REGISTERED NUMBER: 02811009 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2024

for

OHM Construction Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

H Kara

SECRETARY:

Mrs I Kara

REGISTERED OFFICE:

48 Ormesby Way

Kenton,

Harrow

Middlesex

HA3 9SF

REGISTERED NUMBER:

02811009 (England and Wales)

ACCOUNTANTS:

Soneji & Co Ltd

20 egerton Close,

Pinner

Middlesex

HA5 2LP

FIXED ASSETS

Tangible assets

4

6,900

9,200

Investments

5

90

90

6,990

9,290

CURRENT ASSETS

Stocks

5,000

6,500

Debtors

6

587,508

592,618

Cash at bank and in hand

11,742

21,139

604,250

620,257

CREDITORS

Amounts falling due within one year

7

78,104

77,050

NET CURRENT ASSETS

526,146

543,207

TOTAL ASSETS LESS CURRENT LIABILITIES

533,136

552,497

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

533,134

552,495

533,136

552,497

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 26 September 2025 and were signed by:

H Kara - Director

1.	STATUTORY INFORMATION

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

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

-

15% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 3 (2023 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2024

and 31 December 2024

32,113

DEPRECIATION

At 1 January 2024

22,913

Charge for year

2,300

At 31 December 2024

25,213

NET BOOK VALUE

At 31 December 2024

6,900

At 31 December 2023

9,200

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 January 2024

and 31 December 2024

90

NET BOOK VALUE

At 31 December 2024

90

At 31 December 2023

90

The company holds 75% of shares in RSTA Investments Ltd. - a company registered and operating in the UK.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade debtors

45,862

45,972

Amounts owed by group undertakings

465,000

470,000

Other debtors

76,646

76,646

587,508

592,618

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Taxation and social security

2,930

4,670

Other creditors

75,174

72,380

78,104

77,050

8.	RELATED PARTY DISCLOSURES

The company was under the control of Mr. H Kara during the current and previous year. Mr. Kara is the shareholder and director of the company.

The company was owed £465,000 (2023: £470,000) by RSTA Investments Ltd. - a company under the common control of the director.

No other transactions with related parties were undertaken such as are required to be disclosed under Financial Reporting Standard 8.