Acorah Software Products - Accounts Production 13.6.003 false true 1 November 2021 31 October 2022 31 October 2022 12971028 Mr TONY HO Mr Georges KHAIRALLAH Mr Alexandre MAHE iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12971028 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-10-31 12971028 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-10-31 12971028 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-10-31 12971028 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-11-01 2022-10-31 12971028 frs-core:AllSubsidiaries 2021-11-01 2022-10-31 12971028 frs-core:KeyManagementPersonnel 2021-11-01 2022-10-31 12971028 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-11-01 2022-10-31 12971028 frs-core:OtherRelatedParties 2021-11-01 2022-10-31 12971028 2021-10-31 12971028 2022-10-31 12971028 2021-11-01 2022-10-31 12971028 frs-core:CurrentFinancialInstruments 2022-10-31 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Registered number: 12971028
OSG WATER LTD
Unaudited Financial Statements
For The Year Ended 31 October 2022
LABAIT PROFESSIONALS LIMITED
Institute of Financial Accountants
Unit 1
17 Castle Street
Chester
England
CH1 2DS
Unaudited Financial Statements
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 12971028
2022
Notes £ £
CURRENT ASSETS
Debtors 4 12,198
Cash at bank and in hand 26,860
39,058
Creditors: Amounts Falling Due Within One Year 5 (185,034 )
NET CURRENT ASSETS (LIABILITIES) (145,976 )
TOTAL ASSETS LESS CURRENT LIABILITIES (145,976 )
Creditors: Amounts Falling Due After More Than One Year 6 (1,692 )
NET LIABILITIES (147,668 )
CAPITAL AND RESERVES
Called up share capital 7 9,659
Share premium account 225,926
Profit and Loss Account (383,253 )
SHAREHOLDERS' FUNDS (147,668)
For the year ending 31 October 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 Profit and Loss Account.
On behalf of the board
Mr Alexandre MAHE
Director
14/11/2023
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
OSG WATER LTD is a private company, limited by shares, incorporated in England & Wales, registered number 12971028 . The registered office is 20-22 Wenlock Road, London, N1 7GU.
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
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Financial Instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments FRS 102' to all of its financial instrument.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liability are offset, with the net amounts present in the financial statements, when there is a legal enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets, which include debtors and cash and bank balance, and initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidence a residual interest in the assets of the company after deducting all of its liabilities.
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitute a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instrument are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 3
3
Page 2
Page 3
4. Debtors
2022
£
Due within one year
VAT 12,198
12,198
5. Creditors: Amounts Falling Due Within One Year
2022
£
Trade creditors 1
Other creditors 141,493
Accruals and deferred income 2,760
Directors' loan accounts 40,780
185,034
6. Creditors: Amounts Falling Due After More Than One Year
2022
£
Other creditors 1,692
1,692
7. Share Capital
2022
Allotted, Called up and fully paid 9,659
Page 3