REGISTERED NUMBER: 05428590 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

FOR

OCB PUBLISHING LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs M Blackwell

Dr N Blackwell

REGISTERED OFFICE:

The Crescent

27 King Street

Leicester

LE1 6RX

REGISTERED NUMBER:

05428590 (England and Wales)

FIXED ASSETS

Tangible assets

4

14,127

20,459

CURRENT ASSETS

Debtors

5

65,648

108,926

Cash at bank

547,357

753,099

613,005

862,025

CREDITORS

Amounts falling due within one year

6

411,921

729,793

NET CURRENT ASSETS

201,084

132,232

TOTAL ASSETS LESS CURRENT LIABILITIES

215,211

152,691

PROVISIONS FOR LIABILITIES

271

5,115

NET ASSETS

214,940

147,576

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

214,840

147,476

SHAREHOLDERS' FUNDS

214,940

147,576

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 Income Statement has not been delivered.

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

Dr N Blackwell - Director

1.	STATUTORY INFORMATION

OCB Publishing Limited 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 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

Revenue comprises the fair value for the sale of services excluding value added taxes and represents net invoice.

The company supplies services to customers under standard terms and conditions. In all cases revenue is

recognised once the services have been provided.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property

-

10% on cost

Fixtures and fittings

-

33% on cost

Computer equipment

-

33% on cost

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Creditors

Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Debtors

Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

and

Computer

property

fittings

equipment

Totals

£

£

£

£

COST

At 1 May 2024

7,747

5,654

53,264

66,665

Additions

-

3,766

1,058

4,824

At 30 April 2025

7,747

9,420

54,322

71,489

DEPRECIATION

At 1 May 2024

775

2,915

42,516

46,206

Charge for year

774

2,841

7,541

11,156

At 30 April 2025

1,549

5,756

50,057

57,362

NET BOOK VALUE

At 30 April 2025

6,198

3,664

4,265

14,127

At 30 April 2024

6,972

2,739

10,748

20,459

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

45,669

108,926

Other debtors

19,979

-

65,648

108,926

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

41,846

7,039

Taxation and social security

2,585

86,293

Other creditors

367,490

636,461

411,921

729,793

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 April 2025 and 30 April 2024:

2025

2024

£

£

Dr N Blackwell

Balance outstanding at start of year

(3

)

(1

)

Amounts advanced

12,000

48,768

Amounts repaid

(12,000

)

(48,770

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(3

)

(3

)

9.	ULTIMATE CONTROLLING PARTY

The company is controlled by Dr & Mrs N Blackwell, who own the entire issued share capital.