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Registered number: 07091972
Omniform Limited
Unaudited Financial Statements
For The Year Ended 31 December 2022
LAS Accountants LLP
Unaudited Financial Statements
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—6
Page 1
Statement of Financial Position
Registered number: 07091972
2022 2021
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 19,078 16,225
19,078 16,225
CURRENT ASSETS
Stocks 5 36,674 33,903
Debtors 6 180,701 244,166
Cash at bank and in hand 72,233 118,309
289,608 396,378
Creditors: Amounts Falling Due Within One Year 7 (196,349 ) (266,725 )
NET CURRENT ASSETS (LIABILITIES) 93,259 129,653
TOTAL ASSETS LESS CURRENT LIABILITIES 112,337 145,878
Creditors: Amounts Falling Due After More Than One Year 8 (38,312 ) (48,333 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,934 ) (3,083 )
NET ASSETS 72,091 94,462
CAPITAL AND RESERVES
Called up share capital 9 1,000 1,000
Income Statement 71,091 93,462
SHAREHOLDERS' FUNDS 72,091 94,462
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For the year ending 31 December 2022 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
Mr E Kola
Director
02/11/2023
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Omniform Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07091972 . The registered office is C/O LAS Accountants LLP, No.1 Royal Exchange, London, EC3V 3DG.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The financial statements are prepared in UK sterling, which is the functional currency of the entity. Monetary amounts in these financial statements are rounded to the nearest UK pound.

The principle accounting policies adopted are set below.
2.2. Going Concern Disclosure
The directors have considered the prospect of the business for the next twelve months and beyond and have arrived at a reasonable expectation the company will continue to meet its obligations as they fall due. The directors have also pledged their financial support to assist with this if required. On this basis, the directors will continue to adopt the going concern basis of accounting in preparing the financial statements.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
2.4. Tangible Fixed Assets and Depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Motor Vehicles 25% Reducing Balance
Fixtures & Fittings 15% Reducing Balance
Computer Equipment 33% Straight Line
Tangible assets are initially recorded at cost and subsequently stated at cost less accumulated depreciation and impairment losses.
2.5. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the income statement.
2.6. Leases
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the income statement so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to income statement as incurred.
2.7. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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2.8. 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 or deferred taxation assets and liabilities are not discounted.

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 statement of financial position date..

Deferred Tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.
2.9. Government Grant
Government grants are recognised in the income statement in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the income statement. Grants towards general activities of the entity over a specific period are recognised in the income statement over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the income statement over the useful life of the asset concerned.
All grants in the income statement are recognised when all conditions for receipt have been complied with.
Government Assistance
The company received assistance in the form of a government backed loan (including Coronavirus Business Interruption Loan Scheme (CBILS), Coronavirus Large Business Interruption Loan Scheme (CLBILS), Bounce Back Loan Scheme (BBLS) and Future Fund Scheme) of £38,312 during the year ended 31 December2022. This is reported the current and long term liabilities of the balance sheet based on the allocation of payments due within 12 months and greater than 12 months.
2.10. Financial Instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors, creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.
2.11. Cash and cash equivalents
Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
2.12. Critical Accounting Judgements And Key Sources Of Estimation Uncertainty
In the application of the company's accounting policies management is required to make judgements, estimates and assumptions about the carrying value of assets and liabilities that are not readily ascertainable from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual outcomes may differ from these estimates.

The estimates and underlying assumptions are reviewed on a continuing basis. Revisions to accounting estimates are recognised in the period in which the estimates are revised.

The key areas of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements are described below:

Accrued Expenditure

The company includes a provision for invoices which are yet to be received from and amounts paid in advance to suppliers. These provisions are estimated based upon the expected values of the invoices which are issued and services received following the period end.
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3. Average Number of Employees
Average number of employees, including directors, during the year was as follows:
2022 2021
Office and administration 10 9
10 9
4. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 January 2022 12,917 1,750 19,237 33,904
Additions 9,465 - 2,499 11,964
As at 31 December 2022 22,382 1,750 21,736 45,868
Depreciation
As at 1 January 2022 3,229 263 14,187 17,679
Provided during the period 4,788 223 4,100 9,111
As at 31 December 2022 8,017 486 18,287 26,790
Net Book Value
As at 31 December 2022 14,365 1,264 3,449 19,078
As at 1 January 2022 9,688 1,487 5,050 16,225
5. Stocks
2022 2021
£ £
Finished goods 36,674 33,903
36,674 33,903
6. Debtors
2022 2021
£ £
Due within one year
Trade debtors 828 36,906
Prepayments and accrued income 28,373 19,952
Intercompany – Pale Investment Limited 151,500 150,000
Directors' loan accounts - 37,308
180,701 244,166
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7. Creditors: Amounts Falling Due Within One Year
2022 2021
£ £
Trade creditors 20,078 13,926
Bank loans and overdrafts 76,823 63,733
Corporation tax 1,191 28,978
Other taxes and social security 10,481 12,864
VAT 23,560 41,480
Intercompany - 21st Arc Limited 45,744 70,744
Intercompany - MI Maintenance Limited - 35,000
Directors' loan accounts 18,472 -
196,349 266,725
8. Creditors: Amounts Falling Due After More Than One Year
2022 2021
£ £
Bank loans 38,312 48,333
38,312 48,333
9. Share Capital
2022 2021
£ £
Allotted, Called up and fully paid 1,000 1,000
The nominal value per share is £1 and there are 1,000 Ordinary shares in issue.
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 January 2022 Amounts advanced Amounts repaid Amounts written off As at 31 December 2022
£ £ £ £ £
Mr Eduart Kola 31,468 56,499 (88,305 ) - (338 )
Mr Andrew Green 5,839 80,720 (104,693 ) - (18,134 )
11. Related Party Transactions
The related company creditor of £45,744 with 21st Arc Limited is a current liability, is interest free and repayable on demand.
The intercompany debtor of £151,500 with Pale Investment Limited is a current asset, is interest free and receivable on demand.
As at 31 December 2022, the Director Loan Account balance of Mr E Kola is £338, which is a current liablity, interest free PA and is repayable on demand.
As at 31 December 2022, the Director Loan Account balance of Mr A Green is £18,134, which is a current liablity, interest free PA and is repayable on demand.
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