1 October 2024 v2026.17.1 limited_company_frs_102_section_1a_v1_1_3 companies_houseSoftwarefalsetruetruetrueNo description of principal activity0falsetruexbrli:purexbrli:sharesiso4217:GBP114512612024-10-012025-09-30114512612025-09-30114512612024-09-3011451261core:WithinOneYear2025-09-3011451261core:WithinOneYear2024-09-3011451261core:ShareCapital2025-09-3011451261core:ShareCapital2024-09-3011451261core:RetainedEarningsAccumulatedLosses2025-09-3011451261core:RetainedEarningsAccumulatedLosses2024-09-3011451261bus:Director12024-10-012025-09-3011451261bus:Director22024-10-012025-09-3011451261bus:RegisteredOffice2024-10-012025-09-30114512612023-10-012024-09-3011451261core:PlantMachinery2024-10-0111451261core:PlantMachinery2024-10-012025-09-301145126112024-10-012025-09-3011451261countries:EnglandWales2024-10-012025-09-3011451261bus:AuditExemptWithAccountantsReport2024-10-012025-09-3011451261bus:PrivateLimitedCompanyLtd2024-10-012025-09-3011451261bus:SmallEntities2024-10-012025-09-3011451261bus:FullAccounts2024-10-012025-09-30
Company registration number:
11451261
OTTO GROUP LTD
Unaudited Filleted Financial Statements for the year ended
30 September 2025
OTTO GROUP LTD
Report to the board of directors on the preparation of the unaudited statutory financial statements of OTTO GROUP LTD
Year ended
30 September 2025
As described on the statement of financial position, the Board of Directors of
OTTO GROUP LTD
are responsible for the preparation of the
financial statements
for the year ended
30 September 2025
, which comprise the income statement, statement of financial position and related notes.
You consider that the company is exempt from an audit under the Companies Act 2006.
In accordance with your instructions I have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to me.
Michele Williams
14 Barrow Hill Close
Worcester Park
Surrey
KT4 7PT
United Kingdom
Date:
11 May 2026
OTTO GROUP LTD
Statement of Financial Position
30 September 2025
20252024
Note££
Current assets    
Debtors 6
6,110
 
26,965
 
Cash at bank and in hand
42,127
 
53,735
 
48,237
 
80,700
 
Creditors: amounts falling due within one year 7
(44,032
 )
(76,607
 )
Net current assets
4,205
 
4,093
 
Total assets less current liabilities 4,205   4,093  
Capital and reserves    
Called up share capital
2
 
2
 
Profit and loss account
4,203
 
4,091
 
Shareholders funds
4,205
 
4,093
 
For the year ending
30 September 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 financial statements for the year in question in accordance with section 476;
  • The directors acknowledge their responsibilities for complying with the requirements of the Act 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.
In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered.
These
financial statements
were approved by the board of directors and authorised for issue on
12 May 2026
, and are signed on behalf of the board by:
Mr CW Gramolt
Mr AR Jackman
DirectorDirector
Company registration number:
11451261
OTTO GROUP LTD
Notes to the Financial Statements
Year ended
30 September 2025

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
Woodlands
,
Saunders Lane
,
Woking
,
GU22 0NU
, United Kingdom.

2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The
financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Current tax

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Trade debtors
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.
Trade creditors
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

4 Average number of employees

The average number of persons employed by the company during the year was nil (2024:
2
).

5 Tangible assets

Plant and machinery etc.
£
Cost  
At
1 October 2024
2,269
 
Disposals
(2,269
 )
At
30 September 2025
 -  
Depreciation  
At
1 October 2024
2,269
 
Disposals
(2,269
 )
At
30 September 2025
 -  
Carrying amount  
At
30 September 2025
 -  
At 30 September 2024 -  

6 Debtors

20252024
££
Trade debtors
6,110
 
22,088
 
Other debtors -  
4,877
 
6,110
 
26,965
 

7 Creditors: amounts falling due within one year

20252024
££
Trade creditors
(146
 )
15,886
 
Taxation and social security
18,534
 
21,777
 
Other creditors
25,644
 
38,944
 
44,032
 
76,607