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Registered Number: 02982824
England and Wales

 

 

 


Abridged Accounts


for the year ended 31 December 2024

for

O.C.U. (GLOUCESTERSHIRE) LIMITED

O.C.U. (Gloucestershire) Limited
Contents Page
For the year ended 31 December 2024
These financial statements have been prepared in accordance with our terms of engagement and in order to assist you to fulfil your duties under the Companies Acts that relate to preparing the financial statements of the company for the year ended 31 December 2024.

We have prepared these finance statements based on the accounting records, information and explanations provided by you. We do not express any opinion on the financial statements.

On the Balance Sheet you have acknowledged your duties under the prevailing Companies Acts to ensure that the company keeps adequate accounting records and prepares financial statements that give a true and fair view.

You have determined that the company is exempt from the statutory requirement for an audit for this accounting year. Therefore, the financial statements are unaudited.

The financial statements are provided exclusively to the director for the limited purpose mentioned above, and may not be used or relied upon for any other purpose or by any other person, and we shall not be liable for any other usage or reliance.



....................................................
MBS Accountants
Conway House
Worcester Street
Gloucester
GL1 3AJ
23 September 2025
1
 
 		 Notes
 		 2024
£		   2023
£
Fixed assets      
Tangible fixed assets 3 17,864    21,225 
17,864    21,225 
Current assets      
Debtors: amounts falling due within one year 73,660    76,756 
Cash at bank and in hand 44,488    99,792 
118,148    176,548 
Creditors: amount falling due within one year (46,656)   (69,627)
Net current assets 71,492    106,921 
 
Total assets less current liabilities 89,356    128,146 
Provisions for liabilities (1,165)   (3,646)
Net assets 88,191    124,500 
 

Capital and reserves 		     
Called up share capital 4 1,000    1,000 
Profit and loss account 87,191    123,500 
Shareholders' funds 88,191    124,500 
 


For the year ended 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 income statement has not been delivered to the Registrar of Companies.

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 by the director on 23 September 2025 and were signed by:


-------------------------------
Rajesh Somani
Director
2
General Information
O.C.U. (Gloucestershire) Limited is a private company, limited by shares, registered in England and Wales, registration number 02982824, registration address 3a Tuffley Park, Lower Tuffley Lane, Gloucester, GL2 5DP.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Going concern basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 20% Reducing Balance
Computer Equipment 25% Reducing Balance
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 23 (2023 : 21).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Computer Equipment   Total
  £   £   £
At 01 January 2024 15,746    132,949    148,695 
Additions -    2,415    2,415 
Disposals -    -    - 
At 31 December 2024 15,746    135,364    151,110 
Depreciation
At 01 January 2024 12,895    114,575    127,470 
Charge for year 571    5,205    5,776 
On disposals -    -    - 
At 31 December 2024 13,466    119,780    133,246 
Net book values
Closing balance as at 31 December 2024 2,280    15,584    17,864 
Opening balance as at 01 January 2024 2,851    18,374    21,225 


4.

Share Capital

Allotted, called up and fully paid
2024
£		   2023
£
1,000 Class A shares of £1.00 each 1,000    1,000 
1,000    1,000 

3