REGISTERED NUMBER: 07096346

Unaudited Financial Statements

for the Year Ended 28 February 2025

for

OCGD Online Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

D G Heather

Mrs C F Heather

REGISTERED OFFICE:

Boston House

Henley-on-Thames

RG9 1DY

REGISTERED NUMBER:

07096346

ACCOUNTANTS:

Villars Hayward LLP

Chartered Accountants,

Chartered Tax Advisers and Registered Auditors

Boston House

Henley-on-Thames

RG9 1DY

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

4,719

8,677

4,719

8,677

CURRENT ASSETS

Debtors

6

403,845

391,788

Cash at bank

46,744

44,839

450,589

436,627

CREDITORS

Amounts falling due within one year

7

47,170

39,830

NET CURRENT ASSETS

403,419

396,797

TOTAL ASSETS LESS CURRENT LIABILITIES

408,138

405,474

PROVISIONS FOR LIABILITIES

(897

)

(1,649

)

ACCRUALS AND DEFERRED INCOME

(52,474

)

(80,349

)

NET ASSETS

354,767

323,476

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

354,667

323,376

SHAREHOLDERS' FUNDS

354,767

323,476

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 10 April 2025 and were signed on its behalf by:

D G Heather - Director

Mrs C F Heather - Director

1.	STATUTORY INFORMATION

OCGD Online Limited is a private company, limited by shares , registered in Not specified/Other. 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

-

20% on reducing balance

Pension costs and other post-retirement benefits

The company makes pension contributions into the directors' personal pensions.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 March 2024

and 28 February 2025

8,000

AMORTISATION

At 1 March 2024

and 28 February 2025

8,000

NET BOOK VALUE

At 28 February 2025

-

At 29 February 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 March 2024

and 28 February 2025

62,005

DEPRECIATION

At 1 March 2024

53,328

Charge for year

3,958

At 28 February 2025

57,286

NET BOOK VALUE

At 28 February 2025

4,719

At 29 February 2024

8,677

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.25

29.2.24

£

£

Other debtors

403,845

391,788

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.25

29.2.24

£

£

Taxation and social security

44,708

37,372

Other creditors

2,462

2,458

47,170

39,830

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 28 February 2025 and 29 February 2024:

28.2.25

29.2.24

£

£

Mrs C F Heather and D G Heather

Balance outstanding at start of year

306,389

257,313

Amounts advanced

72,945

49,076

Amounts repaid

(77,003

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

302,331

306,389

9.	ULTIMATE CONTROLLING PARTY

The directors, D G and Mrs C F Heather, control the company by virtue of their 100% shareholding in the ordinary share capital of the company.