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Company Registration No. 10104368 (England and Wales)
Occupational Retirement Review LTD Unaudited accounts for the year ended 30 April 2025
Occupational Retirement Review LTD Unaudited accounts Contents
Page
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Occupational Retirement Review LTD Company Information for the year ended 30 April 2025
Director
Terry Andrews
Company Number
10104368 (England and Wales)
Registered Office
29 BLACKWOOD CLOSE WEST BYFLEET KT14 6PP ENGLAND
Accountants
Golding & Co Accounting Services Limited 29 Blackwood Close West Byfleet Surrey KT14 6PP
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Occupational Retirement Review LTD Statement of financial position as at 30 April 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
2,956 
4,607 
Investments
1 
- 
2,957 
4,607 
Current assets
Debtors
53,904 
23,056 
Cash at bank and in hand
1,814 
884 
55,718 
23,940 
Creditors: amounts falling due within one year
(49,277)
(10,694)
Net current assets
6,441 
13,246 
Total assets less current liabilities
9,398 
17,853 
Creditors: amounts falling due after more than one year
(3,232)
(17,599)
Net assets
6,166 
254 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
6,066 
154 
Shareholders' funds
6,166 
254 
For the year ending 30 April 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 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 5 June 2025 and were signed on its behalf by
Terry Andrews Director Company Registration No. 10104368
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Occupational Retirement Review LTD Notes to the Accounts for the year ended 30 April 2025
1
Statutory information
Occupational Retirement Review LTD is a private company, limited by shares, registered in England and Wales, registration number 10104368. The registered office is 29 BLACKWOOD CLOSE, WEST BYFLEET, KT14 6PP, ENGLAND.
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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
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:
Fixtures & fittings
16.7% SL
Computer equipment
33.3% SL
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Investments
Investments in shares are included at cost less any impairment losses.
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Occupational Retirement Review LTD Notes to the Accounts for the year ended 30 April 2025
4
Tangible fixed assets
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 May 2024
2,852 
8,048 
10,900 
At 30 April 2025
2,852 
8,048 
10,900 
Depreciation
At 1 May 2024
1,231 
5,062 
6,293 
Charge for the year
476 
1,175 
1,651 
At 30 April 2025
1,707 
6,237 
7,944 
Net book value
At 30 April 2025
1,145 
1,811 
2,956 
At 30 April 2024
1,621 
2,986 
4,607 
5
Investments
Other investments 
£ 
Valuation at 1 May 2024
- 
Additions
1 
Valuation at 30 April 2025
1 
Unlisted investment held at cost.
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Accrued income and prepayments
3,093 
17,678 
Other debtors
50,811 
5,378 
53,904 
23,056 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
12,727 
6,667 
Trade creditors
1,546 
1,876 
Taxes and social security
2,340 
1,607 
Other creditors
8,770 
406 
Loans from directors
23,894 
- 
Accruals
- 
138 
49,277 
10,694 
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Occupational Retirement Review LTD Notes to the Accounts for the year ended 30 April 2025
8
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
3,232 
17,599 
The company entered into a Bounce Back Loan arrangement in the amount of £50,000. The loan is unsecured, bears interest at 2.5% and is repayable over a 5 year term. Final repayment is expected in August 2026.
9
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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