REGISTERED NUMBER: 05080168 (England and Wales)

Otter Grove Limited

Unaudited Cessation Financial Statements

for the Year Ended 31 March 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Director:

B Nicholas

Registered office:

5th Floor Hodge House

114-116 St Mary Street

Cardiff

CF10 1DY

Registered number:

05080168 (England and Wales)

Accountants:

Menzies LLP, Statutory Auditors

5th Floor Hodge House

114-116 St Mary Street

Cardiff

CF10 1DY

Current assets

Debtors

4

-

16,000

Cash at bank

24,533

25,457

24,533

41,457

Creditors

Amounts falling due within one year

5

(1,062

)

(1,062

)

Net current assets

23,471

40,395

Total assets less current liabilities

23,471

40,395

Capital and reserves

Called up share capital

2

2

Retained earnings

6

23,469

40,393

23,471

40,395

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 23 May 2026 and were signed by:

B Nicholas - Director

1.	Statutory information

Otter Grove 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 (£).

The Director has stated that the company is no longer a going concern as at the end date of the period of these accounts and as such has decided that the company should cease trading as of the 31st March 2026. A voluntary strike off will be actioned in due course.

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.

Taxation

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

3.	Employees and directors

The average number of employees during the year was 1 (2025 - 1 ) .

4.

Debtors: amounts falling due within one year

2026

2025

£

£

Other debtors

-

16,000

5.

Creditors: amounts falling due within one year

2026

2025

£

£

Directors' current accounts

138

138

Accrued expenses

924

924

1,062

1,062

6.

Reserves

Retained

earnings

£

At 1 April 2025

40,393

Deficit for the year

(16,924

)

At 31 March 2026

23,469

7.	Director's advances, credits and guarantees

The following advances and credits to a director subsisted during the years ended 31 March 2026 and 31 March 2025:

2026

2025

£

£

B Nicholas

Balance outstanding at start of year

138

138

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

138

138