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Company Registration No. 14116111 (England and Wales)
OHC Commercials Limited Unaudited accounts for the year ended 31 May 2024
OHC Commercials Limited Unaudited accounts Contents
Page
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OHC Commercials Limited Company Information for the year ended 31 May 2024
Director
Aaron O'Regan
Company Number
14116111 (England and Wales)
Registered Office
The Kulm Hall Green Road Dukinfield SK16 4EP
Accountants
Premier Accounts & Consultancy Ltd 76 Gloucester Road Urmston Manchester M41 9AE
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OHC Commercials Limited Statement of financial position as at 31 May 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
52,686 
31,254 
Current assets
Debtors
35,855 
53,356 
Cash at bank and in hand
14,644 
15,436 
50,499 
68,792 
Creditors: amounts falling due within one year
(13,374)
(53,797)
Net current assets
37,125 
14,995 
Total assets less current liabilities
89,811 
46,249 
Creditors: amounts falling due after more than one year
(17,797)
- 
Net assets
72,014 
46,249 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
71,914 
46,149 
Shareholders' funds
72,014 
46,249 
For the year ending 31 May 2024 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 27 January 2025 and were signed on its behalf by
Aaron O'Regan Director Company Registration No. 14116111
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OHC Commercials Limited Notes to the Accounts for the year ended 31 May 2024
1
Statutory information
OHC Commercials Limited is a private company, limited by shares, registered in England and Wales, registration number 14116111. The registered office is The Kulm, Hall Green Road, Dukinfield, SK16 4EP.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% Reducing Balance
Motor vehicles
25% Reducing Balance
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 June 2023
7,018 
34,655 
41,673 
Additions
- 
38,995 
38,995 
At 31 May 2024
7,018 
73,650 
80,668 
Depreciation
At 1 June 2023
1,755 
8,664 
10,419 
Charge for the year
1,316 
16,247 
17,563 
At 31 May 2024
3,071 
24,911 
27,982 
Net book value
At 31 May 2024
3,947 
48,739 
52,686 
At 31 May 2023
5,263 
25,991 
31,254 
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OHC Commercials Limited Notes to the Accounts for the year ended 31 May 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
35,673 
53,356 
Other debtors
182 
- 
35,855 
53,356 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
1,888 
7,002 
Trade creditors
3,349 
8,890 
Taxes and social security
7,574 
14,254 
Other creditors
563 
- 
Loans from directors
- 
23,651 
13,374 
53,797 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Obligations under finance leases and hire purchase contracts
17,797 
- 
8
Average number of employees
During the year the average number of employees was 3 (2023: 1).
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