REGISTERED NUMBER: 09945089 (England and Wales)

Financial Statements

for the Year Ended 31 January 2026

for

Oliver Samuel Associates Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

O S Goodman

C Goodman

REGISTERED OFFICE:

23 Berkeley Square

London

W1J 6HE

REGISTERED NUMBER:

09945089 (England and Wales)

ACCOUNTANTS:

Parker Cavendish

Chartered Accountants

Suite 301, Stanmore Business

and Innovation Centre

Howard Road

Stanmore

Middlesex

HA7 1FW

FIXED ASSETS

Tangible assets

5

19,805

24,698

CURRENT ASSETS

Debtors

6

456,856

605,904

Cash at bank

1,145,990

1,098,201

1,602,846

1,704,105

CREDITORS

Amounts falling due within one year

7

(282,700

)

(235,463

)

NET CURRENT ASSETS

1,320,146

1,468,642

TOTAL ASSETS LESS CURRENT LIABILITIES

1,339,951

1,493,340

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

1,339,949

1,493,338

SHAREHOLDERS' FUNDS

1,339,951

1,493,340

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 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 Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 7 May 2026 and were signed on its behalf by:

O S Goodman - Director

1.	STATUTORY INFORMATION

Oliver Samuel Associates Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Income is recognised when the service is 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 etc

-

33.33% on cost and 20% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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

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 year 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2025 - 3 ) .

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 February 2025

49,196

Additions

3,528

At 31 January 2026

52,724

DEPRECIATION

At 1 February 2025

24,498

Charge for year

8,421

At 31 January 2026

32,919

NET BOOK VALUE

At 31 January 2026

19,805

At 31 January 2025

24,698

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

75,114

54,810

Other debtors

381,742

551,094

456,856

605,904

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

2,475

2,654

Taxation and social security

204,689

228,359

Other creditors

75,536

4,450

282,700

235,463

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

Included within other debtors at the year end is an aggregate amount due from the directors of £377,534 (2025: £546,925). Interest of £9,882 (2025: £7,293) was charged on the overdrawn balance at a rate of 3.75%.

The following aggregate amounts were advanced to the directors during the year and were considered material;

February 2025

£23,859

April 2025

£23,656

July 2025

£127,657

September 2025

£27,458

November 2025

£21,938

December 2025

£31,495

January 2026

£137,103

There have been no other advances which individually were considered material and no other advances exceeding £20,000 to the directors.

The overdrawn loan accounts will be repaid within 9 months of the year end.