OHMZ DISTRO LIMITED


Director	Andrew Wilson


Registered Address	The Gallery Ketteringham Hall
	Church Road
	Wymondham
	NR18 9RS


Registered Number	09600633 (England and Wales)

Balance Sheet as at
31 May 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		44,804		62,373
			44,804		62,373
Current assets
Stocks	4	36,745		40,000
Debtors	5	707		4,891
Cash at bank and on hand		8,035		8,986
		45,487		53,877
Creditors amounts falling due within one year	6	(41,630)		(58,944)
Net current assets (liabilities)			3,857		(5,067)
Total assets less current liabilities			48,661		57,306
Creditors amounts falling due after one year	7		(22,500)		(27,500)
Provisions for liabilities	8		(15,663)		(15,591)
Net assets			10,498		14,215
Capital and reserves
Called up share capital			1		1
Profit and loss account			10,497		14,214
Shareholders' funds			10,498		14,215

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 Director acknowledges 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 financial statements were approved and authorised for issue by the Director on 10 October 2025, and are signed on its behalf by:

Andrew Wilson
Director
Registered Company No. 09600633

OHMZ DISTRO LIMITED

Notes to the Financial Statements
for the year ended 31 May 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
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


	Reducing balance (%)	Straight line (years)
Plant and machinery	-	4
Fixtures and fittings	-	4
Vehicles	25	-
Office Equipment	-	3

	Stocks and work in progress
	Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

Stocks and work in progress

Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss.

Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	1		1

3.	Tangible fixed assets

	Plant & machinery	Vehicles	Fixtures & fittings	Office Equipment	Total
	£	£	£	£	£
Cost or valuation
At 01 June 24	24,577	61,090	4,046	43,568	133,281
Additions	520	659	-	6,348	7,527
Disposals	(851)	-	(406)	(12,309)	(13,566)
At 31 May 25	24,246	61,749	3,640	37,607	127,242
Depreciation and impairment
At 01 June 24	14,882	21,642	3,990	30,394	70,908
Charge for year	5,781	9,862	14	9,321	24,978
On disposals	(743)	-	(406)	(12,299)	(13,448)
At 31 May 25	19,920	31,504	3,598	27,416	82,438
Net book value
At 31 May 25	4,326	30,245	42	10,191	44,804
At 31 May 24	9,695	39,448	56	13,174	62,373

4.	Stocks

	2025	2024
	£	£
Finished goods	36,745	40,000
Total	36,745	40,000

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	114	308
Other debtors	58	2,952
Prepayments and accrued income	535	1,631
Total	707	4,891

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	14,293	15,675
Bank borrowings and overdrafts	5,000	5,000
Taxation and social security	9,658	10,328
Other creditors	12,679	27,941
Total	41,630	58,944

7.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	22,500	27,500
Total	22,500	27,500

8.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	15,663	15,591
Total	15,663	15,591