IRIS Accounts Production v24.3.2.46 02375834 director 1.7.23 30.6.24 30.6.24 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh023758342023-06-30023758342024-06-30023758342023-07-012024-06-30023758342022-06-30023758342022-07-012023-06-30023758342023-06-3002375834ns15:EnglandWales2023-07-012024-06-3002375834ns14:PoundSterling2023-07-012024-06-3002375834ns10:Director12023-07-012024-06-3002375834ns10:PrivateLimitedCompanyLtd2023-07-012024-06-3002375834ns10:SmallEntities2023-07-012024-06-3002375834ns10:AuditExempt-NoAccountantsReport2023-07-012024-06-3002375834ns10:SmallCompaniesRegimeForDirectorsReport2023-07-012024-06-3002375834ns10:SmallCompaniesRegimeForAccounts2023-07-012024-06-3002375834ns10:FullAccounts2023-07-012024-06-3002375834ns10:CompanySecretary12023-07-012024-06-3002375834ns10:RegisteredOffice2023-07-012024-06-3002375834ns5:CurrentFinancialInstruments2024-06-3002375834ns5:CurrentFinancialInstruments2023-06-3002375834ns5:ShareCapital2024-06-3002375834ns5:ShareCapital2023-06-3002375834ns5:RetainedEarningsAccumulatedLosses2024-06-3002375834ns5:RetainedEarningsAccumulatedLosses2023-06-3002375834ns5:LandBuildingsns5:OwnedOrFreeholdAssets2023-07-012024-06-3002375834ns5:FurnitureFittings2023-07-012024-06-3002375834ns5:ComputerEquipment2023-07-012024-06-3002375834ns5:LandBuildings2023-06-3002375834ns5:FurnitureFittings2023-06-3002375834ns5:ComputerEquipment2023-06-3002375834ns5:LandBuildings2023-07-012024-06-3002375834ns5:LandBuildings2024-06-3002375834ns5:FurnitureFittings2024-06-3002375834ns5:ComputerEquipment2024-06-3002375834ns5:LandBuildings2023-06-3002375834ns5:FurnitureFittings2023-06-3002375834ns5:ComputerEquipment2023-06-3002375834ns5:AcceleratedTaxDepreciationDeferredTax2024-06-3002375834ns5:AcceleratedTaxDepreciationDeferredTax2023-06-3002375834ns5:DeferredTaxation2023-07-012024-06-3002375834ns5:DeferredTaxation2024-06-30023758341ns10:Director12023-06-30023758341ns10:Director12022-06-30023758341ns10:Director12023-07-012024-06-30023758341ns10:Director12022-07-012023-06-30023758341ns10:Director12024-06-30023758341ns10:Director12023-06-30
REGISTERED NUMBER: 02375834 (England and Wales)


















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2024

FOR

OCCITANIA LTD

OCCITANIA LTD (REGISTERED NUMBER: 02375834)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


OCCITANIA LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30 JUNE 2024







DIRECTOR: N A Pickford





SECRETARY: R A E Pickford





REGISTERED OFFICE: 28 The High Street
Charing
Kent
TN27 0HX





REGISTERED NUMBER: 02375834 (England and Wales)





ACCOUNTANTS: THP Limited
Chartered Accountants
Unit 4 Mulgrave Chambers
26-28 Mulgrave Road
Sutton
Surrey
SM2 6LE

OCCITANIA LTD (REGISTERED NUMBER: 02375834)

BALANCE SHEET
30 JUNE 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 17,775 12,168

CURRENT ASSETS
Debtors 5 11,113 10,965
Cash at bank 606,288 585,478
617,401 596,443
CREDITORS
Amounts falling due within one year 6 11,794 12,590
NET CURRENT ASSETS 605,607 583,853
TOTAL ASSETS LESS CURRENT
LIABILITIES

623,382

596,021

PROVISIONS FOR LIABILITIES 7 1,362 -
NET ASSETS 622,020 596,021

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 621,920 595,921
SHAREHOLDERS' FUNDS 622,020 596,021

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 5 March 2025 and were signed by:





N A Pickford - Director


OCCITANIA LTD (REGISTERED NUMBER: 02375834)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024


1. STATUTORY INFORMATION

Occitania Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the 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.

Going concern
The financial statements are prepared on the going concern basis, which assumes the ability of the company to continue its activities for the foreseeable future, being a period of not less than twelve months from the approval of these accounts.

The director, having considered all the information available, is confident that the company has adequate reserves and resources to continue its operational activities for the foreseeable future. Accordingly, the director is satisfied that the going concern basis continues to be appropriate for the preparation of the annual financial statements.

Revenue recognition
Revenue is measured at the fair value of the consideration received or receivable and represents the amount receivable for services supplied, net of returns and discounts.

Revenue is recognised in the accounting period in which the services were rendered.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold buildings - 15% on cost
Fixtures and fittings - 25% on cost
Computer equipment - 25% on cost

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 balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

OCCITANIA LTD (REGISTERED NUMBER: 02375834)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024


4. TANGIBLE FIXED ASSETS
Fixtures
Freehold and Computer
buildings fittings equipment Totals
£    £    £    £   
COST
At 1 July 2023 17,358 5,143 3,023 25,524
Additions - 7,404 - 7,404
At 30 June 2024 17,358 12,547 3,023 32,928
DEPRECIATION
At 1 July 2023 5,592 4,741 3,023 13,356
Charge for year 1,157 640 - 1,797
At 30 June 2024 6,749 5,381 3,023 15,153
NET BOOK VALUE
At 30 June 2024 10,609 7,166 - 17,775
At 30 June 2023 11,766 402 - 12,168

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Prepayments and accrued income 11,113 10,965

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Corporation tax 5,341 5,534
Other creditors 1,932 2,588
Accruals and deferred income 4,521 4,468
11,794 12,590

7. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax
Accelerated capital allowances 1,362 -

Deferred
tax
£   
Charge to Income Statement during year 1,362
Balance at 30 June 2024 1,362

8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 June 2024 and 30 June 2023:

2024 2023
£    £   
N A Pickford
Balance outstanding at start of year - -
Amounts advanced - 2,000
Amounts repaid - (2,000 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - -

OCCITANIA LTD (REGISTERED NUMBER: 02375834)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024


8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES - continued

During the year the director received a short-term advance of £nil (2023: £2,000). The amount was interest free and repayable upon demand.

9. RELATED PARTY DISCLOSURES

As at the balance sheet date the director had loaned to the company an amount of £1,932 (2023 - £2,588). The loan is interest free and has no fixed term of repayment.