REGISTERED NUMBER: 14298352 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

FOR

OBRANA LTD

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs H Tweddle

Mr J Tweddle

REGISTERED OFFICE:

Unit 3-4

Daltongate Business Centre

Ulverston

Cumbria

LA12 7AJ

REGISTERED NUMBER:

14298352 (England and Wales)

BANKERS:

Mettle

250 Bishopsgate

London

EC2M 4AA

FIXED ASSETS

Tangible assets

4

454

893

CURRENT ASSETS

Debtors

53,952

84,829

Cash at bank

43,855

71,401

97,807

156,230

CREDITORS

Amounts falling due within one year

60,637

73,949

NET CURRENT ASSETS

37,170

82,281

TOTAL ASSETS LESS CURRENT LIABILITIES

37,624

83,174

CAPITAL AND RESERVES

Called up share capital

5

100

100

Retained earnings

37,524

83,074

SHAREHOLDERS' FUNDS

37,624

83,174

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 August 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 6 March 2026 and were signed on its behalf by:

Mr J Tweddle - Director

1.	STATUTORY INFORMATION

Obrana Ltd 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.	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.

Turnover

Turnover represents net invoiced sales of services as adjusted for accrued income, excluding VAT.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment

-

33% on cost

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 September 2024

and 31 August 2025

1,333

DEPRECIATION

At 1 September 2024

440

Charge for year

439

At 31 August 2025

879

NET BOOK VALUE

At 31 August 2025

454

At 31 August 2024

893

5.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.8.25

31.8.24

value:

£

£

60

Ordinary

£1

60

60

40

A Ordinary

£1

40

40

100

100

6.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 August 2025 and 31 August 2024:

31.8.25

31.8.24

£

£

Mr J Tweddle and Mrs H Tweddle

Balance outstanding at start of year

37,673

41,437

Amounts advanced

7,087

37,673

Amounts repaid

(37,673

)

(41,437

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

7,087

37,673

During the year the directors were charged £917 (2024: £1,351) interest on the loan which is unsecured and repayable on demand.

7.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr J Tweddle.