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Company Registration No. 12831277 (England and Wales)
The OT Consultancy Ltd Unaudited accounts for the year ended 31 August 2025
The OT Consultancy Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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The OT Consultancy Ltd Company Information for the year ended 31 August 2025
Director
E C Taylor
Company Number
12831277 (England and Wales)
Registered Office
37 Firs Road Bolton BL5 1EZ England
Accountants
Daniel Sam Limited 61 Plodder Lane Farnworth Bolton BL4 0BX
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The OT Consultancy Ltd Statement of financial position as at 31 August 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
1,054 
1,228 
Current assets
Debtors
5
1,775 
4,699 
Cash at bank and in hand
2,291 
1,165 
4,066 
5,864 
Creditors: amounts falling due within one year
6
(3,465)
(3,381)
Net current assets
601 
2,483 
Total assets less current liabilities
1,655 
3,711 
Provisions for liabilities
Deferred tax
(200)
- 
Net assets
1,455 
3,711 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
1,454 
3,710 
Shareholders' funds
1,455 
3,711 
For the year ending 31 August 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 director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
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 and authorised for issue on 19 May 2026 and were signed on its behalf by
E C Taylor Director Company Registration No. 12831277
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The OT Consultancy Ltd Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
The OT Consultancy Ltd is a private company, limited by shares, registered in England and Wales, registration number 12831277. The registered office is 37 Firs Road, Bolton, BL5 1EZ, England.
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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
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:
Plant & machinery
10% on cost
Computer equipment
33% on cost
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
4
Tangible fixed assets
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 September 2024
1,150 
178 
1,328 
At 31 August 2025
1,150 
178 
1,328 
Depreciation
At 1 September 2024
92 
8 
100 
Charge for the year
115 
59 
174 
At 31 August 2025
207 
67 
274 
Net book value
At 31 August 2025
943 
111 
1,054 
At 31 August 2024
1,058 
170 
1,228 
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The OT Consultancy Ltd Notes to the Accounts for the year ended 31 August 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Other debtors
1,775 
4,699 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Trade creditors
1,000 
463 
Taxes and social security
1,083 
2,444 
Other creditors
842 
- 
Accruals
540 
474 
3,465 
3,381 
7
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
E C Taylor
Loan
4,698 
1,775 
4,698 
1,775 
4,698 
1,775 
4,698 
1,775 
8
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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