REGISTERED NUMBER: 15857984 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 25 JULY 2024 TO 31 DECEMBER 2025

FOR

OSC PLUS LTD

Page

Balance sheet

1

Notes to the financial statements

2

Fixed assets

Tangible assets

4

2,322

Current assets

Stocks

539

Cash at bank

282

821

Creditors

Amounts falling due within one year

5

6,203

Net current liabilities

(5,382

)

Total assets less current liabilities

(3,060

)

Capital and reserves

Called up share capital

6

100

Retained earnings

(3,160

)

Shareholders' funds

(3,060

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 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 Statement of comprehensive income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 April 2026 and were signed on its behalf by:

Mr A W Merritt - Director

1.	Statutory information

OSC Plus Ltd is a private company, limited by shares, registered in England and Wales. The company's registered number is 15857984. The registered office is Faulkner House, 31 West Street, Wimborne, Dorset, BH21 1JS and business address is 3 Tattersall Gardens, Sturminster Marshall, Wimbore, Dorset, BH21 4BB.

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.

The Company has made a loss during the period and has a deficiency of assets at the period end of £3,060. The Company is dependent upon the continued support of its director. The director has confirmed his support of the Company over the next 12 months, in order that it can meet its day to day working capital requirements.

Turnover

Turnover represents income received for locksmith services provided.

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

-

20% on reducing balance

Motor vehicles

-

20% on reducing balance

Computer equipment

-

20% on reducing balance

Stocks

Stock and Work In Progress are valued at the lower of cost and net realisable value.

Taxation

Taxation for the period 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 balance sheet date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 period 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.

Financial instruments

Basic financial instruments are initially recognised at transaction price and accounted for according to the substance of the contractual arrangement, as either financial assets, liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company, after deducting all liabilities.

At each balance sheet date, financial instruments are measured at amortised cost using the effective interest method. Any losses arising from impairment are recognised in the profit and loss account in the period to which they relate.

3.	Employees and directors

The average number of employees during the period was 2 .

4.	Tangible fixed assets

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

Cost

Additions

690

1,800

750

3,240

At 31 December 2025

690

1,800

750

3,240

Depreciation

Charge for period

195

510

213

918

At 31 December 2025

195

510

213

918

Net book value

At 31 December 2025

495

1,290

537

2,322

5.

Creditors: amounts falling due within one year

£

Directors' current accounts

4,823

Accruals and deferred income

1,380

6,203

6.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

value:

£

100

Ordinary

£1

100

Upon incorporation, 100 Ordinary shares were issued at par value.

7.	Ultimate controlling party

The company is controlled by the directors, Mr and Mrs Merritt, who between them own 100% of the share capital in issue.