1 December 2023 false No description of principal activity Taxfiler 2024.6 11674534business:PrivateLimitedCompanyLtd2023-12-012025-05-31 116745342023-11-30 116745342023-12-012025-05-31 11674534business:AuditExempt-NoAccountantsReport2023-12-012025-05-31 11674534business:FilletedAccounts2023-12-012025-05-31 116745342025-05-31 11674534business:Director12023-12-012025-05-31 11674534business:RegisteredOffice2023-12-012025-05-31 116745342023-11-30 11674534core:WithinOneYear2025-05-31 11674534core:WithinOneYear2023-11-30 11674534core:ShareCapitalcore:PreviouslyStatedAmount2025-05-31 11674534core:ShareCapitalcore:PreviouslyStatedAmount2023-11-30 11674534core:SharePremiumcore:PreviouslyStatedAmount2025-05-31 11674534core:SharePremiumcore:PreviouslyStatedAmount2023-11-30 11674534core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-05-31 11674534core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-11-30 11674534core:PreviouslyStatedAmount2025-05-31 11674534core:PreviouslyStatedAmount2023-11-30 11674534business:SmallEntities2023-12-012025-05-31 11674534countries:EnglandWales2023-12-012025-05-31 11674534business:OrdinaryShareClass12023-12-012025-05-31 11674534business:OrdinaryShareClass12022-12-012023-11-30 11674534business:OrdinaryShareClass22023-12-012025-05-31 11674534business:OrdinaryShareClass22022-12-012023-11-30 11674534business:AllOrdinaryShares2023-12-012025-05-31 11674534business:AllOrdinaryShares2022-12-012023-11-30 116745342022-12-012023-11-30 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 11674534 (England and Wales)
O&A Design London Ltd Unaudited accounts for the period from 1 December 2023 to 31 May 2025
O&A Design London Ltd Unaudited accounts Contents
Page
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O&A Design London Ltd Company Information for the period from 1 December 2023 to 31 May 2025
Director
Ms Anna Borisovna Agapova
Company Number
11674534 (England and Wales)
Registered Office
UNIT 14,CHELSEA WHARF,15 LOTS ROAD,LONDO LOTS ROAD LONDON SW10 0QJ ENGLAND
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O&A Design London Ltd Statement of financial position as at 31 May 2025
2025 
2023 
Notes
£ 
£ 
Current assets
Inventories
- 
115,070 
Debtors
- 
97,154 
Cash at bank and in hand
- 
10,962 
- 
223,186 
Creditors: amounts falling due within one year
(235,069)
(349,603)
Net current liabilities
(235,069)
(126,417)
Net liabilities
(235,069)
(126,417)
Capital and reserves
Called up share capital
100 
100 
Share premium
355,640 
355,640 
Profit and loss account
(590,809)
(482,157)
Shareholders' funds
(235,069)
(126,417)
For the period 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 12 August 2025 and were signed on its behalf by
Ms Anna Borisovna Agapova Director Company Registration No. 11674534
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O&A Design London Ltd Notes to the Accounts for the period from 1 December 2023 to 31 May 2025
1
Statutory information
O&A Design London Ltd is a private company, limited by shares, registered in England and Wales, registration number 11674534. The registered office is UNIT 14,CHELSEA WHARF,15 LOTS ROAD,LONDO, LOTS ROAD, LONDON, SW10 0QJ, 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 period, and also have been consistently applied within the same accounts.
Basis of preparation
These financial statements have been prepared on a basis other than going concern, as the directors have made the decision to cease trading and initiate an orderly wind-down of the company’s operations. Accordingly, the financial statements have been prepared on a realisable (break-up) basis. The company holds no assets, and the only balance remaining is an amount owed to the parent company. The parent company is also in the process of liquidation, and as a result, the recoverability of this balance is uncertain. All known liabilities have been recognised in full, including any provisions for expected closure costs.
Presentation currency
The accounts are presented in £ sterling.
Foreign exchange
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
4
Inventories
2025 
2023 
£ 
£ 
Finished goods
- 
115,070 
- 
115,070 
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.
5
Debtors
2025 
2023 
£ 
£ 
Amounts falling due within one year
VAT
- 
16,164 
Accrued income and prepayments
- 
1,042 
Other debtors
- 
79,948 
- 
97,154 
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O&A Design London Ltd Notes to the Accounts for the period from 1 December 2023 to 31 May 2025
6
Creditors: amounts falling due within one year
2025 
2023 
£ 
£ 
Trade creditors
- 
48,891 
Amounts owed to group undertakings and other participating interests
232,372 
298,515 
Other creditors
- 
1,697 
Loans from directors
2,697 
- 
Accruals
- 
500 
235,069 
349,603 
7
Share capital
2025 
2023 
£ 
£ 
Allotted, called up and fully paid:
760 X shares of £0.10 each
76 
76 
240 Y Shares of £0.10 each
24 
24 
100 
100 
8
Transactions with related parties
O&A Design Limited, a company incorporated in the UK with registration number 10664141 and holder of 76% of the issued share capital, is both the immediate and ultimate parent company. As of May 31, 2025, the outstanding balance owed to the parent company, which is unsecured interest-free and repayable on demand, totals £232,272.
9
Average number of employees
During the period the average number of employees was 0 (2023: 0).
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