IRIS Accounts Production v25.1.0.734 07529042 director 1.2.24 31.1.25 31.1.25 false true false false true false Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh075290422024-01-31075290422025-01-31075290422024-02-012025-01-31075290422023-01-31075290422023-02-012024-01-31075290422024-01-3107529042ns15:EnglandWales2024-02-012025-01-3107529042ns14:PoundSterling2024-02-012025-01-3107529042ns10:Director12024-02-012025-01-3107529042ns10:PrivateLimitedCompanyLtd2024-02-012025-01-3107529042ns10:SmallEntities2024-02-012025-01-3107529042ns10:AuditExempt-NoAccountantsReport2024-02-012025-01-3107529042ns10:SmallCompaniesRegimeForDirectorsReport2024-02-012025-01-3107529042ns10:SmallCompaniesRegimeForAccounts2024-02-012025-01-3107529042ns10:FullAccounts2024-02-012025-01-3107529042ns10:OrdinaryShareClass12024-02-012025-01-3107529042ns10:RegisteredOffice2024-02-012025-01-3107529042ns5:CurrentFinancialInstruments2025-01-3107529042ns5:CurrentFinancialInstruments2024-01-3107529042ns5:Non-currentFinancialInstruments2025-01-3107529042ns5:Non-currentFinancialInstruments2024-01-3107529042ns5:ShareCapital2025-01-3107529042ns5:ShareCapital2024-01-3107529042ns5:RetainedEarningsAccumulatedLosses2025-01-3107529042ns5:RetainedEarningsAccumulatedLosses2024-01-3107529042ns5:PlantMachinery2024-02-012025-01-3107529042ns5:MotorVehicles2024-02-012025-01-3107529042ns5:ComputerEquipment2024-02-012025-01-3107529042ns5:PlantMachinery2024-01-3107529042ns5:MotorVehicles2024-01-3107529042ns5:ComputerEquipment2024-01-3107529042ns5:PlantMachinery2025-01-3107529042ns5:MotorVehicles2025-01-3107529042ns5:ComputerEquipment2025-01-3107529042ns5:PlantMachinery2024-01-3107529042ns5:MotorVehicles2024-01-3107529042ns5:ComputerEquipment2024-01-3107529042ns5:MotorVehiclesns5:LeasedAssetsHeldAsLessee2024-01-3107529042ns5:MotorVehiclesns5:LeasedAssetsHeldAsLessee2024-02-012025-01-3107529042ns5:MotorVehiclesns5:LeasedAssetsHeldAsLessee2025-01-3107529042ns5:MotorVehiclesns5:LeasedAssetsHeldAsLessee2024-01-3107529042ns5:WithinOneYearns5:CurrentFinancialInstruments2025-01-3107529042ns5:WithinOneYearns5:CurrentFinancialInstruments2024-01-3107529042ns5:BetweenOneTwoYearsns5:Non-currentFinancialInstruments2025-01-3107529042ns5:BetweenOneTwoYearsns5:Non-currentFinancialInstruments2024-01-3107529042ns5:DeferredTaxation2024-01-3107529042ns5:DeferredTaxation2025-01-3107529042ns10:OrdinaryShareClass12025-01-3107529042ns5:RetainedEarningsAccumulatedLosses2024-01-3107529042ns5:RetainedEarningsAccumulatedLosses2024-02-012025-01-31
REGISTERED NUMBER: 07529042 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025

FOR

OCB CONSTRUCTION LIMITED

OCB CONSTRUCTION LIMITED (REGISTERED NUMBER: 07529042)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


OCB CONSTRUCTION LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JANUARY 2025







DIRECTOR: D C Briault





REGISTERED OFFICE: Chaldon House
119 Chaldon Road
Caterham
Surrey
CR3 5PJ





REGISTERED NUMBER: 07529042 (England and Wales)





ACCOUNTANTS: SHF Accountancy Limited
Chartered Accountants
Smalls Hill Farm
Smalls Hill Road
Leigh
Surrey
RH2 8QB

OCB CONSTRUCTION LIMITED (REGISTERED NUMBER: 07529042)

BALANCE SHEET
31 JANUARY 2025

2025 2024
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 110,761 125,832

CURRENT ASSETS
Debtors 5 98,009 131,802
Cash at bank 516,773 399,551
614,782 531,353
CREDITORS
Amounts falling due within one year 6 267,477 155,637
NET CURRENT ASSETS 347,305 375,716
TOTAL ASSETS LESS CURRENT
LIABILITIES

458,066

501,548

CREDITORS
Amounts falling due after more than one
year

7

(71,956

)

(78,635

)

PROVISIONS FOR LIABILITIES 10 (26,582 ) (30,199 )
NET ASSETS 359,528 392,714

CAPITAL AND RESERVES
Called up share capital 11 2 2
Retained earnings 12 359,526 392,712
SHAREHOLDERS' FUNDS 359,528 392,714

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 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.

OCB CONSTRUCTION LIMITED (REGISTERED NUMBER: 07529042)

BALANCE SHEET - continued
31 JANUARY 2025


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 26 April 2025 and were signed by:





D C Briault - Director


OCB CONSTRUCTION LIMITED (REGISTERED NUMBER: 07529042)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025

1. STATUTORY INFORMATION

OCB Construction Limited 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.

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.

Turnover
Turnover represents the net invoiced value of work done, excluding value added tax. Long term contracts are valued at the total attributable turnover to date less amounts already recorded in earlier accounting periods.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 15% on reducing balance

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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

OCB CONSTRUCTION LIMITED (REGISTERED NUMBER: 07529042)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2025

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2024 - 8 ) .

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 February 2024 9,693 218,977 8,169 236,839
Additions - 21,750 - 21,750
Disposals - (3,500 ) - (3,500 )
At 31 January 2025 9,693 237,227 8,169 255,089
DEPRECIATION
At 1 February 2024 3,239 102,194 5,574 111,007
Charge for year 968 34,356 389 35,713
Eliminated on disposal - (2,392 ) - (2,392 )
At 31 January 2025 4,207 134,158 5,963 144,328
NET BOOK VALUE
At 31 January 2025 5,486 103,069 2,206 110,761
At 31 January 2024 6,454 116,783 2,595 125,832

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 February 2024 176,199
Additions 21,750
At 31 January 2025 197,949
DEPRECIATION
At 1 February 2024 89,982
Charge for year 26,992
At 31 January 2025 116,974
NET BOOK VALUE
At 31 January 2025 80,975
At 31 January 2024 86,217

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 75,986 64,877
Other debtors 22,023 66,925
98,009 131,802

OCB CONSTRUCTION LIMITED (REGISTERED NUMBER: 07529042)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2025

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Bank loans and overdrafts (see note 8) 10,000 10,000
Hire purchase contracts 18,673 22,708
Trade creditors 206,304 59,821
Tax 12,539 14,159
Social security and other taxes 4,291 4,397
VAT 446 40,466
Other creditors 15,150 3,986
Directors' current accounts 74 100
267,477 155,637

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2025 2024
£    £   
Bank loans (see note 8) 3,333 13,333
Hire purchase contracts 68,623 65,302
71,956 78,635

8. LOANS

An analysis of the maturity of loans is given below:

2025 2024
£    £   
Amounts falling due within one year or on demand:
Bank loans 10,000 10,000

Amounts falling due between one and two years:
Bank loans - 1-2 years 3,333 13,333

9. SECURED DEBTS

The following secured debts are included within creditors:

2025 2024
£    £   
Hire purchase contracts 87,296 88,010

10. PROVISIONS FOR LIABILITIES
2025 2024
£    £   
Deferred tax 26,582 30,199

OCB CONSTRUCTION LIMITED (REGISTERED NUMBER: 07529042)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2025

10. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1 February 2024 30,199
Accelerated capital allowances (3,617 )
Balance at 31 January 2025 26,582

11. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £    £   
2 Ordinary £1 2 2

12. RESERVES
Retained
earnings
£   

At 1 February 2024 392,712
Profit for the year 21,814
Dividends (55,000 )
At 31 January 2025 359,526