1 October 2024 false Taxfiler 2024.6 10957599 business:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 10957599 2024-09-30 10957599 2024-10-01 2025-09-30 10957599 business:AuditExemptWithAccountantsReport 2024-10-01 2025-09-30 10957599 business:FilletedAccounts 2024-10-01 2025-09-30 10957599 2025-09-30 10957599 business:Director1 2024-10-01 2025-09-30 10957599 business:CompanySecretary1 2024-10-01 2025-09-30 10957599 business:RegisteredOffice 2024-10-01 2025-09-30 10957599 2024-09-30 10957599 core:WithinOneYear 2025-09-30 10957599 core:WithinOneYear 2024-09-30 10957599 core:AfterOneYear 2025-09-30 10957599 core:AfterOneYear 2024-09-30 10957599 core:ShareCapital core:PreviouslyStatedAmount 2025-09-30 10957599 core:ShareCapital core:PreviouslyStatedAmount 2024-09-30 10957599 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-09-30 10957599 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2024-09-30 10957599 core:PreviouslyStatedAmount 2025-09-30 10957599 core:PreviouslyStatedAmount 2024-09-30 10957599 business:SmallEntities 2024-10-01 2025-09-30 10957599 countries:EnglandWales 2024-10-01 2025-09-30 10957599 core:ComputerEquipment 2024-10-01 2025-09-30 10957599 core:ComputerEquipment 2024-09-30 10957599 core:ComputerEquipment 2025-09-30 10957599 core:AcceleratedTaxDepreciationDeferredTax 2025-09-30 10957599 core:AcceleratedTaxDepreciationDeferredTax 2024-09-30 10957599 2023-09-30 10957599 2023-10-01 2024-09-30 10957599 business:OrdinaryShareClass1 2024-10-01 2025-09-30 10957599 business:OrdinaryShareClass1 2023-10-01 2024-09-30 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 10957599 (England and Wales)
OJH Geological Limited Unaudited accounts for the year ended 30 September 2025
OJH Geological Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
OJH Geological Limited Company Information for the year ended 30 September 2025
Director
Owen John Hughes
Secretary
Sarah Hughes
Company Number
10957599 (England and Wales)
Registered Office
5c Rothsay Road Bedford Bedfordshire MK40 3PW England
Accountants
James Accountancy Services Ltd 3 Waterloo Grove Kidsgrove Stoke-on-Trent Staffordshire ST7 4SY
- 3 -
OJH Geological Limited Statement of financial position as at 30 September 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
2,090
1,445
Current assets
Debtors
5
189
18,704
Cash at bank and in hand
100,046
152,459
100,235
171,163
Creditors: amounts falling due within one year
6
(19,060)
(50,671)
Net current assets
81,175
120,492
Total assets less current liabilities
83,265
121,937
Creditors: amounts falling due after more than one year
7
(2,715)
(10,673)
Provisions for liabilities
Deferred tax
8
(236)
(78)
Net assets
80,314
111,186
Capital and reserves
Called up share capital
9
100
100
Profit and loss account
80,214
111,086
Shareholders' funds
80,314
111,186
For the year ending 30 September 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 director acknowledges his 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 and authorised for issue on 11 March 2026 and were signed on its behalf by
Owen John Hughes Director Company Registration No. 10957599
- 4 -
OJH Geological Limited Notes to the Accounts for the year ended 30 September 2025
1
Statutory information
OJH Geological Limited is a private company, limited by shares, registered in England and Wales, registration number 10957599. The registered office is 5c Rothsay Road, Bedford, Bedfordshire, MK40 3PW, England.
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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
20% reducing balance method
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Pension costs
The company has paid employer contributions to it's employees' pension schemes during the year, for the benefit of its employees. All employees have been included in the scheme. Contributions payable are recognised in the profit and loss account when due.
- 5 -
OJH Geological Limited Notes to the Accounts for the year ended 30 September 2025
4
Tangible fixed assets
Computer equipment
£
Cost or valuation
At cost
At 1 October 2024
3,164
Additions
1,443
Disposals
(591)
At 30 September 2025
4,016
Depreciation
At 1 October 2024
1,719
Charge for the year
578
On disposals
(371)
At 30 September 2025
1,926
Net book value
At 30 September 2025
2,090
At 30 September 2024
1,445
5
Debtors
2025
2024
£
£
Amounts falling due within one year
VAT
181
197
Trade debtors
-
18,500
Other debtors
8
7
189
18,704
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
6,667
6,667
Taxes and social security
9,489
41,842
Loans from directors
2,209
1,467
Accruals
695
695
19,060
50,671
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
2,715
10,673
- 6 -
OJH Geological Limited Notes to the Accounts for the year ended 30 September 2025
8
Deferred taxation
2025
2024
£
£
Accelerated capital allowances
236
78
2025
2024
£
£
Provision at start of year
78
158
Charged/(credited) to the profit and loss account
158
(80)
Provision at end of year
236
78
9
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
10
Average number of employees
During the year the average number of employees was 2 (2024: 2).
- 7 -