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Company Registration No. 11980291 (England and Wales)
O&d Accountancy And Business Services Ltd Unaudited accounts for the year ended 31 May 2025
O&d Accountancy And Business Services Ltd Unaudited accounts Contents
Page
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O&d Accountancy And Business Services Ltd Company Information for the year ended 31 May 2025
Director
Liliana Patru
Company Number
11980291 (England and Wales)
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O&d Accountancy And Business Services Ltd Statement of financial position as at 31 May 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
11,887 
19,374 
Current assets
Debtors
29,017 
9,350 
Cash at bank and in hand
40,636 
18,685 
69,653 
28,035 
Creditors: amounts falling due within one year
(13,786)
(6,712)
Net current assets
55,867 
21,323 
Total assets less current liabilities
67,754 
40,697 
Creditors: amounts falling due after more than one year
(44,295)
- 
Net assets
23,459 
40,697 
Capital and reserves
Profit and loss account
23,459 
40,697 
Shareholders' funds
23,459 
40,697 
For the year ending 31 May 2025 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 her 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 5 June 2025 and were signed on its behalf by
Liliana Patru Director Company Registration No. 11980291
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O&d Accountancy And Business Services Ltd Notes to the Accounts for the year ended 31 May 2025
1
Statutory information
O&d Accountancy And Business Services Ltd is a private company, limited by shares, registered in England and Wales, registration number 11980291.
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:
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 June 2024
2,077 
8,487 
8,810 
19,374 
Additions
- 
381 
4,830 
5,211 
Disposals
(2,077)
(3,534)
- 
(5,611)
At 31 May 2025
- 
5,334 
13,640 
18,974 
Depreciation
Charge for the year
- 
1,926 
5,161 
7,087 
At 31 May 2025
- 
1,926 
5,161 
7,087 
Net book value
At 31 May 2025
- 
3,408 
8,479 
11,887 
At 31 May 2024
2,077 
8,487 
8,810 
19,374 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
24,017 
- 
Other debtors
5,000 
9,350 
29,017 
9,350 
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O&d Accountancy And Business Services Ltd Notes to the Accounts for the year ended 31 May 2025
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
2,935 
- 
VAT
8,756 
6,712 
Obligations under finance leases and hire purchase contracts
975 
- 
Taxes and social security
1,120 
- 
13,786 
6,712 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
44,295 
- 
8
Average number of employees
During the year the average number of employees was 6 (2024: 5).
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