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REGISTERED NUMBER: 04695733 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 May 2025

for

Osian Mann Limited

Osian Mann Limited (Registered number: 04695733)






Contents of the Financial Statements
for the Year Ended 31 May 2025




Page

Balance Sheet 1

Notes to the Financial Statements 2


Osian Mann Limited (Registered number: 04695733)

Balance Sheet
31 May 2025

31.5.25 31.5.24
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 518 690

CURRENT ASSETS
Debtors 5 9,100 52,273
Cash at bank 107,183 43,368
116,283 95,641
CREDITORS
Amounts falling due within one year 6 20,910 12,010
NET CURRENT ASSETS 95,373 83,631
TOTAL ASSETS LESS CURRENT
LIABILITIES

95,891

84,321

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 95,890 84,320
SHAREHOLDERS' FUNDS 95,891 84,321

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 July 2025 and were signed on its behalf by:





Mr O Mann - Director


Osian Mann Limited (Registered number: 04695733)

Notes to the Financial Statements
for the Year Ended 31 May 2025

1. STATUTORY INFORMATION

Osian Mann Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 04695733

Registered office: 1 Thomas Buildings
New Street
Pwllheli
Gwynedd
LL53 5HH

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 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
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 2 (2024 - 2 ) .

Osian Mann Limited (Registered number: 04695733)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2025

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 June 2024
and 31 May 2025 2,463
DEPRECIATION
At 1 June 2024 1,773
Charge for year 172
At 31 May 2025 1,945
NET BOOK VALUE
At 31 May 2025 518
At 31 May 2024 690

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.25 31.5.24
£    £   
Trade debtors 9,050 9,704
Other debtors 50 42,569
9,100 52,273

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.25 31.5.24
£    £   
Trade creditors 211 713
Taxation and social security 14,531 10,552
Other creditors 6,168 745
20,910 12,010

7. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 May 2025 and 31 May 2024:

31.5.25 31.5.24
£    £   
Mr O Mann
Balance outstanding at start of year 42,404 18,721
Amounts advanced 41,390 72,378
Amounts repaid (89,183 ) (48,695 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (5,389 ) 42,404