OVI SERVICES LTD 31/08/2025 iXBRL

Company registration number: 10895268

OVI SERVICES LTD

Trading as OVI SERVICES LTD

Unaudited financial statements

31 August 2025

OVI SERVICES LTD

Contents

Directors and other information

Directors report

Statement of comprehensive income

Statement of financial position

Statement of changes in equity

Notes to the financial statements

OVI SERVICES LTD

Directors and other information


	Directors	MR OVIDIU-GHEORGHE PIRVULET


	Company number	10895268

OVI SERVICES LTD

Directors report

Year ended 31 August 2025

The directors present their report and the unaudited financial statements of the company for the year ended 31 August 2025.

Directors

The directors who served the company during the year were as follows:

MR OVIDIU-GHEORGHE PIRVULET

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

This report was approved by the board of directors on 01 June 2026 and signed on behalf of the board by:

MR OVIDIU-GHEORGHE PIRVULET

Director

OVI SERVICES LTD

Statement of comprehensive income

Year ended 31 August 2025

		2025	2024
	Note	£	£


Turnover		46,396	-
Change in stocks of finished goods and in work in progress		( 2,500)	-
		_______	_______
		43,896	(-)

Other external charges		( 4,930)	-
Staff costs		( 29,700)	-
Other operating expenses		6,033	-
		_______	_______
Operating profit		15,299	-

		_______	_______
Profit before taxation		15,299	-

Tax on profit		( 2,907)	-
		_______	_______
Profit for the financial year and total comprehensive income		12,392	-
		_______	_______

All the activities of the company are from continuing operations.

OVI SERVICES LTD

Statement of financial position

31 August 2025

		2025		2024
	Note	£	£	£	£

Current assets
Debtors	5	5,004		-
Cash at bank and in hand		1		-
		_______		_______
		5,005		-
Creditors: amounts falling due
within one year	6	9,485		-
		_______		_______
Net current assets/(liabilities)			14,490		-
			_______		_______
Total assets less current liabilities			14,490		-

			_______		_______
Net assets			14,490		-
			_______		_______

Capital and reserves
Profit and loss account			14,490		-
			_______		_______
Shareholders funds			14,490		-
			_______		_______

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.

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 in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

These financial statements were approved by the board of directors and authorised for issue on 01 June 2026 , and are signed on behalf of the board by:

MR OVIDIU-GHEORGHE PIRVULET

Director

Company registration number: 10895268

OVI SERVICES LTD

Statement of changes in equity

Year ended 31 August 2025

	Profit and loss account	Total
	£	£


At 1 September 2023	-	-

Profit for the year	-	-
	_______	_______
Total comprehensive income for the year	-	-

	_______	_______
At 31 August 2024 and 1 September 2024	2,098	2,098

Profit for the year	12,392	12,392
	_______	_______
Total comprehensive income for the year	12,392	12,392

	_______	_______
At 31 August 2025	14,490	14,490
	_______	_______

OVI SERVICES LTD

Notes to the financial statements

Year ended 31 August 2025

1. General information

The company is a private company limited by shares, registered in UNITED KINGDOM. The address of the registered office is .

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in 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 financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, 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.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. 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.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

4. Staff costs

The average number of persons employed by the company during the year amounted to Nil (2024: Nil).

The aggregate payroll costs incurred during the year were:

	2025	2024
	£	£
Wages and salaries	29,700	-
	_______	_______

5. Debtors

	2025	2024
	£	£
Other debtors	5,004	-
	_______	_______

6. Creditors: amounts falling due within one year

	2025	2024
	£	£
Corporation tax	2,907	-
Social security and other taxes	( 12,392)	-
	_______	_______
	( 9,485)	-
	_______	_______

7. Directors advances, credits and guarantees