more than one year	8	(5,299)	(5,299)
Provisions for liabilities		-	(5,254)
Net assets		151,113	195,217
Capital and reserves
Called up share capital	9	100	100
Retained earnings		151,013	195,117
Shareholders' funds		151,113	195,217

For the financial period ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
•	The director acknowledges her 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 director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 25 August 2026
 

......................................... Ms Ting Liu Director

The Old Platform Limited

Notes to the Unaudited Financial Statements for the Period from 1 October 2024 to 31 January 2026

1	General information

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

The address of its registered office is:
15 Goose Gate
Nottingham
NG1 1FE
England

These financial statements were authorised for issue by the director on 25 August 2026.

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.

Revenue recognition

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

The company recognises revenue when:
Meals and drinks are supplied to the customers;
Adjusting for any credits or refunds that may be issued at a later date.

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.

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.

The Old Platform Limited

Notes to the Unaudited Financial Statements for the Period from 1 October 2024 to 31 January 2026

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
Lease	Straight line over the life of the asset
Fixtures and fittings	15% reducing balance method
Motor	25% reducing balance method

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

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
Goodwill	Straight line over 5 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.

The Old Platform Limited

Notes to the Unaudited Financial Statements for the Period from 1 October 2024 to 31 January 2026

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

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.

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.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

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.

The Old Platform Limited

Notes to the Unaudited Financial Statements for the Period from 1 October 2024 to 31 January 2026

3	Staff numbers

The average number of persons employed by the company (including the director) during the period, was 26 (2024 - 26).

The Old Platform Limited

Notes to the Unaudited Financial Statements for the Period from 1 October 2024 to 31 January 2026

4	Intangible assets

	Goodwill  £	Total £
Cost or valuation
At 1 October 2024	21,235	21,235
At 31 January 2026	21,235	21,235
Amortisation
At 1 October 2024	21,235	21,235
At 31 January 2026	21,235	21,235
Carrying amount
At 31 January 2026	-	-

5	Tangible assets

	Land and buildings £	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 October 2024	1,296	50,950	30,806	83,052
Additions	6,149	2,493	47,500	56,142
Disposals	-	(53,443)	(78,306)	(131,749)
At 31 January 2026	7,445	-	-	7,445
Depreciation
At 1 October 2024	1,296	29,588	23,496	54,380
Charge for the period	1,025	4,175	13,854	19,054
Eliminated on disposal	-	(33,763)	(37,350)	(71,113)
At 31 January 2026	2,321	-	-	2,321
Carrying amount
At 31 January 2026	5,124	-	-	5,124
At 30 September 2024	-	21,362	7,310	28,672

Included within the net book value of land and buildings above is £5,124 (2024 - £Nil) in respect of short leasehold land and buildings.
 

The Old Platform Limited

Notes to the Unaudited Financial Statements for the Period from 1 October 2024 to 31 January 2026

6

Stocks

	2026 £	2024 £
Other inventories	-	4,850

7

Debtors

Current	2026 £	2024 £
Prepayments	8,289	10,314
Other debtors	111,233	59,478
	119,522	69,792

The Old Platform Limited

Notes to the Unaudited Financial Statements for the Period from 1 October 2024 to 31 January 2026

8

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2024 £
Due within one year
Loans and borrowings	10	281	-
Trade creditors		9,586	-
Taxation and social security		28,895	25,285
Accruals and deferred income		929	11,609
Other creditors		4,679	602
		44,370	37,496

Creditors: amounts falling due after more than one year

	Note	2026 £	2024 £
Due after one year
Loans and borrowings	10	5,299	5,299

9	Share capital

Allotted, called up and fully paid shares

	2026		2024
	No.	£	No.	£
ordinary shares of £1 each	100	100	100	100

10	Loans and borrowings

Non-current loans and borrowings

	2026 £	2024 £
Other borrowings	5,299	5,299

Current loans and borrowings

	2026 £	2024 £
Other borrowings	281	-

11	Obligations under leases and hire purchase contracts

Operating leases

The Old Platform Limited

Notes to the Unaudited Financial Statements for the Period from 1 October 2024 to 31 January 2026

The total of future minimum lease payments is as follows:

	2026 £	2024 £
Not later than one year	26,000	26,000
Later than one year and not later than five years	39,000	65,000
	65,000	91,000

The amount of non-cancellable operating lease payments recognised as an expense during the period was £26,000 (2024 - £26,000).

12

Dividends

		2026		2024
		£		£
Interim dividend of £14,500.00 (2024 - £1,000.00) per ordinary share		14,500		1,000

13	Related party transactions

Key management compensation

	2026 £	2024 £
Salaries and other short term employee benefits	7,780	4,420

The Old Platform Limited

Notes to the Unaudited Financial Statements for the Period from 1 October 2024 to 31 January 2026

Director's remuneration

The director's remuneration for the period was as follows:

	2026 £	2024 £
Remuneration	7,780	4,420

Dividends paid to the director

		2026 £		2024 £
Ms Ting Liu
Dividends paid		14,500		1,000

Loans to related parties

2026	Key management £	Total £
At start of period	13,660	13,660
Repaid	(13,660)	(13,660)
At end of period	-	-

2024	Key management £	Total £
Advanced	13,660	13,660
At end of period	13,660	13,660