Registered number
02413848
Ogborn Battery Capacity Assurance Testing Limited
Unaudited Filleted Accounts
30 April 2024
Ogborn Battery Capacity Assurance Testing Limited
Registered number: 02413848
Balance Sheet
as at 30 April 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 1,766 1,879
Current assets
Debtors 4 14,099 37,874
Cash at bank and in hand 7,029 10,026
21,128 47,900
Creditors: amounts falling due within one year 5 (15,892) (38,154)
Net current assets 5,236 9,746
Total assets less current liabilities 7,002 11,625
Provisions for liabilities (336) (357)
Net assets 6,666 11,268
Capital and reserves
Called up share capital 100 100
Profit and loss account 6,566 11,168
Shareholder's funds 6,666 11,268
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
S P Ogborn
Director
Approved by the board on 28 January 2025
Ogborn Battery Capacity Assurance Testing Limited
Notes to the Accounts
for the year ended 30 April 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and machinery over 5 years
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 1 1
3 Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 May 2023 49,737
Additions 375
Disposals (47,569)
At 30 April 2024 2,543
Depreciation
At 1 May 2023 47,858
Charge for the year 488
On disposals (47,569)
At 30 April 2024 777
Net book value
At 30 April 2024 1,766
At 30 April 2023 1,879
4 Debtors 2024 2023
£ £
Trade debtors 6,940 30,689
Other debtors 7,159 7,185
14,099 37,874
5 Creditors: amounts falling due within one year 2024 2023
£ £
Trade creditors 8,015 2,134
Taxation and social security costs 7,804 6,496
Other creditors 73 29,524
15,892 38,154
6 Loans to directors
Description and conditions B/fwd Paid Repaid C/fwd
£ £ £ £
S P Ogborn
Interest free loan with no fixed repayment terms 5,000 4,897 (5,000) 4,897
5,000 4,897 (5,000) 4,897
7 Other information
Ogborn Battery Capacity Assurance Testing Limited is a private company limited by shares and incorporated in England. Its registered office is:
Unit 12, Tudor Industrial Estate
Ashton Street
Dukinfield
Cheshire
SK16 4RN
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