Registration number: 13942118

OMAC Design LTD

Contents

Balance Sheet	1
Notes to the Unaudited Financial Statements	2 to 4

OMAC Design LTD

(Registration number: 13942118)
Balance Sheet as at 28 February 2026

	Note	2026 £		2025 £
Fixed assets
Tangible assets	3		377		1,090
Current assets
Debtors	4	630		2,225
Cash at bank and in hand		93,786		60,223
		94,416		62,448
Creditors: Amounts falling due within one year	5	(50,149)		(27,897)
Net current assets			44,267		34,551
Total assets less current liabilities			44,644		35,641
Provisions for liabilities			-		(178)
Net assets			44,644		35,463
Capital and reserves
Called up share capital	6	100		100
Profit and loss account		44,544		35,363
Total equity			44,644		35,463

For the financial year ending 28 February 2026 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 accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 3 June 2026 and signed on its behalf by:
 

......................................... Mr O.A. Maclean Director

OMAC Design LTD

Notes to the Unaudited Financial Statements For The Year Ended 28 February 2026

1	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention.

The financial statements are presented in Sterling (£).

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when the amount of revenue can be reliably measured and it is probable that future economic benefits will flow to the company.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Computer equipment	25% straight line

Share capital

Ordinary shares are classified as equity.

OMAC Design LTD

Notes to the Unaudited Financial Statements For The Year Ended 28 February 2026

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

2	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2025 - 2).

3	Tangible assets

	Computer equipment £	Total £
Cost or valuation
At 1 March 2025	4,799	4,799
At 28 February 2026	4,799	4,799
Depreciation
At 1 March 2025	3,709	3,709
Charge for the year	713	713
At 28 February 2026	4,422	4,422
Carrying amount
At 28 February 2026	377	377
At 28 February 2025	1,090	1,090

4

Debtors

Current	2026 £	2025 £
Trade debtors	630	2,225
	630	2,225

OMAC Design LTD

Notes to the Unaudited Financial Statements For The Year Ended 28 February 2026

5

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Taxation and social security	17,745	12,767
Other creditors	32,404	15,130
	50,149	27,897

6	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary shares of £1 each	50	50	50	50
Ordinary A shares of £1 each	50	50	50	50
	100	100	100	100