Company registration number 15643512 (England and Wales)
OCEAN MANOR ASSOCIATES LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 APRIL 2025
PAGES FOR FILING WITH REGISTRAR
OCEAN MANOR ASSOCIATES LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Statement of changes in equity
3
Notes to the financial statements
4 - 7
OCEAN MANOR ASSOCIATES LIMITED
BALANCE SHEET
AS AT
30 APRIL 2025
30 April 2025
- 1 -
2025
Notes
£
£
Fixed assets
Investments
4
48,055
Current assets
Debtors
5
43,352
Cash at bank and in hand
120,425
163,777
Creditors: amounts falling due within one year
6
(28,016)
Net current assets
135,761
Net assets
183,816
Capital and reserves
Called up share capital
9
120
Profit and loss reserves
183,696
Total equity
183,816
OCEAN MANOR ASSOCIATES LIMITED
BALANCE SHEET (CONTINUED)
AS AT
30 APRIL 2025
30 April 2025
- 2 -

For the financial period ended 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the Board of Directors and authorised for issue on 30 October 2025 and are signed on its behalf by:
J Nutbrown
Director
Company registration number 15643512 (England and Wales)
OCEAN MANOR ASSOCIATES LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE PERIOD ENDED 30 APRIL 2025
- 3 -
Share capital
Profit and loss reserves
Total
Notes
£
£
£
Period ended 30 April 2025:
Profit and total comprehensive income
-
197,696
197,696
Issue of share capital
9
120
-
120
Dividends
-
(14,000)
(14,000)
Balance at 30 April 2025
120
183,696
183,816
OCEAN MANOR ASSOCIATES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 APRIL 2025
- 4 -
1
Accounting policies
Company information

Ocean Manor Associates Limited is a private company limited by shares incorporated in England and Wales. The registered office is 4 Aztec Row, Berners Road, London, N1 0PW.

1.1
Reporting period

These financial statements are prepared for the first period, a period of greater than one year.

1.2
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.3
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.4
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.

1.5
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.6
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

OCEAN MANOR ASSOCIATES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 APRIL 2025
1
Accounting policies
(Continued)
- 5 -
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.7
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the period was:

2025
Number
Total
0
OCEAN MANOR ASSOCIATES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 APRIL 2025
- 6 -
4
Fixed asset investments
2025
£
Shares in group undertakings and participating interests
60
Other investments other than loans
47,995
48,055
Movements in fixed asset investments
Shares in associates
Other investments
Total
£
£
£
Cost or valuation
At 13 April 2024
-
-
-
Additions
60
47,995
48,055
At 30 April 2025
60
47,995
48,055
Carrying amount
At 30 April 2025
60
47,995
48,055
5
Debtors
2025
Amounts falling due within one year:
£
Other debtors
43,352
6
Creditors: amounts falling due within one year
2025
£
Trade creditors
1,272
Other creditors
26,744
28,016
7
Directors' transactions

Dividends totalling £12,500 were paid in the period in respect of shares held by the company's directors.

OCEAN MANOR ASSOCIATES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 APRIL 2025
7
Directors' transactions
(Continued)
- 7 -
Loans
% Rate
Opening balance
Amounts advanced
Interest charged
Amounts repaid
Closing balance
£
£
£
£
£
J Nutbrown -
2.25
-
29,475
-
(48,495)
(19,020)
N Nutbrown -
2.25
-
74,004
262
(12,000)
62,266
-
103,479
262
(60,495)
43,246
8
Related party transactions
Balances with related parties
Amounts owed by
Amounts owed to
2025
2025
£
£
Excek Office Solutions Limited
-
0
23,925
9
Called up share capital
2025
2025
Ordinary share capital
Number
£
Issued and fully paid
Ordinary A Shares of £1 each
100
100
Ordinary B Shares of £1 each
8
8
Ordinary C Shares of £1 each
4
4
Ordinary D Shares of £1 each
4
4
Ordinary E Shares of £1 each
4
4
120
120

The company was incorporated on 13 April 2024 with 50 £1.00 Ordinary A Shares, 4 £1.00 Ordinary B Shares, 2 £1.00 Ordinary C Shares, 2 £1.00 Ordinary D Shares, and 2 £1.00 Ordinary E Shares issued at par for cash to establish the share capital of the company.

On 12 July 2024. a share for share transfer took place issuing 50 £1.00 Ordinary A Shares, 4 £1.00 Ordinary B Shares, 2 £1.00 Ordinary C Shares, 2 £1.00 Ordinary D Shares, and 2 £1.00 Ordinary E Shares in return for the share capital in Excek Office Solutions Limited.

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