Caseware UK (AP4) 2024.0.164 2024.0.164 2025-04-302025-04-3022false2024-05-01No description of principal activitytruetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 13969667 2024-05-01 2025-04-30 13969667 2023-05-01 2024-04-30 13969667 2025-04-30 13969667 2024-04-30 13969667 1 2024-05-01 2025-04-30 13969667 d:Director1 2024-05-01 2025-04-30 13969667 c:CurrentFinancialInstruments 2025-04-30 13969667 c:CurrentFinancialInstruments 2024-04-30 13969667 c:Non-currentFinancialInstruments 2025-04-30 13969667 c:Non-currentFinancialInstruments 2024-04-30 13969667 c:CurrentFinancialInstruments c:WithinOneYear 2025-04-30 13969667 c:CurrentFinancialInstruments c:WithinOneYear 2024-04-30 13969667 c:Non-currentFinancialInstruments c:AfterOneYear 2025-04-30 13969667 c:Non-currentFinancialInstruments c:AfterOneYear 2024-04-30 13969667 c:Non-currentFinancialInstruments c:BetweenTwoFiveYears 2025-04-30 13969667 c:Non-currentFinancialInstruments c:BetweenTwoFiveYears 2024-04-30 13969667 c:ShareCapital 2025-04-30 13969667 c:ShareCapital 2024-04-30 13969667 c:RetainedEarningsAccumulatedLosses 2025-04-30 13969667 c:RetainedEarningsAccumulatedLosses 2024-04-30 13969667 d:OrdinaryShareClass1 2024-05-01 2025-04-30 13969667 d:OrdinaryShareClass1 2025-04-30 13969667 d:OrdinaryShareClass1 2024-04-30 13969667 d:FRS102 2024-05-01 2025-04-30 13969667 d:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 13969667 d:FullAccounts 2024-05-01 2025-04-30 13969667 d:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 13969667 e:PoundSterling 2024-05-01 2025-04-30 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 13969667









OG DEVCO BALHAM LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 APRIL 2025

 
OG DEVCO BALHAM LIMITED
REGISTERED NUMBER: 13969667

STATEMENT OF FINANCIAL POSITION
AS AT 30 APRIL 2025

2025
2024
Note
£
£

  

Current assets
  

Stocks
  
-
573,090

Debtors: amounts falling due within one year
 4 
328
520

Cash at bank and in hand
  
1,325
92,441

  
1,653
666,051

Creditors: amounts falling due within one year
 6 
(1,650)
(182,756)

Net current assets
  
 
 
3
 
 
483,295

Total assets less current liabilities
  
3
483,295

Creditors: amounts falling due after more than one year
 7 
-
(665,440)

  

Net assets/(liabilities)
  
3
(182,145)


Capital and reserves
  

Called up share capital 
 9 
1
1

Profit and loss account
  
2
(182,146)

  
3
(182,145)


Page 1

 
OG DEVCO BALHAM LIMITED
REGISTERED NUMBER: 13969667
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 APRIL 2025

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




M Pavlovic
Director

Date: 19 August 2025

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
OG DEVCO BALHAM LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025

1.


General information

OG Devco Balham Limited is a private company limited by shares and incorporated in England & Wales (registered number 13969667). The registered office is 101 New Cavendish Street, 1st Floor South, London, United Kingdom, W1W 6XH.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Going concern

The company has ceased trading on 30 April 2025 and the directors intend to wind up the company post this date. As a result, the financial statements are prepared on a basis other than a going concern basis.

 
2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

 
2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

Page 3

 
OG DEVCO BALHAM LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025

2.Accounting policies (continued)

 
2.5

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.7

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.8

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.9

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Page 4

 
OG DEVCO BALHAM LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025

3.


Employees




The average monthly number of employees, including directors, during the year was 2 (2024 - 2).


4.


Debtors

2025
2024
£
£


Other debtors
328
520

328
520



5.


Cash and cash equivalents

2025
2024
£
£

Cash at bank and in hand
1,325
92,441

1,325
92,441



6.


Creditors: Amounts falling due within one year

2025
2024
£
£

Amounts owed to group undertakings
500
181,506

Accruals and deferred income
1,150
1,250

1,650
182,756



7.


Creditors: Amounts falling due after more than one year

2025
2024
£
£

Other loans
-
665,440

-
665,440


Page 5

 
OG DEVCO BALHAM LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025

8.


Loans


Analysis of the maturity of loans is given below:


2025
2024
£
£



Amounts falling due 2-5 years

Other loans
-
665,440


-
665,440


-
665,440



9.


Share capital

2025
2024
£
£
Allotted, called up and fully paid



1 (2024 - 1) Ordinary share of £1.00
1
1



10.


Related party transactions

At the period end the company owed £500 to Ovington Group Limited, its parent company.


11.


Post balance sheet events

The company has ceased trading on 30 April 2025 and the directors intend to wind up the company post this date.

 
Page 6