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Company Registration No. 09837807 (England and Wales)
OCD Ltd Unaudited accounts for the year ended 31 October 2025
OCD Ltd Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
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OCD Ltd Company Information for the year ended 31 October 2025
Directors
Luke Hampden Yates Rachael Louise Yates
Company Number
09837807 (England and Wales)
Registered Office
VENTA HOUSE 9A PORT ROAD MAESGLAS RETAIL PARK NEWPORT NP20 2NS UNITED KINGDOM
Accountants
Evans Entwistle Office 12a Equinox South, Great Park Road Bradley Stoke Bristol BS32 4QL
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Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of OCD Ltd for the year ended 31 October 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of OCD Ltd for the year ended 31 October 2025 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.
As a CIMA Registered Member in Practice and Practising Certificate holder, I am subject to its ethical and other professional requirements which are detailed at https://www.cimaglobal.com/Members/Your-Membership-Information/Members-handbook/Licensing-and-monitoring/Members-in-practice/
Our work has been undertaken in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com.
Evans Entwistle Member in Practice Office 12a Equinox South, Great Park Road Bradley Stoke Bristol BS32 4QL 6 January 2026
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OCD Ltd Statement of financial position as at 31 October 2025
2025
2024
Notes
£
£
Current assets
Debtors
4
-
4,620
Cash at bank and in hand
5,702
4,133
5,702
8,753
Creditors: amounts falling due within one year
5
(4,381)
(5,084)
Net current assets
1,321
3,669
Total assets less current liabilities
1,321
3,669
Creditors: amounts falling due after more than one year
6
(394)
(578)
Net assets
927
3,091
Capital and reserves
Called up share capital
7
2
2
Profit and loss account
925
3,089
Shareholders' funds
927
3,091
For the year ending 31 October 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 directors acknowledge their 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 of Directors and authorised for issue on 6 January 2026 and were signed on its behalf by
Luke Hampden Yates Director Company Registration No. 09837807
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OCD Ltd Notes to the Accounts for the year ended 31 October 2025
1
Statutory information
OCD Ltd is a private company, limited by shares, registered in England and Wales, registration number 09837807. The registered office is VENTA HOUSE 9A PORT ROAD, MAESGLAS RETAIL PARK, NEWPORT, NP20 2NS, UNITED KINGDOM.
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.
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
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
-
4,620
5
Creditors: amounts falling due within one year
2025
2024
£
£
Taxes and social security
3,523
4,226
Accruals
858
858
4,381
5,084
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Loans from directors
394
578
7
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2
2
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OCD Ltd Notes to the Accounts for the year ended 31 October 2025
8
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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