| REGISTERED NUMBER: |
| Unaudited Financial Statements for the Year Ended 31 May 2026 |
| for |
| Online Youth Manager Ltd |
| REGISTERED NUMBER: |
| Unaudited Financial Statements for the Year Ended 31 May 2026 |
| for |
| Online Youth Manager Ltd |
| Online Youth Manager Ltd (Registered number: 08084641) |
| Contents of the Financial Statements |
| for the Year Ended 31 May 2026 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 4 |
| Online Youth Manager Ltd |
| Company Information |
| for the Year Ended 31 May 2026 |
| DIRECTOR: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| 12 West Links |
| Tollgate |
| Chandlers Ford |
| Southampton |
| Hampshire |
| SO53 3TG |
| Online Youth Manager Ltd (Registered number: 08084641) |
| Balance Sheet |
| 31 May 2026 |
| 31.5.26 | 31.5.25 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Intangible assets | 4 |
| Tangible assets | 5 |
| CURRENT ASSETS |
| Debtors | 6 |
| Prepayments and accrued income |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year | 7 |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| PROVISIONS FOR LIABILITIES |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital |
| Revaluation reserve |
| Retained earnings |
| 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. |
| Online Youth Manager Ltd (Registered number: 08084641) |
| Balance Sheet - continued |
| 31 May 2026 |
| The financial statements were approved by the director and authorised for issue on |
| Online Youth Manager Ltd (Registered number: 08084641) |
| Notes to the Financial Statements |
| for the Year Ended 31 May 2026 |
| 1. | STATUTORY INFORMATION |
| Online Youth Manager Ltd is a |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| Significant judgements and estimates |
| During the preparation of these accounts, the director has made a judgement as to capitalise development costs or not. The result being that development costs have been capitalised. |
| Turnover |
| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. |
| 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. |
| Tangible fixed assets |
| Plant and machinery etc | - |
| 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 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. |
| Research and development |
| Expenditure on research and development is capitalised in the year in which it is incurred. |
| 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. |
| Online Youth Manager Ltd (Registered number: 08084641) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 May 2026 |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| 4. | INTANGIBLE FIXED ASSETS |
| Other |
| intangible |
| Goodwill | assets | Totals |
| £ | £ | £ |
| COST |
| At 1 June 2025 |
| and 31 May 2026 |
| AMORTISATION |
| At 1 June 2025 |
| Charge for year |
| At 31 May 2026 |
| NET BOOK VALUE |
| At 31 May 2026 |
| At 31 May 2025 |
| 5. | TANGIBLE FIXED ASSETS |
| Plant and |
| machinery |
| etc |
| £ |
| COST |
| At 1 June 2025 |
| Additions |
| At 31 May 2026 |
| DEPRECIATION |
| At 1 June 2025 |
| Charge for year |
| At 31 May 2026 |
| NET BOOK VALUE |
| At 31 May 2026 |
| At 31 May 2025 |
| 6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 31.5.26 | 31.5.25 |
| £ | £ |
| Trade debtors |
| Other debtors |
| Online Youth Manager Ltd (Registered number: 08084641) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 May 2026 |
| 7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 31.5.26 | 31.5.25 |
| £ | £ |
| Trade creditors |
| Amounts owed to group undertakings |
| Taxation and social security |
| Other creditors |