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frs-countries:EnglandWales 2021-06-01 2022-05-31
Registered number: 10774136
O&G Eng Ltd
Unaudited Financial Statements
For The Year Ended 31 May 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 10774136
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 50,542 381
50,542 381
CURRENT ASSETS
Debtors 5 49,381 12,720
Cash at bank and in hand 416,283 494,270
465,664 506,990
Creditors: Amounts Falling Due Within One Year 6 (6,369 ) (40,718 )
NET CURRENT ASSETS (LIABILITIES) 459,295 466,272
TOTAL ASSETS LESS CURRENT LIABILITIES 509,837 466,653
PROVISIONS FOR LIABILITIES
Deferred Taxation (9,531 ) -
NET ASSETS 500,306 466,653
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 500,206 466,553
SHAREHOLDERS' FUNDS 500,306 466,653
Page 1
Page 2
For the year ending 31 May 2023 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 D Cowie
Director
20 February 2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
O&G Eng Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10774136 . The registered office is West Barn, Barrs Lane, Woking, United Kingdom, GU21 2JW.
The presentation currency of the financial statements is the Pound Sterling (£).
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.
 Turnover represents consultancy work invoiced on a work done basis.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Motor Vehicles 20% on cost
Computer Equipment 33% on cost
2.4. Taxation
Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income
and Retained Earnings, 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 balance sheet date.
Deferred tax
Deferred tax is recognised in respect of all material 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.
2.5. Pensions
The company contributes to the director's personal pension scheme. Contributions payable are charged
to the profit and loss in the period to which they relate.
3. Average Number of Employees
Average number of employees during the year was: NIL (2022: NIL)
- -
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4. Tangible Assets
Motor Vehicles Computer Equipment Total
£ £ £
Cost
As at 1 June 2022 - 1,383 1,383
Additions 54,305 674 54,979
Disposals - (757 ) (757 )
As at 31 May 2023 54,305 1,300 55,605
Depreciation
As at 1 June 2022 - 1,002 1,002
Provided during the period 4,457 361 4,818
Disposals - (757 ) (757 )
As at 31 May 2023 4,457 606 5,063
Net Book Value
As at 31 May 2023 49,848 694 50,542
As at 1 June 2022 - 381 381
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 46,226 12,550
Other debtors 3,155 170
49,381 12,720
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Other creditors 1,669 12,768
Taxation and social security 4,700 27,950
6,369 40,718
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
8. Directors Advances, Credits and Guarantees
At the balance sheet date, the directors owed the company £2,663 (2022 - £11,170 owed by the company). This has been repaid to the company within 9 months of the year end. 
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