1 November 2024 false No description of principal activity Taxfiler 2024.6 10449123business:PrivateLimitedCompanyLtd2024-11-012025-10-31 104491232024-10-31 104491232024-11-012025-10-31 10449123business:AuditExemptWithAccountantsReport2024-11-012025-10-31 10449123business:AbridgedAccounts2024-11-012025-10-31 104491232025-10-31 10449123business:Director12024-11-012025-10-31 10449123business:Director22024-11-012025-10-31 10449123business:RegisteredOffice2024-11-012025-10-31 104491232024-10-31 10449123core:WithinOneYear2025-10-31 10449123core:WithinOneYear2024-10-31 10449123core:AfterOneYear2025-10-31 10449123core:AfterOneYear2024-10-31 10449123core:ShareCapitalcore:PreviouslyStatedAmount2025-10-31 10449123core:ShareCapitalcore:PreviouslyStatedAmount2024-10-31 10449123core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-10-31 10449123core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-10-31 10449123core:PreviouslyStatedAmount2025-10-31 10449123core:PreviouslyStatedAmount2024-10-31 10449123business:SmallEntities2024-11-012025-10-31 10449123countries:EnglandWales2024-11-012025-10-31 104491232023-11-012024-10-31 iso4217:GBP xbrli:pure
Company Registration No. 10449123 (England and Wales)
OM IS WHERE THE HEART IS LIMITED Unaudited accounts for the year ended 31 October 2025
OM IS WHERE THE HEART IS LIMITED Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
OM IS WHERE THE HEART IS LIMITED Company Information for the year ended 31 October 2025
Directors
ELEANOR LITU ALEXANDRU LITU
Company Number
10449123 (England and Wales)
Registered Office
23A CARR LANE SLAITHWAITE HUDDERSFIELD HD7 5AG
Accountants
Sara Armitage Greystones Pike Law Road Golcar Huddersfield HD7 4NL
- 3 -
OM IS WHERE THE HEART IS LIMITED Statement of financial position as at 31 October 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
27,573 
32,439 
Current assets
Inventories
2,588 
2,543 
Debtors
1,870 
19,041 
Cash at bank and in hand
1,286 
4,780 
5,744 
26,364 
Creditors: amounts falling due within one year
(192,988)
(167,034)
Net current liabilities
(187,244)
(140,670)
Total assets less current liabilities
(159,671)
(108,231)
Creditors: amounts falling due after more than one year
(38,609)
(63,836)
Net liabilities
(198,280)
(172,067)
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
(198,282)
(172,069)
Shareholders' funds
(198,280)
(172,067)
For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 8 December 2025 and were signed on its behalf by
ELEANOR LITU Director Company Registration No. 10449123
- 4 -
OM IS WHERE THE HEART IS LIMITED Notes to the Accounts for the year ended 31 October 2025
1
Statutory information
OM IS WHERE THE HEART IS LIMITED is a private company, limited by shares, registered in England and Wales, registration number 10449123. The registered office is 23A CARR LANE, SLAITHWAITE, HUDDERSFIELD, HD7 5AG.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
4
Tangible fixed assets
Total 
£ 
Cost or valuation
At 1 November 2024
106,014 
At 31 October 2025
106,014 
Depreciation
At 1 November 2024
73,575 
Charge for the year
4,866 
At 31 October 2025
78,441 
Net book value
At 31 October 2025
27,573 
At 31 October 2024
32,439 
5
Average number of employees
During the year the average number of employees was 8 (2024: 8).
- 5 -