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Registered Number: 10298232
England and Wales
OBC CELLAR TECH SERVICES LIMITED
Unaudited Financial Statements
Period of accounts Start date: 01 August 2024 End date: 31 July 2025

OBC Cellar Tech Services Limited Contents Page For the year ended 31 July 2025
Statement of financial position | 1
Notes to the financial statements | 2

OBC Cellar Tech Services Limited Statement of Financial Position As at 31 July 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 4 | 225,164 |  | 190,126
Investments | 5 | 525,000 |  | 525,000
|  | 750,164 |  | 715,126
Current assets |  |  |
Stocks | 6 | - |  | 2,000
Debtors | 7 | 912,556 |  | 657,072
Cash at bank and in hand |  | 68,780 |  | 168,108
|  | 981,336 |  | 827,180
Creditors: amount falling due within one year | 8 | (688,935) |  | (827,647)
Net current assets |  | 292,401 |  | (467)
Total assets less current liabilities |  | 1,042,565 |  | 714,659
Provisions for liabilities | 9 | (60,571) |  | (48,304)
Net assets |  | 981,994 |  | 666,355
Capital and reserves |  |  |
Called up share capital | 10 | 1,000 |  | 1,000
Profit and loss account |  | 980,994 |  | 665,355
Shareholders' funds |  | 981,994 |  | 666,355
For the year ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 to the Registrar of Companies. The financial statements were approved by the board of directors on 16 April 2026 and were signed on its behalf by:
------------------------------- Emma Martina Kasprowicz-Jones Director
1

OBC Cellar Tech Services Limited Notes to the Financial Statements For the year ended 31 July 2025
General Information OBC Cellar Tech Services Limited is a private company, limited by shares, registered in England and Wales, registration number 10298232, registration address Unit 16 Grange Farm Industrial Estate, Little Chesterton, Bicester, OX25 3PD. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard) Turnover Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company's activities. Turnover is shown as sales net of value added tax, returns, rebates and discounts. The company recognises revenue when: the amount of revenue can be reliably measured; it is probable that future economic benefits will flow to the entity; and specific criteria have been met for each of the company's activities. Foreign currencies Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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. Current and deferred tax assets and liabilities are not discounted. Dividends Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and machinery | 5 years Straight Line
Motor Vehicles | 5 years Straight Line
Computer Equipment | 5 years Straight Line
Fixed asset investments Fixed asset investments are stated at cost less provision for any permanent diminution in value. Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Directors' Emoluments
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Administrative Expenses
Directors Salaries | 101,248 |  | 71,389
Directors Pension Contributions | 147,127 |  | 12,000
| 248,375 |  | 83,389
Number of directors to whom retirement benefits accrued | Number |  | Number
Defined contribution plans | 2 |  | 1
3. | Average number of employees Average number of employees during the year was 9 (2024 : 7).
4. | Tangible fixed assets
Cost or valuation | Plant and machinery |  | Motor Vehicles |  | Computer Equipment |  | Total
| £ |  | £ |  | £ |  | £
At 01 August 2024 | 213,553 |  | 107,127 |  | 8,312 |  | 328,992
Additions | 14,879 |  | 87,801 |  | 8,364 |  | 111,044
Disposals | - |  | (18,245) |  | - |  | (18,245)
At 31 July 2025 | 228,432 |  | 176,683 |  | 16,676 |  | 421,791
Depreciation
At 01 August 2024 | 87,924 |  | 48,102 |  | 2,840 |  | 138,866
Charge for year | 43,986 |  | 25,443 |  | 1,711 |  | 71,140
On disposals | - |  | (13,379) |  | - |  | (13,379)
At 31 July 2025 | 131,910 |  | 60,166 |  | 4,551 |  | 196,627
Net book values
Closing balance as at 31 July 2025 | 96,522 |  | 116,517 |  | 12,125 |  | 225,164
Opening balance as at 01 August 2024 | 125,629 |  | 59,025 |  | 5,472 |  | 190,126
5. | Investments
Cost | Investments in participating interests |  | Total
| £ |  | £
At 01 August 2024 | 525,000 |  | 525,000
Additions | - |  | -
Disposals | - |  | -
At 31 July 2025 | 525,000 |  | 525,000
6. | Stocks
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Stocks | - |  | 2,000
| - |  | 2,000
7. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Debtors | 573,110 |  | 345,248
Prepayments & Accrued Income | 338,846 |  | 311,474
Other Debtors | 600 |  | 350
| 912,556 |  | 657,072
8. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Creditors | 209,629 |  | 431,281
Amounts Owed to Participating Interests | 87,981 |  | 96,445
Corporation Tax | 93,903 |  | 67,966
Accrued Expenses | 154,912 |  | 157,536
Other Creditors | 15,183 |  | 9,367
Wages & Salaries Control Account | - |  | 396
Directors' Current Accounts | 15,690 |  | 378
VAT | 111,637 |  | 64,278
| 688,935 |  | 827,647
9. | Provisions for liabilities
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Deferred Tax | 47,532 |  | 62,740
Charged to Profit & Loss | 12,137 |  | (15,208)
Pension Provisions | 902 |  | 772
| 60,571 |  | 48,304
10. | Share Capital Authorised 1,000 Class A shares of £1.00 each
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
1,000 Class A shares of £1.00 each | 1,000 |  | 1,000
| 1,000 |  | 1,000
11. | Summary of transactions with subsidiary In the year ended 31 July 2024 (included here as comparative figures) the company purchased 100% of the share capital of The Oxford Bar Company Limited, a company incorporated in England and Wales. The company has taken advantage of the exemption available per paragraph 33.1A of FRS 102 whereby it has not disclosed transactions with any wholly owned subsidiary of the group.
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