One Digital Limited

	Page
Statement of Financial Position	1
Notes to the Financial Statements	2—3

Registered number: 04991433

		2026		2025
	Notes	£	£	£	£
CURRENT ASSETS
Debtors	4	139		-
Cash at bank and in hand		5,092		41,034

		5,231		41,034
Creditors: Amounts Falling Due Within One Year	5	-		(6,291 )

NET CURRENT ASSETS (LIABILITIES)			5,231		34,743

TOTAL ASSETS LESS CURRENT LIABILITIES			5,231		34,743

Creditors: Amounts Falling Due After More Than One Year	6		(245,450 )		(276,046 )

NET LIABILITIES			(240,219 )		(241,303 )

CAPITAL AND RESERVES
Called up share capital	7		100		100
Income Statement			(240,319 )		(241,403 )

SHAREHOLDERS' FUNDS			(240,219)		(241,303)

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

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

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

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.

On behalf of the board

P D Joyce

Director

11 August 2026

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

One Digital Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04991433 . The registered office is Ridgeway Farm Hartwell Road, Ashton, Northampton, NN7 2JR.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

The financial statements are prepared in sterling, which is the functional currency of the entity.

2.2. Going Concern Disclosure

The company meets its day to day working capital requirements through funding provided by its parent company.

The directors are considering options for the future of the company but at the date of signing of the accounts, no decision has been made.

Based on the continuing support provided by the parent, the directors consider it appropriate to prepare financial statements on the going concern basis. The financial statements do not include any adjustments that would result from the withdrawal of the facilities available to the company.

2.3. Turnover

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

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2025: NIL)

4. Debtors

	2026	2025
	£	£
Due within one year
Other debtors	139	-

5. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	-	13
Other creditors	-	1,222
Taxation and social security	-	5,056

	-	6,291

6. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Amounts owed to group undertakings	245,450	276,046

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One Digital Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

7. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

8. Related Party Transactions

Included within amounts owed to participating interests is a loan from the parent company, Komcept Solutions Limited.

At the year end, the balance owed was £245,450 (2025 - £276,046). The loan is interest free and repayable on demand.

9. Ultimate Parent Undertaking and Controlling Party

The company's immediate and ultimate parent undertaking is . was incorporated in England and Wales.

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