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REGISTERED NUMBER: 10903606 (England and Wales)









OEGT LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025






OEGT LTD (REGISTERED NUMBER: 10903606)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


OEGT LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2025







DIRECTOR: O E G Trefgarne





REGISTERED OFFICE: Station House
North Street
Havant
Hampshire
PO9 1QU





REGISTERED NUMBER: 10903606 (England and Wales)





ACCOUNTANTS: Morris Crocker
Chartered Accountants
Lake House
2 Port Way
Port Solent
Portsmouth
Hampshire
PO6 4TY

OEGT LTD (REGISTERED NUMBER: 10903606)

BALANCE SHEET
31 MARCH 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 29,916 38,862
Investments 5 252,884 252,884
282,800 291,746

CURRENT ASSETS
Debtors 6 71,409 50,250
Cash at bank 60,515 130,133
131,924 180,383
CREDITORS
Amounts falling due within one year 7 7,844 36,619
NET CURRENT ASSETS 124,080 143,764
TOTAL ASSETS LESS CURRENT
LIABILITIES

406,880

435,510

CREDITORS
Amounts falling due after more than one
year

8

29,716

34,789
NET ASSETS 377,164 400,721

CAPITAL AND RESERVES
Called up share capital 10 100 100
Retained earnings 377,064 400,621
SHAREHOLDERS' FUNDS 377,164 400,721

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

OEGT LTD (REGISTERED NUMBER: 10903606)

BALANCE SHEET - continued
31 MARCH 2025


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 2 December 2025 and were signed by:





O E G Trefgarne - Director


OEGT LTD (REGISTERED NUMBER: 10903606)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1. STATUTORY INFORMATION

OEGT 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 the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover
Turnover represents the provision of dental services provided during the year.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Dental equipment - 20% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Financial instruments
Debtors and cash at bank: Trade and other debtors are recognised at the settlement amount due after any trade discount offered. prepayments are valued at the amount prepaid net of any trade discounts due. Cash at bank and in hand includes cash on deposit or in a current account.

Creditors and provisions: Creditors and provisions are recognised where there is a present obligation resulting from a past event that will probably result in the transfer of economic benefits to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

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 at the balance sheet date, except as otherwise required in the paragraphs below.

Unrelieved 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 shall not be recognised on permanent differences, other than a business combination where assets (other than goodwill) give rise to an deferred tax asset or liability.

OEGT LTD (REGISTERED NUMBER: 10903606)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Dental and Motor Computer
equipment fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 April 2024 800 - 49,500 5,407 55,707
Additions - 999 - - 999
At 31 March 2025 800 999 49,500 5,407 56,706
DEPRECIATION
At 1 April 2024 390 - 12,375 4,080 16,845
Charge for year 82 250 9,281 332 9,945
At 31 March 2025 472 250 21,656 4,412 26,790
NET BOOK VALUE
At 31 March 2025 328 749 27,844 995 29,916
At 31 March 2024 410 - 37,125 1,327 38,862

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 April 2024
and 31 March 2025 49,500
DEPRECIATION
At 1 April 2024 12,375
Charge for year 9,281
At 31 March 2025 21,656
NET BOOK VALUE
At 31 March 2025 27,844
At 31 March 2024 37,125

OEGT LTD (REGISTERED NUMBER: 10903606)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

5. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 April 2024
and 31 March 2025 252,884
NET BOOK VALUE
At 31 March 2025 252,884
At 31 March 2024 252,884

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Amounts owed by group undertakings 52,307 47,307
Other debtors 19,102 2,943
71,409 50,250

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Hire purchase contracts 5,072 3,711
Taxation and social security 389 873
Other creditors 2,383 32,035
7,844 36,619

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2025 2024
£    £   
Hire purchase contracts 29,716 34,789

9. SECURED DEBTS

The following secured debts are included within creditors:

2025 2024
£    £   
Hire purchase contracts 34,788 38,500

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £    £   
100 Ordinary £1 100 100

OEGT LTD (REGISTERED NUMBER: 10903606)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

11. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

2025 2024
£    £   
O E G Trefgarne
Balance outstanding at start of year (27,698 ) (179,015 )
Amounts advanced 96,664 206,331
Amounts repaid (51,953 ) (55,014 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 17,013 (27,698 )

12. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is O E G Trefgarne.