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Registered Number: 10298232
England and Wales

 

 

 

OBC CELLAR TECH SERVICES LIMITED


Unaudited Financial Statements
 


Period of accounts

Start date: 01 August 2023

End date: 31 July 2024
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 4 190,126    236,042 
Investments 5 525,000   
715,126    236,042 
Current assets      
Stocks 6 2,000    760 
Debtors 7 657,072    322,009 
Cash at bank and in hand 168,108    263,219 
827,180    585,988 
Creditors: amount falling due within one year 8 (827,647)   (261,380)
Net current assets (467)   324,608 
 
Total assets less current liabilities 714,659    560,650 
Provisions for liabilities 9 (48,304)   (63,145)
Net assets 666,355    497,505 
 

Capital and reserves
     
Called up share capital 1,000    1,000 
Profit and loss account 665,355    496,505 
Shareholders' funds 666,355    497,505 
 


For the year ended 31 July 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the director on 29 April 2025 and were signed by:


-------------------------------
Emma Martina Kasprowicz
Director
1
General Information
OBC Cellar Tech Services Limited is a private company, limited by shares, registered in England and Wales, registration number 10298232, registration address Unit 16 Grange Farm Industrial Estate, Little Chesterton, Bicester, OX25 3PD.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
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 comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company's activities. Turnover is shown as sales net of value added tax, returns, rebates and discounts.


The company recognises revenue when:
the amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.






Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and machinery 5 years Straight Line
Motor Vehicles 5 years Straight Line
Computer Equipment 5 years Straight Line
Fixed asset investments
Fixed asset investments are stated at cost less provision for any permanent diminution in value.
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
Financial instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
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 liabilities are offset, with the net amounts presented in the financial statements, when there is a legally 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.
2.

Directors' Emoluments

2024
£
  2023
£
Administrative Expenses
Directors Salaries 71,389    24,190 
Directors Pension Contributions 12,000    103,416 
83,389    127,606 
 
Number of directors to whom retirement benefits accrued Number   Number
Defined contribution plans 1    1 

3.

Average number of employees

Average number of employees during the year was 7 (2023 : 7).
4.

Tangible fixed assets

Cost or valuation Plant and machinery   Motor Vehicles   Computer Equipment   Total
  £   £   £   £
At 01 August 2023 207,196    107,127    4,388    318,711 
Additions 14,739      3,924    18,663 
Disposals (8,382)       (8,382)
At 31 July 2024 213,553    107,127    8,312    328,992 
Depreciation
At 01 August 2023 53,903    27,297    1,469    82,669 
Charge for year 42,402    20,805    1,371    64,578 
On disposals (8,381)       (8,381)
At 31 July 2024 87,924    48,102    2,840    138,866 
Net book values
Closing balance as at 31 July 2024 125,629    59,025    5,472    190,126 
Opening balance as at 01 August 2023 153,293    79,830    2,919    236,042 


5.

Investments

Cost Investments in participating interests   Total
  £   £
At 01 August 2023  
Additions 525,000    525,000 
Transfer to/from tangible fixed assets  
Disposals  
At 31 July 2024 525,000    525,000 

6.

Stocks

2024
£
  2023
£
Stocks 2,000    760 
2,000    760 

7.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 345,248    87,430 
Prepayments & Accrued Income 311,474    228,607 
Other Debtors 350    5,972 
657,072    322,009 

8.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 431,281    127,847 
Amounts Owed to Participating Interests 96,445   
Corporation Tax 67,966    34,027 
Accrued Expenses 157,536    40,459 
Other Creditors 9,367    1,753 
Wages & Salaries Control Account 396   
Directors' Current Accounts 378    316 
VAT 64,278    56,978 
827,647    261,380 

9.

Provisions for liabilities

2024
£
  2023
£
Deferred Tax 47,532    62,740 
Pension Provisions 772    405 
48,304    63,145 

10.

Summary of transactions with subsidiary

On 26 March 2024 the company purchased 100% of the share capital of The Oxford Bar Company Limited, a company incorporated in England and Wales. 

The company has taken advantage of the exemption available per paragraph 33.1A of FRS 102 whereby it has not disclosed transactions with any wholly owned subsidiary of the group. 
2