OSB81 LIMITED


Directors	BAILEY, Oliver Samuel
	KEENAN, Julia Isabel


Registered Address	Fulford Lodge 1 Heslington Lane
	Fulford
	York
	YO10 4HW


Registered Number	15808015 (England and Wales)

Statement of Financial Position
31 March 2025

	Notes	2025
		£	£
Fixed assets
Tangible assets	3		526
			526
Current assets
Debtors	4	3,053
Cash at bank and on hand		16,888
		19,941
Creditors amounts falling due within one year	5	(10,225)
Net current assets (liabilities)			9,716
Total assets less current liabilities			10,242
Net assets			10,242
Capital and reserves
Called up share capital			100
Profit and loss account			10,142
Shareholders' funds			10,242

The company was entitled to exemption from audit for this reporting period 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 Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 26 June 2025, and are signed on its behalf by:

BAILEY, Oliver Samuel
Director
Registered Company No. 15808015

OSB81 LIMITED

Notes to the Financial Statements
for the period ended 31 March 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	These financial statements have been prepared in compliance with FRS 102 Section 1A, The Financial Reporting Standard applicable in the UK and Republic of Ireland.

	Basis of preparation
	The financial statements have been prepared on the historical cost basis.

	Going concern
	The UK economy has recently been impacted by rising inflation, interest rates and energy costs, exacerbated by the war in Ukraine. All these matters have impacted the company's trading results to a greater or lesser extent. At the date of signing these financial statements, the directors have considered the effect of these matters on the company with the information available to it and do not believe that it will affect the ability of the company to continue to trade for the foreseeable future. On this basis, the directors have prepared these financial statements on a going concern basis.

Going concern

The UK economy has recently been impacted by rising inflation, interest rates and energy costs, exacerbated by the war in Ukraine. All these matters have impacted the company's trading results to a greater or lesser extent. At the date of signing these financial statements, the directors have considered the effect of these matters on the company with the information available to it and do not believe that it will affect the ability of the company to continue to trade for the foreseeable future. On this basis, the directors have prepared these financial statements on a going concern basis.

	Turnover policy
	The revenue shown in the profit and loss account represents income receivable from dental treatments carried out during the period. Revenue in respect of dental treatment uncompleted at the year end date is recognised by reference to the state of completion.

	Current taxation
	The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amount of tax expected to pay or recover using the tax rates and laws that have been enacted, or substantively enacted, at the reporting date.

Current taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. 

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amount of tax expected to pay or recover using the tax rates and laws that have been enacted, or substantively enacted, at the reporting date.

	Tangible fixed assets and depreciation
	Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

2.	Average number of employees


		2025
	Average number of employees during the year	2

3.	Tangible fixed assets

		Total
		£
	Cost or valuation
	Additions	657
	At 31 March 25	657
	Depreciation and impairment
	Charge for year	131
	At 31 March 25	131
	Net book value
	At 31 March 25	526
	At 27 June 24	-

4.	Debtors: amounts due within one year

		2025
		£
	Trade debtors / trade receivables	682
	Prepayments and accrued income	2,371
	Total	3,053

5.	Creditors: amounts due within one year

		2025
		£
	Trade creditors / trade payables	232
	Bank borrowings and overdrafts	227
	Taxation and social security	9,193
	Accrued liabilities and deferred income	573
	Total	10,225

6.	Related party transactions
	During the year the directors made available a loan to the company. At the year end the balance of the loan was £227 which is repayable upon demand. Interest has been charged at the HMRC official beneficial loan arrangement rate.