Company registration number 04148967 (England and Wales)
O.T.S. (NW) LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
PAGES FOR FILING WITH REGISTRAR
O.T.S. (NW) LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
O.T.S. (NW) LIMITED
BALANCE SHEET
AS AT
31 MARCH 2026
31 March 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
3
-
0
123,143
Current assets
Debtors
4
1,277
84,987
Cash at bank and in hand
49,292
8,506
50,569
93,493
Creditors: amounts falling due within one year
5
(31,696)
(128,974)
Net current assets/(liabilities)
18,873
(35,481)
Total assets less current liabilities
18,873
87,662
Provisions for liabilities
-
0
(29,554)
Net assets
18,873
58,108
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
18,773
58,008
Total equity
18,873
58,108

For the financial year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements 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 financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 29 April 2026 and are signed on its behalf by:
Mrs J Owen
Director
Company registration number 04148967 (England and Wales)
O.T.S. (NW) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
- 2 -
1
Accounting policies
Company information

O.T.S. (NW) LIMITED is a private company limited by shares incorporated in England and Wales. The registered office is Glaslyn, Greenfield Road, Ruthin, Denbighshire, LL15 1EP.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

1.2
Turnover

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
15% on reducing balance
Fixtures and fittings
15% on reducing balance
Motor vehicles
25% on reducing balance
1.4
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.5
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

O.T.S. (NW) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 3 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
4
7
3
Tangible fixed assets
Plant and equipment
Fixtures and fittings
Motor vehicles
Total
£
£
£
£
Cost
At 1 April 2025
91,241
8,970
228,314
328,525
Disposals
(91,241)
(8,970)
(228,314)
(328,525)
At 31 March 2026
-
0
-
0
-
0
-
0
Depreciation and impairment
At 1 April 2025
38,987
7,700
158,695
205,382
Depreciation charged in the year
5,634
151
12,830
18,615
Eliminated in respect of disposals
(44,621)
(7,851)
(171,525)
(223,997)
At 31 March 2026
-
0
-
0
-
0
-
0
Carrying amount
At 31 March 2026
-
0
-
0
-
0
-
0
At 31 March 2025
52,254
1,270
69,619
123,143
4
Debtors
2026
2025
Amounts falling due within one year:
£
£
Trade debtors
820
79,412
Other debtors
457
5,575
1,277
84,987
O.T.S. (NW) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 4 -
5
Creditors: amounts falling due within one year
2026
2025
£
£
Bank loans
-
0
11,667
Trade creditors
-
0
22,066
Corporation tax
30,373
4,941
Other taxation and social security
-
0
16,644
Other creditors
1,323
73,656
31,696
128,974
6
Related party transactions

Included in other creditors is £23 (2025 £3,206) owed to the directors. the loan is repayable on demand and no interest is charged.

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