REGISTERED NUMBER: 11213541 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

OC TEC LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTORS:

Mr G H S Ogden

Mr D M Lee

REGISTERED OFFICE:

Becks Mill

Becks Road

Keighley

BD21 1SD

REGISTERED NUMBER:

11213541 (England and Wales)

ACCOUNTANTS:

SMH Howard Matthews Ltd

Queensgate House

23 North Park Road

Harrogate

HG1 5PD

FIXED ASSETS

Tangible assets

4

126,919

136,643

CURRENT ASSETS

Debtors

5

62,978

53,797

Cash at bank and in hand

24,803

11,535

87,781

65,332

CREDITORS

Amounts falling due within one year

6

767,630

786,772

NET CURRENT LIABILITIES

(679,849

)

(721,440

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(552,930

)

(584,797

)

CAPITAL AND RESERVES

Called up share capital

10,100

10,100

Retained earnings

(563,030

)

(594,897

)

(552,930

)

(584,797

)

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 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 15 December 2025 and were signed on its behalf by:

Mr G H S Ogden - Director

1.	STATUTORY INFORMATION

Oc Tec 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

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

-

10% on cost

Fixtures and fittings

-

10% on cost

Computer equipment

-

25% on cost

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 20 (2024 - NIL ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 April 2024

193,994

21,817

524

216,335

Additions

13,318

-

-

13,318

At 31 March 2025

207,312

21,817

524

229,653

DEPRECIATION

At 1 April 2024

75,556

3,862

274

79,692

Charge for year

20,729

2,181

132

23,042

At 31 March 2025

96,285

6,043

406

102,734

NET BOOK VALUE

At 31 March 2025

111,027

15,774

118

126,919

At 31 March 2024

118,438

17,955

250

136,643

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

36,313

18,733

Amounts owed by participating interests

2,438

-

Other debtors

24,227

35,064

62,978

53,797

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

22,000

65,860

Trade creditors

35,103

7,809

Amounts owed to participating interests

583,071

711,503

Taxation and social security

17,071

-

Other creditors

110,385

1,600

767,630

786,772