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OGS Trading (Aldeburgh) Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
The Laurel Partnership Ltd
16 Broad Street
Eye
Suffolk
IP23 7AF
OGS Trading (Aldeburgh) Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
OGS Trading (Aldeburgh) Ltd
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 05939532

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 5,210 |  | 6,697
|  |  | 5,210 |  | 6,697
CURRENT ASSETS
Stocks | 5 | 6,210 |  | 7,763 |
Debtors | 6 | 4,187 |  | 3,500 |
Cash at bank and in hand |  | 15,001 |  | 18,535 |
|  | 25,398 |  | 29,798 |
Creditors: Amounts Falling Due Within One Year | 7 | (44,909 ) |  | (49,658 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (19,511 ) |  | (19,860 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (14,301 ) |  | (13,163 )
NET LIABILITIES |  |  | (14,301 ) |  | (13,163 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 2 |  | 2
Profit and Loss Account |  |  | (14,303 ) |  | (13,165 )
SHAREHOLDERS' FUNDS |  |  | (14,301) |  | (13,163)

Page 1
Page 2
OGS Trading (Aldeburgh) Ltd
Balance Sheet (continued)
As At 31 December 2025
For the year ending 31 December 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mrs S C Jones Director
25/02/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
OGS Trading (Aldeburgh) Ltd
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
OGS Trading (Aldeburgh) Ltd Registered number 05939532 is a limited by shares company incorporated in England & Wales. The Registered Office is Old Generator Station, Kings Field , Aldeburgh, Suffolk, IP15 5HY.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has paid for the goods.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 25% reducing balance
Fixtures & Fittings | 10% reducing balance

2.5. Stocks and Work in Progress
Stocks of goods are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
Page 3
Page 4
OGS Trading (Aldeburgh) Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.6. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2024: 7)
6 7
4. Tangible Assets

| Plant & Machinery | Fixtures & Fittings | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 January 2025 | 26,581 | 3,303 | 29,884
As at 31 December 2025 | 26,581 | 3,303 | 29,884
Depreciation
As at 1 January 2025 | 21,135 | 2,052 | 23,187
Provided during the period | 1,362 | 125 | 1,487
As at 31 December 2025 | 22,497 | 2,177 | 24,674
Net Book Value
As at 31 December 2025 | 4,084 | 1,126 | 5,210
As at 1 January 2025 | 5,446 | 1,251 | 6,697

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Materials | 6,210 |  | 7,763

Page 4
Page 5
OGS Trading (Aldeburgh) Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 690 |  | 286
Other debtors | 2 |  | 2
| 692 |  | 288
Due after more than one year
Deferred tax current asset | 3,495 |  | 3,212
| 4,187 |  | 3,500

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other taxes and social security | 1,524 |  | 511
VAT | 3,272 |  | 4,697
Other creditors | 208 |  | 193
Accruals and deferred income | 1,356 |  | 3,970
Amounts owed to parent undertaking | 38,549 |  | 40,287
| 44,909 |  | 49,658

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

9. Related Party Transactions
The directors are also trustees of the Aldeburgh Community & Sports Trust, a registered charity. During the year, the company received no further loans from the Trust (2024: £nil). At the year-end the company owed the Trust £38,549 (2024: £40,287).
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