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Company Registration No. 14116111 (England and Wales)
OHC Commercials Limited Unaudited accounts for the year ended 31 May 2025
OHC Commercials Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
OHC Commercials Limited Company Information for the year ended 31 May 2025
Director
Aaron O'Regan
Company Number
14116111 (England and Wales)
Registered Office
The Kulm Hall Green Road Dukinfield SK16 4EP
Accountants
Premier Accounts & Consultancy Ltd 76 Gloucester Road Urmston Manchester M41 9AE
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OHC Commercials Limited Statement of financial position as at 31 May 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
43,241
52,686
Current assets
Debtors
5
43,345
35,855
Cash at bank and in hand
27,220
14,644
70,565
50,499
Creditors: amounts falling due within one year
6
(16,487)
(13,374)
Net current assets
54,078
37,125
Total assets less current liabilities
97,319
89,811
Creditors: amounts falling due after more than one year
7
(11,037)
(17,797)
Net assets
86,282
72,014
Capital and reserves
Called up share capital
100
100
Profit and loss account
86,182
71,914
Shareholders' funds
86,282
72,014
For the year 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 his 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 4 September 2025 and were signed on its behalf by
Aaron O'Regan Director Company Registration No. 14116111
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OHC Commercials Limited Notes to the Accounts for the year ended 31 May 2025
1
Statutory information
OHC Commercials Limited is a private company, limited by shares, registered in England and Wales, registration number 14116111. The registered office is The Kulm, Hall Green Road, Dukinfield, SK16 4EP.
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 year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% Reducing Balance
Motor vehicles
25% Reducing Balance
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 June 2024
7,018
73,650
80,668
Additions
5,000
-
5,000
At 31 May 2025
12,018
73,650
85,668
Depreciation
At 1 June 2024
3,071
24,911
27,982
Charge for the year
2,237
12,208
14,445
At 31 May 2025
5,308
37,119
42,427
Net book value
At 31 May 2025
6,710
36,531
43,241
At 31 May 2024
3,947
48,739
52,686
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OHC Commercials Limited Notes to the Accounts for the year ended 31 May 2025
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
43,345
35,673
Other debtors
-
182
43,345
35,855
6
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
2,687
1,888
Trade creditors
5,163
3,349
Taxes and social security
8,642
7,574
Other creditors
(5)
563
16,487
13,374
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Obligations under finance leases and hire purchase contracts
11,037
17,797
8
Average number of employees
During the year the average number of employees was 3 (2024: 3).
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